MONICA SAREN, Christine; NOFELA LETONAUNG. PENGARUH TARIF PPN 12 % DAN PERSEPSI EFEKTIVITAS KEBIJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG. JIM : Journal Of International Management, [S. l.], v. 5, n. 01, p. 55–70, 2026. DOI: 10.62668/jim.v5i01.2469. Disponível em: https://azramedia-indonesia.azramediaindonesia.com/index.php/JIM/article/view/2469. Acesso em: 11 jun. 2026.