The Effect of Tax Administration Reform on Taxpayer Compliance: Case Study at the West Makassar Pratama Office

Abstract

This study aims to assess the impact of Tax Administration Reform on Taxpayer Compliance at the West Makassar Primary Tax Office. The variables in this research include Tax Administration Reform (X) as an independent variable and Taxpayer Compliance (Y) as a dependent variable. The population of the study involves employees and taxpayers registered at the West Makassar Primary Tax Office. The sample is selected using the Slovin formula, resulting in 100 respondents as the sample. Data collection methods include questionnaires and documentation. Data analysis involves validity tests, reliability tests, normality tests, simple regression analysis, t-tests, and coefficient of determination tests. The research findings indicate that based on the t-test, there is a significant impact at 0.001 < 0.05, indicating that Tax Administration Reform significantly influences Taxpayer Compliance, thus accepting the hypothesis. The coefficient of determination (r2) analysis results in a value of (r2) = 0.281 or 28 percent. This suggests that Tax Administration Reform has a 28 percent influence on Taxpayer Compliance, while the remaining 72 percent is influenced by other factors not examined in this research.