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to a better system through modernization of taxation policy on all lines of the bureaucracy and a system of information technology. This research can be
applied in the research model as follows:
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Figure 2.1 Theoritical Framework
Therotical phenomenon According to law no. 28 of 2007, “tax is the
contribution of personal taxpayer or corporation which is forced under the law and not get rewarded
directly used for State purposes for peoples prosperity citizen
”.
Problem Identification, Hypothesis KPP Pratama Senen, Jakarta
Data Quality Test Validity Test, Reliability Test
Linear Regression :Y = α + β
1
X
1
+ β
2
X
2
+ β
3
X
3
+ β
4
X
4
+ ε
Classical Assumption Test Multiple Regression Test
Conclusion, Implication and Recommendation “The Influence of Modernization Administration System of Taxation to Taxpayer
compliance ”
” Organizational Structure X
1
Organizational Procedure X
2
Organizational Strategy X
3
Organizational Culture X
4
Taxpayer compliance Y
Theory according to journal and book Situational phenomena
Tax revenue depends on taxpayer compliace to do their tax duty. Thus, to increase the taxpayer compliance,
Directorate General of Taxes does some strategies, such as giving better quality of services and issuing policy that
can increase taxpayer compliance. One of policies issued by Directorate Generela of Taxes in implementing good
governance is the implementation of modern taxation administration system. Since 2000, with this
implementation, it is expected that taxpayer compliance will increase so does state revenue.
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H. Hypothesis Development
1. The Influence of Organizational Structure to Taxpayer compliance
By implementing the modern taxation administration system, organizational structure is designed based on functions with a clear
separation of functions between regional office and tax service office KPP, where KPP is responsible to carry out the functions of services,
supervision, collection, and inspection, while the responsibility of regional office are implementing the function
of supervision on KPP’s operational implementation, objection and appeal, and investigation.
In addition, there is a separation of duties and responsibilities, such as the existence of an Account Representative which is responsible for
providing answers to any questions asked by taxpayer effectively and professionally, especially on taxpayer
’s account for all types of taxes, the progress of the inspection process and restitution, interpretation and the
affirmation of a rule, the data changes of the identity of the taxpayer, tax billing and examination actions, progress of objection and appeals process,
regulatory changes with regard to the tax obligation the taxpayer. Thus, taxpayer are given the ease so it could increase taxpayer
compliance in meeting the obligations of the taxation. Therefore, it is formulated a hypothesis as follows:
Hypothesis 1:
there is
significant influence
between the
implementation of the organizational structure to taxpayer compliance
.
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2. The influence of Organizational Procedures to Taxpayer compliance
The existence of one door services Account Representative is responsible specifically for servicing and supervising the administration of
taxation of some taxpayer by developing the concept of one door services so it can reduce the critical interface between taxpayer and tax officer who
likely can lead to negative excesses. This is very good to improve taxpayer compliance so that no chance for taxpayer and fiscal officer for cheating.
Account Representative also handles Tax Exemption Certificate, tax deposit balance transfer PBK, and ruling publishing legal product.
In addition, the simplification of administrative procedures and the improvement of standards of time and quality of services annual tax return
and tax examinations. Activities performed include i simplifying the notification letter SPT, ii accelerating the process of objections and
appeals of tax products, iii reinforcement inaugural of the Taxpayer, iv
reviewing the criteria of taxpayer to reduce request for restitution, v reviewing the obligation of inspection upon each Annual Tax
Overpayment Letter SPT LB and accelerating the restitution of low risk Annual Tax Overpayment Letter SPT LB, vi the centralization of value
added tax VAT. Therefore, the organizational; procedures allegedly would affect
taxpayer compliance in paying taxes. Based on these things, then, it is formulated the hypothesis as follows:
