1.
Hernawati LP, Dimyati M, Sholihin MR. The Effect of Education, Sanctions, and Incentives on Compliance of Motor Vehicle Taxpayers With E-Samsat Service Quality as a Moderating Variable in Jember Regency. ARTOKULO. 2025;2(1):35-44. Accessed August 27, 2025. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/198