Revina, F. and Ernandi, H. (2023) “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, 21, p. 10.21070/ijins.v21i.777. doi: 10.21070/ijins.v21i.777.