PUTRI, S. N.; DEWI, S. R. The Influence of Service Quality and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance with Tax Sanctions as Moderating Variables in Sidoarjo during the Covid-19 Pandemic: Pengaruh Kualitas Pelayanan dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sanksi Perpajakan Sebagai Variabel Moderating di Sidoarjo pada Masa Pandemi Covid-19. Indonesian Journal of Law and Economics Review, [S. l.], v. 17, p. 10.21070/ijler.v17i0.806, 2022. DOI: 10.21070/ijler.v17i0.806. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/806. Acesso em: 6 dec. 2025.