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  <div class="csl-entry">PENGARUH PENERAPAN SISTEM E FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KP2KP KABUPATEN MINAHASA. <b>Jurnal Akuntansi Manado (JAIM)</b>, <i>[S. l.]</i>, v. 1, n. 3, p. 1 9, 2021. DOI: <a href="https://doi.org/10.53682/jaim.v1i3.513">10.53682/jaim.v1i3.513</a>. Disponível em: <a href="https://ejurnal.unima.ac.id/index.php/jaim/article/view/513">https://ejurnal.unima.ac.id/index.php/jaim/article/view/513</a>. Acesso em: 10 may. 2026.</div>
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