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3. The result from multiple linear regression test states that organizational strategy has significantly positive influence to taxpayer compliance. This
results is in accordance with the previous research conducted by Rapina, Jery and Yeni 2011, Lasnofa and Fauzan 2010. They found that the
modernization of the organizational strategy has an impact on taxpayer compliance.
4. The result from multiple linear regression test states that organizational culture has significantly positive influence to taxpayer compliance. This result
is supported by the previous research conducted by Lasnofa and Fauzan 2010. They explained that the modernization of organizational culture has an
impact on taxpayer compliance. 5. The result from multiple linear regression test states that independent
variables organizational structures, organizational procedures, organizational strategy, and organizational culture has simultaneously positive influence to
taxpayer compliance. It is supported by the previous research conducted by Sofyan 2005 and Rapina, Jerry and Yenni 2011.
B. Implication
Based on the conclusions above, the implications of this research are as follows: 1. Based on the research found that the organizational structure has a significant
and positive influence on taxpayer compliance, this is due to the presence of the modernization of the organizational structure such as the establishment of
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the organization by function, the existence of an account representative who assist taxpayer in terms of taxation, in addition to routine monitoring through
the accounts of taxpayer that serves to automatically record any changes that occur to the rights and obligations of the taxpayer as a result of the payment
of taxes, designation, mind, balance transfer, notification letter SPT, and other tax documents to ease oversight of tax rights and obligations for each
taxpayer. Thus the more good of modernization of organizational structure that carried out the tax office or Director General of taxes DJP will increase
taxpayer compliance. 2. Based on the results of the study found that the organizational procedure have
a significant and positive influence on taxpayer compliance. This is due to the presence of the modernization of organizational procedure as an account
representative who is responsible for overseeing the Administration and servicing of special taxation of some taxpayer with developing the concept of
service of one door so as to reduce the critical interface between taxpayer with a tax officer who can potentially give rise to excesses of the negative. In
addition to the simplification of administrative procedures and examination of taxes, with simplifying of tax administration procedures will facilitate
taxpayer in performing the taxes obligation. And with e-system such as e- payment, e-SPT, e-Registration, e-Filing, e-Counseling, Complaint center that
helps speed, accuracy and security of data administration process of the record
