“The Effectiveness of the Policy to Waive Tax Penalties on the Compliance Rates of Motor Vehicle Taxpayers at the Samsat Regional Technical Implementation Unit in Serang Regency”. Anthroposia: Journal of Social and Human Development 1, no. 1 (March 20, 2026): 131–143. Accessed July 29, 2026. https://sovereignresearch.org/anthroposia/article/view/117.