RENIKA HASIBUAN, ERLINA, ERLINA, ISKANDAR MUDA, AGUNG WAHYUDHI ATMANEGARA, WINDI ASTUTI. ORGANIZATIONAL RESTRUCTURING, ICT UTILIZATION, AND HUMAN RESOURCE CAPACITY IN STRENGTHENING TAX COMPLIANCE: EVIDENCE FROM THE WEST MEDAN TAX OFFICE. TPM 2025, 32, 1375-1384.