<![CDATA[This study aims to analyze the influence of taxpayers' credibility and attitudes on taxpayer compliance with personal branding as an intervening variable in KPP Pratama Medan Timur. This study uses a quantitative approach with a survey method. The research sample amounted to 100 respondents which were determined using a purposive sampling technique based on the criteria of active individual taxpayers. Data was collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that credibility has a positive and significant effect on taxpayer compliance and personal branding. Taxpayers' attitudes also have a positive and significant effect on taxpayer compliance and personal branding. In addition, personal branding has a positive and significant effect on taxpayer compliance. The results of the indirect influence test showed that personal branding was able to mediate the influence of taxpayers' credibility and attitudes on taxpayer compliance significantly. The determination coefficient value showed that the credibility and attitude of taxpayers were able to explain personal branding by 35.7 percent, while taxpayer compliance could be explained by credibility, taxpayer attitude, and personal branding by 53.1 percent. These findings show that increasing the credibility of tax officers and forming a positive attitude of taxpayers can strengthen personal branding which ultimately encourages increased taxpayer compliance at KPP Pratama Medan Timur.]]>
Copyrights © 2026
