NEPI, R.; ERITA, E.; SYAMRA, Y. Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di SAMSAT Padang. Surplus: Jurnal Ekonomi dan Bisnis, [S. l.], v. 1, n. 2, p. 313–327, 2023. DOI: 10.71456/sur.v1i2.578. Disponível em: https://yptb.org/index.php/sur/article/view/578. Acesso em: 7 oct. 2026.