Manurung PAT, Eva Sriwiyanti, Saragih M. Pengaruh Tarif Pajak Progresif Pajak Kendaraan Bermotor Terhadap Tax Avoidance. JIA [Internet]. 30 November 2022 [dikutip 1 November 2025];4(2):118 – 136. Tersedia pada: http://jurnal.usi.ac.id/index.php/jia/article/view/365