Analysis Of the Effect Of Tax Administration Modernization, Quality Of Tax Officers’ Services, And Tax Audits on MSME Taxpayer Compliance Registered at KPP Pratama Medan Polonia
Keywords:
Tax Administration Modernization; Tax Service Quality; Tax AuditAbstract
The purpose of this study is to analyze the effect of tax administration modernization, the quality of tax officers’ services, and tax audits on the compliance of Micro, Small, and Medium Enterprises (MSME) taxpayers registered at KPP Pratama Medan Polonia. A quantitative method was employed using a multiple linear regression analysis approach. The study was based on primary data collected through questionnaires distributed to MSME taxpayers. The population consisted of 23,262 MSME taxpayers registered with KPP Pratama Medan Polonia, of whom 100 respondents were selected using a simple random sampling technique. Data processing and analysis were conducted using SPSS.The partial results indicate that tax administration modernization has a positive but insignificant effect on MSME taxpayer compliance. In contrast, the quality of tax officers’ services and tax audits have a positive and significant effect on taxpayer compliance. Simultaneously, tax administration modernization, service quality, and tax audits significantly influence MSME taxpayer compliance, indicating that these factors collectively play an important role in improving tax compliance
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