Soleh M, Anwar S. Pengaruh Kesadaran Wajib Pajak, Penerapan E-Filing, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kualitas Pelayanan Fiskus sebagai Variabel Moderasi: (The Influence of Taxpayer Awareness, E-Filing Implementation, and Tax Sanctions on Individual Taxpayer Compliance with Tax Service Quality as a Moderating Variable). SBAMR [Internet]. 2024Mar.31 [cited 2026May25];6(1):36-7. Available from: https://dhsjournal.id/index.php/SBAMR/article/view/46