WINDASARI, A.; ERNANDI, H. Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable : Efektivitas Sanksi Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai variabel Moderasi . Academia Open, [S. l.], v. 5, p. 10.21070/acopen.5.2021.2129, 2021. DOI: 10.21070/acopen.5.2021.2129. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/2129. Acesso em: 11 sep. 2025.