SAFRIDA, H. A. The Influence of Tax Understanding, Taxpayer Awareness and the E-Samsat System in the Covid-19 Era on the Implementation of Motor Vehicle Tax Payments Instructions in Sidoarjo: Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak dan Sistem E-Samsat di Era Covid-19 Terhadap Implementasi Petunjuk Setoran Pajak Kendaraan Bermotor di Sidoarjo. Indonesian Journal of Law and Economics Review, [S. l.], v. 16, p. 10.21070/ijler.v16i0.794, 2022. DOI: 10.21070/ijler.v16i0.794. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/794. Acesso em: 6 dec. 2025.