2022. 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. 17, (Nov. 2022), 10.21070/ijler.v17i0.806. DOI:https://doi.org/10.21070/ijler.v17i0.806.