Safrida HA. 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. ijler [Internet]. 2022 Aug. 31 [cited 2025 Dec. 6];16:10.21070/ijler.v16i0.794. Available from: https://ijler.umsida.ac.id/index.php/ijler/article/view/794