“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”. 2022. Indonesian Journal of Law and Economics Review 17 (November): 10.21070/ijler.v17i0.806. https://doi.org/10.21070/ijler.v17i0.806.