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Table 3.1 Scale Likert
2. Secondary Data
Secondary data is indirect data collection method about the object of research obtained through literature review such as books, journals,
magazines, or others which are considered to have the relationship with the research.
D. Data Analysis Method
1. Descriptive Statistics
Data analysis method used in this research is the analysis of the statistics method in which the calculation is carried out by using SPSS 20.
This analysis aims to determine the influence of variables organizational structure X1, organizational procedures X2, organizational strategy
X3, organizational culture X4 on taxpayer compliance Y. No
Type of Answer Weight
1 Strongly Agree SA
5 2
Agree A 4
3 Neutral N
3 4
Disagree D 2
5 Strongly DisagreeSD
1
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2. Data Quality Test
a. Validity Test
Validity test is a test of content of instrument to measure the validity of instrument used in the research. Among some tools of
validity test analysis, researcher uses Pearson Correlation to test validity of obtained data. Criteria of decision making to determine the
validity of data is if the value of r test r table of 0.05 5 significant value, while if the value of r test r table, so the
instrument is considered invalid and must be separated from next analysis. This validity test uses SPSS 20.0
b. Reliability Test Data
Reliability test is used to measure that the variables used are completely free from errors so that it can produce consistent results
even though it is tested many times. Reliability calculations is performed by using Cronbach Alpha method. The alpha value varies
from 0-1 a question can be categorized alpha reliability if the value is greater than 0.60 in Ghozali, 2009:46.
3. Classic Assumption Test
a. Normality Test
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According to Zulkifli Matondang, 2009, normality test is conducted in purpose to detect whether a set of data will be used as
basic start to test hypothesis is empirical data that meets the naturalistic nature. Naturalistic nature is a thought that phenomena
symptoms occur in this nature are natural and patterned. Widhiarso said that normality tests are some tests to measure whether our set of
data having normality distribution so it can be used in parametric statistic. Tests of normality become important because this is a
parametric test and have to normal distributed Haryadi and Winda, 2011. So, normality tests are some kind of tests to clarify whether the
data obtained are normally distributed and, importantly, represent the whole population or not.
In this research, researcher will test the distribution of data by seeing Normal Probability Plot P-P Plot graph. Normal distribution
will form a diagonal straight line and plotting residual data will be compared with diagonal lines. The distribution of residual the data is
normal, if the line that describes the actual data follow the diagonal
line Ghozali, 2009:149. b.
Multicollinearity Test
Multicollinearity test aims to test whether the regression model found a correlation between the independent variables Ghozali,
2009:95. A good regression model should not happen correlation between the independent variables. To detect the presence or absence
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