THE INFLUENCE OF CHANGES IN THE AVERAGE EFFECTIVE RATES OF INCOME TAX ARTICLE 21 ON THE EFFECTIVENESS OF TAXPAYER SATISFACTION AND LOYALTY AT KPP PRATAMA GRESIK

Tax regulations undergo dynamic changes in every period. This also occurs in tax regulations for income tax 21rn(PPh 21), one of which is individual income, such TER (average effective rate). With the average effective rate,rnindividual taxpayers can now find their non-taxable income (PTKP) value more easily. This study intends tornexamine the effect of changes in the average effective rate (TER) on taxpayers' perceptions of their satisfactionrnand loyalty at KPP Pratama Gresik. A quantitative approach is applied in this study, with primary data collectedrnthrough questionnaires distributed to individual taxpayers at KPP Pratama Gresik. The population of this study isrnall individual taxpayers at KPP Pratama Gresik, with a sample of 100 respondents obtained through an accidentalrnsampling technique. Data analysis shows that changes in TER (average effective rate) have a positive influencernon the level of taxpayer satisfaction at KPP Pratama Gresik, in accordance with the first hypothesis. The resultsrnalso support the second hypothesis, which states that changes in TER (average effective rate) have a positiverninfluence on taxpayer loyalty at KPP Pratama Gresik. The research contribution for the Directorate General ofrnTaxes (DGT) is that in terms of increasing the tax revenue target, it must be driven by a sense of satisfaction andrnloyalty of taxpayers in paying taxes.