Safrida, H.A. 2022. 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. Indonesian Journal of Law and Economics Review. 16, (Aug. 2022), 10.21070/ijler.v16i0.794. DOI:https://doi.org/10.21070/ijler.v16i0.794.