Effectiveness of Local Tax Collection in Manado City. JUPE : Jurnal Pendidikan Mandala, [S. l.], v. 8, n. 4, p. 1593–1599, 2023. DOI: 10.58258/jupe.v8i4.6410. Disponível em: https://ejournal.mandalanursa.org/index.php/JUPE/article/view/6410. Acesso em: 20 jun. 2026.