Viona, R., Nardiman, N. and Edriani, D. (2023) “ Pengaruh Kualitas Pelayanan Petugas Pajak, Pengetahuan Wajib Pajak dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh”, Innovative: Journal Of Social Science Research, 3(3), pp. 3179–3192. Available at: http://j-innovative.org/index.php/Innovative/article/view/2460 (Accessed: 16 September 2026).