Bawamenewi, Fiki J., Arie F. Kawulur, and Linda A. O. Tanor. “The Influence of Tax Amnesty and Tax Sanctions on Individual Taxpayer Compliance at Bitung Primary Tax Office”. Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi 1, no. 1 (September 14, 2023). Accessed May 15, 2026. https://jekma.feb-unima.com/index.php/jekma/article/view/6.