Theoretical Framework LITERATURE REVIEW

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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: 49 Hypothesis 2: There is significant influence between the implementation of the organizational procedures to taxpayer compliance.

3. The Influence of The Organizational Strategy to Taxpayer compliance

Organizational strategy is the campaign of tax care and awareness. Campaign and socialization of taxation as part of good governance framework through various parties, such as universities, religious figures, and also by media, portal websites, as well as the installation of billboards in strategic place and improve the performance of illumination as information services and public relation. In addition, the organizational strategy is also done by Simplification of Taxation Administration. The support from Information technology that accelerate the process of services and investigation in which the database is developed in the online network allowing the access to information and also reporting services of notification letter SPT and online payment of taxes can reduce administrative cost and compliance cost. With the existence of tax care and awareness campaign, and simplification of taxation administration, it is expected that taxpayer can find out their taxation obligations thereby it can increase taxpayer compliance in meeting the obligations of the taxation. Based on these things, then it is formulated the hypothesis as follows: 50 Hypothesis 3: There is Significant Influence between the Implementation of The Organizational Strategy to Taxpayer compliance.

4. The Influence of Organizational Culture to Taxpayer compliance

Some activities of the organizational culture modernization is Program of Implementation of Clean and Authoritative Government Good Governance. Clean and authoritative government good governance is characterized by the existence of a code of ethics of Directorate General of Taxes Employees based on the decision of the Minister of Finance No. 384KMK. 032002 of August 27, 2002, the existence of code of conduct Committee of the Directorate General of Taxes based on the decision of the Minister of Finance No. 226KMK. 032002 of 14 May 2002, the existence of Division of taxation and Customs and Excise at National Ombudsman Committee, any cooperation with the Inspectorate-General of Department of finance and internal consolidation. Besides, other organizational culture activities are the implementation of code of ethics to all employees of Directorate General of taxes, the establishment of a Code of Ethic Committee, increasing the effectiveness of supervision done by the Inspectorate-General of the Department of finance and cooperation with the National Ombudsman Commission. 51 With the Good Governance and implement a code of ethics to all employees of Directorate General of Taxes, it is expected to enhance the trust of taxpayer on the performance of Directorate General of taxes employee, so that taxpayer would like to meet the obligations of the taxation. Based on these things, then it is formulated the hypothesis as follows: Hypothesis 4: There is Significant Influence between the Implementation of The Organizational Culture to Taxpayer compliance.