Pengaruh Reformasi Administrasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Binjai

Abstract

This study aims to determine the effect of tax administration reform and tax knowledge on individual taxpayer compliance at Binjai Primary Tax Office both partially and simultaneously. The type of data in this study is quantitative data and primary data sources. The technique of data collection is done by questionnaire. The number of samples in this study were 50 individual taxpayers registered in Binjai Primary Tax Office by sampling using the Accidental Sampling method. Data analysis techniques used in this study are the validity and reliability test, the classic assumption test, and the multiple linear regression test. The results showed that tax administration reform significantly affected the compliance of individual taxpayers at Binjai Primary Tax Office, tax knowledge had a significant effect on the compliance of individual taxpayers at Binjai Primary Tax Office.