MAKAENAS, VALENCIA; LENGKONG, FLORENCE; LONDA, VERY. PELAYANAN PENGADUAN WAJIB PAJAK DI UPTD SAMSAT KOTA MANADO. JURNAL ADMINISTRASI PUBLIK, [S. l.], v. 7, n. 101, 2021. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/JAP/article/view/33299. Acesso em: 13 mar. 2026.