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b. Coefficient Determination Test Adjusted R
2
According to Wihandaru S. P., coefficient of determination R2 test is used to measure proportion of dependent variable variance
which is explained by independent variable. Determination coefficient is between zero and one. Small value of R2 is the ability of
independent variables explaining the dependent variable is very limited. Each additional one independent variable, then R2 is definitely
on the rise, no matter whether the variable has an effect on the dependent variable. Therefore, in this study the R Square use are
already adjusted R Square or Adjusted R2 due to the amount of adjusted variable used in the study. Value close to one means that the
variable-independent variable gives almost all the information needed to predict the variation in the dependent variable Ghozali, 2009:98.
c. Partial Regression Testing t-test
T test basically shows how far the influence of one independent variable individually in explaining the variation of dependent variable.
Probability is smaller than 0.05, then the result is significant means there is the influence of the independent variable individually on the
dependent variable Ghozali, 2009:164
d. Significant Simultaneous Test Test Statistic F
F test basically shows whether all independent variables included in the model have simultaneously effect on the dependent variable. The
probability is less than 0.05, then the result is significant means there is
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the influence of the independent variable on the dependent variable, jointly Ghozali, 2009:88.
E. Operational Research Variables
Variables contained in the research are organizational structure X1, organizational procedures X2, organizational strategy X3, organizational
culture X4 and levels of taxpayer compliance Y. 1.
Independent Variable a.
Organizational Structure a The establishment of the organization by function
As a manifestation of revamping of services function, supervision function and inspection function, organizational
structure, based on the decision of the Minister of Finance No. 443KMK. 012001 is drawn up according to the type of tax, where
taxable income PPh other value added tax VATPTLL served in
KPP, while the Land and Building Tax PBB and the Duties on land and building transfer BPHTB served by Land and Building
Tax Services Office KPPBB. By implementing the modern tax administration system,
organizational structure is designed with paradigm based on functions with a clear separation of functions between regional
office and KPP, where KPP is responsible to carry out the functions of services, supervision, collection and inspection, while
the regional office is responsible to implement the function of
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supervision on KPP’s operational implementation, objection and
appeal, and investigation. b Specification of the duties and responsibilities, such as:
Account Representative. The appointment of an Account Representative to serve and oversee fulfillment of taxation
obligations of taxpayer directly. With the division of tasks adjusted to the business group of taxpayer, Account Representative is
responsible to provide answers to any questions asked by taxpayers effectively and professionally, especially on taxpayer
’s account for all types of taxes, the progress of the inspection process
and restitution, interpretation and the enforcement of a rule, the data changes of taxpayer identity, tax collection and examination
actions, progress of appeals and objection process, regulatory changes with regard to the obligation of taxation of the taxpayer.
Tax inspections is only conducted by the functional examiner with the allocation of functional examiners adjusted with
the level of examinantion risk and held a technical training which supports the professionalism of inspectors based on the business
group of taxpayer. Other employees’ specialization tax juru sita
pajak and programmer of information technology.
c Completing and perfecting the implementation of Taxation Information System into an Integrated Taxation System
Administration SAPT
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