<![CDATA[This study aims to analyze the partial and simultaneous effects of understanding tax regulations and the quality of tax authorities' services on Individual Taxpayer (WPOP) compliance at the Bireuen Small Tax Office (KPP Pratama Bireuen). This research is crucial amid the momentum of Tax Reform Volume III, which introduced the Average Effective Tax Rate (TER) scheme for Income Tax Art. 21, NIK-NPWP integration, and the transition toward the Coretax Administration System (CTAS). The research method employed a quantitative approach with a survey method. The population consisted of registered Individual Taxpayers at KPP Pratama Bireuen, with a sample size of 100 respondents determined using the Slovin formula through accidental sampling. Instrument testing and multiple linear regression analysis were conducted using SPSS version 25. Partial research results indicated that understanding tax regulations has a positive and significant effect on WPOP compliance (t count 9.414 > t table 1.985; p < 0.05). The quality of tax authorities' services also has a positive and significant effect (t count 2.939 > t table 1.985; p < 0.05). Simultaneously, both variables significantly influence WPOP compliance (Fcount 154.623 > Ftable 3.090; p < 0.05) with an Adjusted R Square value of 0.756. This indicates that 75.6% of the variation in WPOP compliance is explained by these two independent variables. The regression equation Y = 0.645 + 0.786X1 + 0.229X2 + e reveals that understanding tax regulations provides a more dominant contribution.]]>
Copyrights © 2026
