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, vol. 16, Aug. 2022, p. 10.21070/ijler.v16i0.794, doi:10.21070/ijler.v16i0.794.