Result of Significant Simultaneous Test Test Statistic F

96 It is because the organization strategy implemented appropriately through socialization of taxation which is part of good governance framework. So, this activity can increase taxpayer compliance. This is due to the modernization strategy of the organization that is aware of and concerned tax campaign, with this activity then the taxpayer will be more aware of the rights and obligations of taxation that will cause awareness for taxpayer to meet their tax obligations, in addition to the modernization strategy of the organization to another that is the tax administration simplification supported by information technology and services that accelerate the process of examination in which the data base was developed in the online network allows the speed of access to information and services are also reporting the notification SPT and online tax payments that bias complaint reduce cost and administrative cost, with the existence of this system will be more effective and efficient for taxpayer in their tax obligations so doing will encourage taxpayer to do their tax obligations and tax compliance will increase.

4. The Influence of Organizational Culture to Taxpayer Compliance

The results of this research explained that there is a significance influence between the organizational cultures on taxpayer compliance due to significant value is less than 0.05. The result of this research is in accordance 97 with previous 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. The method used in this research is simple linear regression. The research found that organization culture has significant influence on the compliance level of employers taxable PKP at Tax Service Office KPP Pratama, Padang. This is due to the implementation of the government program clean and respectable good governance is characterized by the existence of a code of conduct personnel directorate general of taxes is based on the number 222KMK.032002 finance ministers decision dated 14 May 2002 as amended by Ministerial Decree 382KMK.032002 financial numbers on 27 August 2002. With the tax code a good employee among other employees and qualified tax professional will foster confidence in the tax assessable to the employee because the employee tax professionals no longer be tax fraud committed by the taxpayer so that tax revenues will go to the state treasury . With the confidence of the taxpayer it will develop tax compliance in conducting their tax obligations. Organizational culture in terms of responsibility, discipline, moral, and organizational ethics in doing is good enough. So, it would encourage taxpayer compliance.