<![CDATA[This research investigates how the effectiveness of tax education influences behavioral change among individual taxpayers at KPP Madya Dua Medan. A quantitative causal-associative design was applied. The population included 600 active individual taxpayers registered at KPP Madya Dua Medan who had joined tax education activities within the previous two years. Using the Slovin formula with a 10% error level, 87 respondents were selected through purposive sampling. Primary data were gathered through Likert-scale questionnaires. Data were analyzed through instrument testing, classical assumption testing, simple linear regression, t-test, F-test, and determination coefficient. The analysis indicates a positive and significant effect, reflected in a regression coefficient of 0.603 and a significance value of 0.000. The R Square value of 0.779 means that tax education effectiveness accounts for 77.9% of taxpayer behavioral change. Thus, tax education supports cognitive, affective, and conative changes among individual taxpayers.]]>
Copyrights © 2026
