Situmorang, Maya, 		Prayetno, Muhammad, 		Okalesa, Okalesa, 		Siregar, Kiki, AND 		Santoso, Pamuji.
" THE INFLUENCE OF E-SYSTEM COMPLETION, THE QUALITY OF TAX SERVICES, TAX COMPLIANCE COST, AND TAX SANCTION OF TAXPAYERS COMPLIANCED AT KPP PRATAMA PEKANBARU SENAPELAN" <em>LUCRUM : Jurnal Bisnis Terapan</em> [Online], Volume 5 Number 4 (12 February 2026)