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  <div class="csl-entry"><div class="csl-left-margin">1.</div><div class="csl-right-inline">PENGARUH SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT TOMOHON. JAIM [Internet]. 2021 Jan. 30 [cited 2026 May 10];1(3):22 28. Available from: <a href="https://ejurnal.unima.ac.id/index.php/jaim/article/view/531">https://ejurnal.unima.ac.id/index.php/jaim/article/view/531</a></div></div>
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