Syahfitri LA, Ompusunggu H. Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan. Owner [Internet]. 2024Jan.1 [cited 2024Jul.27];8(1):391-40. Available from: https://owner.polgan.ac.id/index.php/owner/article/view/1809