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 . acopen [Internet]. 2021 Dec. 31 [cited 2025 Oct. 3];5:10.21070/acopen.5.2021.2129. Available from: https://acopen.umsida.ac.id/index.php/acopen/article/view/2129