PENGARUH PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN DAN KETEGASAN SANKSI TERHADAP KEPATUHAN WPOP. mb [Internet]. 2021 Feb. 20 [cited 2025 Jun. 22];13(1):55-64. Available from: https://jurnaltsm.id/index.php/mb/article/view/954