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. ijins [Internet]. 2023 Jan. 30 [cited 2025 Apr. 12];21:10.21070/ijins.v21i.777. Available from: https://ijins.umsida.ac.id/index.php/ijins/article/view/777