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significant influence to the level of compliance of employers taxable PKP in Tax Service Office KPP Pratama, Padang.
4 The Influence of Organizational Culture to Taxpayer Compliance The value of T-statistic is 2.775. Based on T-table in statistics
book, the value of T-table is founded by 1.98. It means that T- statistic is higher than T-table. In the other hand, the significance level
is smaller than 0.05 0.0007 0.05. It can be inferred that H4 is accepted which means that organization culture has significant
influence to taxpayer compliance. Organizational culture in terms of responsibility, discipline, moral, and organizational ethics in doing is
good enough. So, it would encourage taxpayer compliance. The result of this research is in accordance with the 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 the modernization of tax administration system-including the organizational structure, service
implementation of taxable business entity PKP, organization strategy, and organizational culture-has influence to the level of
compliance of employers taxable PKP at KPP Pratama, Padang as
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much as 24.6. This result shows that the compliance of employers taxable PKP can be explained by the modernization of the tax
administration system as much as 24.6 and the remaining 75.4 is explained by the other factors.
d. Result of Significant Simultaneous Test Test Statistic F
The purpose of F-test is to prove whether the independent variables are simultaneously influence the dependent variable Ghozali,
2009: 88. The results F-statistic can be seen in the table 4.14. If the probability value is smaller than 0.05 then H5 is accepted, whereas if the
probability is greater than 0.05 then H5 is rejected. Table 4.14
F Test Simultan
ANOVA
a
Model Sum of Squares
Df Mean Square
F Sig.
1 Regression
385.865 4
96.466 37.282 .000
b
Residual 209.588
81 2.588
Total 595.453
85 a. Dependent Variable: KWP
b. Predictors: Constant, BO, ST, SO, PO
Source: Primary Data Output From SPSS 20
From the table above, F-statistic 37.282 is higher that F-table 2.48 and the significant level 0.000 is lower than0.05. So, H5 is
accepted. It implies that the organizational structure, organizational procedures, organizational strategy, and organizational culture influence
simultaneously to taxpayer compliance.
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C. Interpretation
1. The Influence of Organizational Structure to Taxpayer Compliance
The result of the research concluded that there is a significance influence between the organizational structures and taxpayer compliance due
to significant value is less than 0.05. The result of this hypothesis is consistent with the research conducted by Rapina, Jerry, and Yenni 2011. The title of
the research is The Influence of Modernization Administration System of Taxation on Taxpayer Compliance at Tax Service Office Pratama Bandung
Cibeunying”. They used path analysis as the method. This research consists of 4 independent variables namely organizational structure, organizational
procedures, organizational strategy, and organizational culture. Based on their research, organizational structure influences taxpayer compliance as much as
9.29. The positive effect result implies that if the modernization of the organization structure goes well then taxpayer compliance will improve.
With the modernization of the organizational structure that work better as the establishment of the organization and no longer function based on the
type of taxes, duties and responsibilities of the specifications as a part of monitoring, billing, examination. Pathways ministry supervision and
inspection will allow taxpayer to report taxes that will increase taxpayer compliance.
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2. The Influence of Organizational Procedure to Taxpayer Compliance
This research concludes that there is a significance influence between the organizational procedures on taxpayer compliance due to significant value
is less than 0.05. The result of this hypothesis is consistent with the research conducted by Rapina, Jerry, and Yenni 2011. The title of the research is
The Influence of Modernization Administration System of Taxation on Taxpayer Compliance at Tax Service Office Pratama Bandung Cibeunying”.
They used path analysis as the method. This research consists of 4 independent variables namely organizational structure, organizational
procedures, organizational strategy, and organizational culture. Based on their research, organizational structure influences taxpayer compliance as much as
9.29. The reason is that there is simplicity of the procedure in conducting
tax obligation at Tax Service Office KPP. Therefore, it increases and encourages the tax payers to comply in performing their tax duties.
This is due to the modernization of the organizational procedures are account representative responsible specifically serve and oversee the
administration of the tax some taxpayer with developing the concept of one- stop service, thereby reducing interface between taxpayer with tax officials,
which might lead to negative excesses. And the simplification of administrative procedures and increase the time and quality of service
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standards and tax audits, as simplicity notification letter SPT, accelerate the resolution of complaints and appeals on products and other taxes. In addition
to the support of modern information technology in providing services, supervision, inspection and as the e-billing system that is e-payment, e-SPT,
e-Filling, e-Registration, e-Counseling, Complaint center, help desk, call center to facilitate taxpayer in the conduct of their tax obligations so that will
increase taxpayer compliance.
3. The Influence of Organizational Strategy to Taxpayer Compliance
This research concludes that there is a significance influence between the organizational strategy and taxpayer compliance due to significant value is
less than 0.05. The result of this research is in accordance 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. This study concluded that organization strategy has significant influence on the
compliance level of employers taxable PKP at Tax Service Office KPP Pratama, Padang.
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It is because the organization strategy implemented appropriately through socialization of taxation which is part of good governance framework.
So, this activity can increase taxpayer compliance. This is due to the modernization strategy of the organization that is
aware of and concerned tax campaign, with this activity then the taxpayer will be more aware of the rights and obligations of taxation that will cause
awareness for taxpayer to meet their tax obligations, in addition to the modernization strategy of the organization to another that is the tax
administration simplification supported by information technology and services that accelerate the process of examination in which the data base was
developed in the online network allows the speed of access to information and services are also reporting the notification SPT and online tax payments that
bias complaint reduce cost and administrative cost, with the existence of this system will be more effective and efficient for taxpayer in their tax
obligations so doing will encourage taxpayer to do their tax obligations and tax compliance will increase.
4. The Influence of Organizational Culture to Taxpayer Compliance
The results of this research explained that there is a significance influence between the organizational cultures on taxpayer compliance due to
significant value is less than 0.05. The result of this research is in accordance
