cloaking buat direct
<div class="csl-bib-body">
  <div class="csl-entry"><div class="csl-left-margin">1.</div><div class="csl-right-inline">PENGARUH PENERAPAN SISTEM E FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KP2KP KABUPATEN MINAHASA. JAIM [Internet]. 2021 Jan. 30 [cited 2026 May 10];1(3):1 9. Available from: <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></div></div>
</div>