86
The regression coefficient of structure organization is 0.271. It means that the enhancement of one unit in organization structure will
increase the taxpayer compliance as much as 0.271 units. The regression coefficient of organization procedures is 0.234. It
means that the enhancement of one unit in organization procedures will increase the taxpayer compliance as much as by 0.234 units.
The regression coefficient of organization strategy is 0.170. It means that the enhancement of one unit in organization strategy will
increase the taxpayer compliance as much as by 0.170 units. The regression coefficient of organizational culture is 0.209. It
means that the enhancement of one unit in organization culture will increase the taxpayer compliance as much as by 0.209 units.
b. Result of Coefficient Determination Test Adjusted R
2
According to Ghazali 2009:87, coefficient determination test is used to determine how well the independent variables can explain the
dependent variable. Table 4.12 below is the results of coefficient determination test R
2
:
Table 4.12 Result of Coefficient Determination Test Adjusted R
2
Model Summary
b
Model R
R Square Adjusted R Square
Std. Error of the Estimate
Durbin-Watson 1
.805
a
.648 .631
1.609 2.031
a. Predictors: Constant, BO, ST, SO, PO b. Dependent Variable: KWP
87
Source: Primary Data Output From SPSS 20 The test result indicates the magnitude of the multiple correlation
coefficients R, the coefficient determination R Square, and the adjusted coefficient determination adjusted R Square. Based on table 4.12, the
value of multiple correlation coefficients R is 0.805. It indicates that the variable organizational structure, organization procedures, organizational
strategy and organizational culture of taxpayer compliance have very strong relationship. The value of the coefficient determination R Square
is 0.648 and the adjusted coefficients determination adjusted R Square is 0.631. It can be concluded that 63.1 variation of taxpayer compliance
can be explained by the variation in the independent variables organizational structure, organization procedures, organizational strategy
and organizational culture, whereas the remaining 36.9 is explained by other variable which are the knowledge of the taxpayer, the quality of
the service, and the application of e-system this research done by Sri Yustianingsih 2011, explain that the knowledge of the taxpayer, the
quality of the service and the application of e-system has significant influence to taxpayer compliance.
c. Result of Partial Regression Testing t-test
T test shows how strong the independent variables in explaining the dependent variables and to examine the influences of the independent
