cloaking buat direct
<div class="csl-bib-body">
  <div class="csl-entry"><div class="csl-left-margin">1.</div><div class="csl-right-inline">Analisis Penerapan Tax Amnesty jilid I di Kantor Pelayanan Pajak Pratama Manado . JAIM [Internet]. 2023 Mar. 14 [cited 2026 May 9];3(2):297 306. Available from: <a href="https://ejurnal.unima.ac.id/index.php/jaim/article/view/2394">https://ejurnal.unima.ac.id/index.php/jaim/article/view/2394</a></div></div>
</div>