Result of Multiple Regression Test

89 The result of this hypothesis is consistent with the research conducted by Rapina, Jerry, and Yenni 2011. The title of the research is The Influence of Modernization Administration System of Taxation On Taxpayer Compliance at Tax Service Office Pratama Bandung Cibeunying”. They used path analysis as the method. The result of this research revealed that the organizational structure, organizational procedures and organizational strategies simultaneously and partially have significant influence to mandatory compliance on Tax Services Office KPP Pratama, Bandung-Cibeunying. 2 The Influence of Organizational Procedure to Taxpayer Compliance The value of T-statistic is 3.020. Based on T-table in statistics book, the value of T-table is founded by 1.98. It means that T- statistic is higher than T-table. In the other hand, the significance level is smaller than 0.05 0.003 0.05. It can be inferred that H2 is accepted which means that organization procedure has significant influence to taxpayer compliance. The result of this hypothesis is consistent with the research conducted by Rapina, Jerry, and Yenni 2011. The title of the research is The Influence of Modernization Administration System of Taxation On Taxpayer Compliance at Tax Service Office Pratama Bandung Cibeunying”. They used path analysis as the method. The 90 result of this research revealed that the organizational structure, organizational procedures and organizational strategies simultaneously and partially have significant influence to mandatory compliance on Tax Services Office KPP Pratama, Bandung-Cibeunying. 3 The Influence of Organizational Strategy to Taxpayer Compliance The value of T-statistic is 2.105. Based on T-table in statistics book, the value of T-table is founded by 1.98. It means that T- statistic is higher than T-table. In the other hand, the significance level is smaller than 0.05 0.0038 0.05. It can be inferred that H3 is accepted which means that organization strategy has significant influence to taxpayer compliance. This is due to the organization strategy implemented appropriately through socialization of taxation which is part of good governance framework. So, this activity can increase taxpayer compliance. The result of this research is in accordance with the research conducted by Lasnofa and Fauzan 2010. The title of their research is The Influence of Modernization of Tax Administration System to The Level of Compliance of employers taxable PKP at KPP Pratama Padang, a method used in this research is simple linear regression. The result of this research explained that organization strategy has