LUBIS, Reza Hanafi. Pengaruh Pengenaan Sanksi Administrasi dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Sumatera Utara. Al-Buhuts, [S. l.], v. 19, n. 1, p. 641–650, 2023. DOI: 10.30603/ab.v19i1.3782. Disponível em: https://journal.iaingorontalo.ac.id/index.php/ab/article/view/3782. Acesso em: 1 apr. 2026.