Windasari, Ayu, and Herman Ernandi. “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 5 (December 31, 2021): 10.21070/acopen.5.2021.2129. Accessed October 4, 2025. https://acopen.umsida.ac.id/index.php/acopen/article/view/2129.