Nepi, Rista, Erita Erita, and Yesmira Syamra. “Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di SAMSAT Padang”. Surplus: Jurnal Ekonomi dan Bisnis 1, no. 2 (September 18, 2023): 313–327. Accessed October 7, 2026. https://yptb.org/index.php/sur/article/view/578.