REVINA, F.; ERNANDI, H. The Effectiveness of Implementing E-Filling, Inspection and Tax Sanctions on Taxpayer Compliance with Fiscal Service Quality as a Moderating Variable: Efektifitas Penerapan E-Filling, Pemeriksaan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Kualitas Pelayanan Fiskus Sebagai Variabel Moderasi. Indonesian Journal of Innovation Studies, [S. l.], v. 21, p. 10.21070/ijins.v21i.777, 2023. DOI: 10.21070/ijins.v21i.777. DisponÃvel em: https://ijins.umsida.ac.id/index.php/ijins/article/view/777. Acesso em: 12 apr. 2025.