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c. Result of Heteroscedasticity Test
The aim from heteroscedastisity test is to test whether the regression model occur the variance inequality of the residual from one
observation to another observation. A good regression model is homocedastisity or there is no heteroscedastisity. The results of
heteroscedastisity by using scatter plot can be seen in the following figure 4.2
Figure 4.2 Result of Heteroscedastic Test
Source: Primary Data Output from SPSS 20 Based on figure 4.2 above, it can be seen that the dots spread
above and below zero 0 on the Y axis. So, it indicates that there is no heteroscedasticity or homocedasticity.
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4. Result of Hypothesis Test
a. Result of Multiple Regression Test
Multiple linear regression analysis uses to know the influence between independent variable on dependent variables. The result of
multiple linear regressions can be seen in the table 4.11.
Table 4.11 Result of Multiple Regression Test
Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients B
Std. Error Beta 1
Constant .620
2.030 ST
.271 .113
.218 PO
.234 .078
.319 SO
.170 .081
.184 BO
.209 .075
.251
a.
Dependent Variable: KWP
Source: Primary Data Output From SPSS 20 Based on the data above, it can be formulated into the following
equation:
Y= 0,620 + 0,271 X
1
+ 0,234 X
2
+ 0,170 X
3
+ 0,209 X
4
The equation shows that the constant value of regression is 0.620. It states that if variables organizational structure ST, organizational
procedure PO, organizational strategy SO and organizational culture BO value is 0 zero, then the value of taxpayer compliance will be
0.620 units.
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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
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