Viona, Resyelly, Nardiman Nardiman, and Devi Edriani. “ 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, no. 3 (July 13, 2023): 3179–3192. Accessed July 10, 2026. http://j-innovative.org/index.php/Innovative/article/view/2460.