Budiyono, B. 2025. THE EFFECT OF TAX FINES, IMPLEMENTATION OF THE SAKPOLE SYSTEM , QUALITY OF FISCAL SERVICES ON TAXPAYER COMPLIANCE AT THE SUKOHARJO SAMSAT OFFICE. International Journal of Economics, Business and Accounting Research (IJEBAR). 9, 2 (Jun. 2025). DOI:https://doi.org/10.29040/ijebar.v9i2.17255.