LOLOWANG, E.; SONDAKH , J. J.; MINTALANGI, S. S. E. Analisis kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Manado. Riset Akuntansi dan Portofolio Investasi, [S. l.], v. 2, n. 2, p. 487–496, 2024. DOI: 10.58784/rapi.239. Disponível em: https://jurnal.ywnr.org/index.php/rapi/article/view/239. Acesso em: 22 apr. 2026.