ORGANIZATIONAL RESTRUCTURING, ICT UTILIZATION, AND HUMAN RESOURCE CAPACITY IN STRENGTHENING TAX COMPLIANCE: EVIDENCE FROM THE WEST MEDAN TAX OFFICE

Abstract

This study investigates the extent to which organizational restructuring, information and communication technology adoption, and human resource competence both as individual factors and in combination affect taxpayer compliance within the West Medan Tax Office. A quantitative research design was applied, employing a simple random sampling technique. Out of 241,366 registered individual taxpayers, a total of 100 respondents were selected through the administration of structured questionnaires. The dataset was analyzed using multiple linear regression with IBM SPSS version 26. The findings reveal that organizational restructuring significantly enhances individual taxpayer compliance. Conversely, the implementation of information and communication technology does not exhibit a notable or statistically significant impact on compliance behavior. Additionally, the results show that human resource quality contributes positively and significantly, indicating that strengthened staff competencies are associated with higher levels of taxpayer compliance.