FRANSISKUS LUCKY ARIF WICAKSANA; ALFITRI; RANIASA PUTRA. CAPACITY AND TRANSFORMATION OF THE ROLE OF UNEXPECTED EXPENDITURE (BTT) IN REGIONAL FISCAL UNCERTAINTY: A SYSTEMATIC LITERATURE REVIEW. International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET), [S. l.], v. 5, n. 4, p. 1934–1942, 2026. DOI: 10.5281/zenodo.19486311. Disponível em: https://ijset.org/index.php/ijset/article/view/1710. Acesso em: 27 jun. 2026.