Atmospheric correction of satellite measurements is a major step to estimate accurate surface reflectance of solar spectrum channels. In this study, Simplified Method for the Atmospheric Correction (SMAC) radiative transfer model used to retrieve surface reflectance from MODIS (MODerate resolution Imaging Spectrometer) top of atmosphere (TOA) reflectance. It is fast and simple atmospheric correction method, so it uses for work site operation in various satellite. This study attempts a test of accuracy of SMAC through a sensitivity test to detected error sources and to improve accuracy of surface reflectance using SMAC. The results of SMAC as compared with MODIS surface reflectance (MOD09) was represented that low accuracy ($R^2;=;0.6196$, Root Means Square Error (RMSE) = 0.00031, bias = - 0.0859). Thus sensitivity analysis of input parameters and coefficients was conducted to searching error sources. Among the input parameters, Aerosol Optical Depth (AOD) is the most influence input parameter. In order to modify AOD term in SMAC code, Stepwise multiple regression was performed with testing and remove variable in three stages with independent variables of AOD at 550nm, solar zenith angle, viewing zenith angle. Surface reflectance estimation by using Newly proposed AOD term in the study showed that improve accuracy ($R^2;=;0.827$, RMSE = 0.00672, bias = - 0.000762).