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. ijler [Internet]. 2022 Nov. 14 [cited 2026 Nov. 15];17:10.21070/ijler.v17i0.806. Available from: https://ijler.umsida.ac.id/index.php/ijler/article/view/806