The Influence of Organizational Structure to Taxpayer Compliance

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. 98

CHAPTER V CONCLUSION, IMPLICATION AND RECOMANDATION

A. Conclusion

The purpose of this research is to examine the influence of tax administration system which includes organizational structure, organizational procedures, organizational strategy, and organizational culture on taxpayer compliance. The total respondents in this research are 86 taxpayer in a tax office located at Central Jakarta. Based on the collected data and tested by using multiple linear regression models, the conclusion can be drawn as follows: 1. The result from multiple linear regression test states that organizational structure has significantly positive influence to taxpayer compliance. The result of this research aligns with previous research results conducted by Rapina, Jery and Yeni 2011. They stated that the modernization of the Organizational structure has an impact on taxpayer compliance . 2. The result from multiple linear regression test states that organizational procedure has significantly positive influence to taxpayer compliance. It is supported by previous research conducted by Rapina, Jery and Yeni 2011 stating. They concluded that the modernization of the organizational procedure has an impact on taxpayer compliance. 98