Siregar, Ayu Lestari, Laylan Syafina, and Nurwani Nurwani. “Analysis of Factors Affecting Compliance With Motor Vehicle Tax Payments at Integrated One Stop Administration System (SAMSAT) Sipirok”. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 9, no. 2 (August 28, 2025): 378–388. Accessed January 23, 2026. https://journalfeb.unla.ac.id/index.php/jasa/article/view/2889.