The Impact of Tax Rate Reductions and Mechanisms for Changing Tax Payment Methods on Taxpayer Compliance at the Medan Polonia Tax Office
DOI:
https://doi.org/10.47663/abep.v9i2.729Keywords:
Tax Rate Reductio, Mechanism for Changing Tax Payment Methods, Taxpayer ComplianceAbstract
The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or figures. Data sources are in the form of primary data and secondary data. Primary data is obtained from the results of distributing questionnaires to respondents, secondary data is obtained from data and literature relating to the problems discussed. The research population that will be used in the study is all taxpayers of KPP Pratama Medan Polonia, totaling 261,961. Because the population used is 261,961, the sampling technique that will be used is by using the Slovin formula with the use of an error tolerance level of 5%, thus it can be seen that the number of samples to be used in this study is 400 samples. Data were analyzed using multiple linear regression analysis method. The results of the analysis provide the equation Taxpayer Compliance = 8,315 + 0.720 tax rate reduction + 0.122 tax payment method change mechanism + e. The results of the research analysis show that the partial reduction in tax rates has a significant effect on taxpayer compliance at the Medan Polonia Tax Office. The mechanism for changing the method of payment partially has a significant effect on taxpayer compliance at the Medan Polonia Tax Office. The reduction in tax rates, the mechanism for changing the method of tax payment, simultaneously have a significant effect on taxpayer compliance at the Medan Polonia Tax Office. The coefficient of determination explains the reduction in tax rates and the mechanism for changing the method of tax payment on taxpayer compliance at the Medan Polonia Tax Office.
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