Ignatius Vandry Pemba, Lintje Kalangi, I Gede Suwetja. Analisis Kesiapan Penerapan Single Identity Number (Sin) Ditinjau Dari Konsep Innovations In Tax Compliance Dan Cost Of Taxation Di Kantor Pelayanan Pajak Pratama Manado. IJEMA [Internet]. 2024 Nov. 5 [cited 2026 Nov. 10];1(11):1192-205. Available from: https://jurnal.intekom.id/index.php/ijema/article/view/869