Characteristic of Respondents An Overview Of The Research Object

78 Table 4.4 Results of Validity Test Variable Organizational Structure Statements Value r-statistic Value r-table Criteria ST1 0,562 0,213 Valid ST2 0,596 0,213 Valid ST3 0,594 0,213 Valid ST4 0,460 0,213 Valid Source: Primary Data Output From SPSS 20 Table 4.5 shows the results of the validity test of the organizational procedure PO. Table 4.5 Results of Validity Test Variable Organizational Procedure Statements Value r-statistic Value r-tabel Criteria PO1 0,574 0,213 Valid PO2 0,420 0,213 Valid PO3 0,418 0,213 Valid PO4 0,425 0,213 Valid PO5 0,566 0,213 Valid PO6 0,513 0,213 Valid PO7 0,448 0,213 Valid PO8 0,508 0,213 Valid PO9 0,460 0,213 Valid Source: Primary Data Output From SPSS 20 Organizational procedure PO consists of 9 questions. From the table above, the value of r-statistic is higher than r-table. It means that all questions regarding organizational procedure which is distributed to 86 respondents are valid. Table 4.6 shows the results validity test of organizational strategy SO. 79 Table 4.6 Results of Validity Test Variable Organizational Strategy Statements Value r-statistic Value r-table Criteria SO1 0,585 0,213 Valid SO2 0,516 0,213 Valid SO3 0,624 0,213 Valid SO4 0,417 0,213 Valid SO5 0,424 0,213 Valid SO6 0,578 0,213 Valid SO7 0,452 0,213 Valid Source: Primary Data Output From SPSS 20 Organizational strategy SO consists of 7questions. From the table above, the value of r-statistic is higher than r-table. It means that all questions regarding organizational strategy which is distributed to 86 respondents are valid. Table 4.7 Results of Validity Test Variable Organizational Culture Statements Value r-statistic Value r-table Criteria BO1 0,438 0,213 Valid BO2 0,421 0,213 Valid BO3 0,414 0,213 Valid BO4 0,406 0,213 Valid BO5 0,570 0,213 Valid BO6 0,675 0,213 Valid BO7 0,595 0,213 Valid Source: Primary Data Output From SPSS 20 Based on table 4.7, organizational culture BO consists of 7questions. From the table above, the value of r-statistic is higher than r-table. It means that all questions regarding organizational culture which is distributed to 86 respondents are valid. 80 Table 4.8 Results of Validity Test Variable Taxpayer Compliance Statements Value r-statistic Value r-table Critera KWP1 0,564 0,213 Valid KWP2 0,450 0,213 Valid KWP3 0,518 0,213 Valid KWP4 0,455 0,213 Valid KWP5 0,451 0,213 Valid KWP6 0,498 0,213 Valid Source: Primary Data Output From SPSS 20 Based on table 4.8, taxpayer compliance KWP consists of 6 questions. From the table above, the value of r-statistic is higher than r-table. It means that all questions regarding taxpayer compliance which is distributed to 86 respondents are valid.

b. Result of Reliability Test

Reliability test can be done after doing validity test. The purpose of reliability test is to indicate the level of internal consistency reliability technique used in measuring the coefficient of Cronbachs Alpha with the help of the program SPSS 20. The range value of alpha is between 0 and 1, a question is reliable if the value of alpha is greater than 0.60 Ghozali, 2009: 46. The result of reliability test can be seen in table 4.9