Velistasya Sumarauw, Jessy Warongan, and Sonny Pangerapan. “Analisis Tingkat Kepatuhan Wajib Pajak Terhadap Efektivitas Dan Kontribusi Penerimaan Pajak Penghasilan Pasal 25 Di Kantor Pelayanan Pajak Pratama Manado (Tahun 2020-2023)”. Indonesian Journal of Economics Management and Accounting 1, no. 11 (November 26, 2024): 1298–1308. Accessed September 24, 2026. https://jurnal.intekom.id/index.php/ijema/article/view/908.