Definition of Compliance Taxpayer compliance
42
Lasnofa and Fauzan 2010 with the title Modernization of Modern Taxation Administration Systems on The Levels of Taxable Enterprise
Compliance in Tax Service Office Pratama Padang. Rapina, Jerry and Yenni 2011 with the title The Influence Of The Application Of Modern Taxation
Administration System On Taxpayer compliance ”. And Supriyati, with the
title “The Impact of Motivation and Knowledge of Taxation to Taxpayer Compliance” Can be seen in table 2.4 below:
Table 2.3 Previous Research
No Researcher
Year
Title Dependent
Variable Independent
Variable Research Results
1 Sofyan
2005 Pengaruh
penerapan sistem
administrasi perpajakan
modern terhadap
kepatuhan wajib pajak pada KPP
di
lingkungan wilayah
Direktorat Jendral Pajak
Taxpayer compliance
Organizational Structure,
Organizational Procedure,
Organizational Strategy,
and Organizational
Culture The results of this
research suggests
that there is a positive influence
in modern
tax administration
system on taxpayer compliance, which
includes variable of organizational
structure, organizational
procedures, organizational
strategy
and organizational
culture. 2
Abdul Rahman
2009 Hubungan
Modernisasi Administrasi
Sistem Perpajakan
dengan Kepatuhan
Wajib Pajak Taxpayer
compliance Organizational
structure, organizational
procedure, organizational
strategy, organizational
culture The result of the
research shows that there is correlation
between
modern tax administration
system and
taxpayer’s compliance
as much as 90.3.
43
No Researcher
Year
Title Dependent
Variable Independent
Variable Research Results
This indicated that modern
tax administration
system significantly
correlated
to taxpaye
r’s compliance.
3 Sri Rahayu
2009 Pengaruh
Penerapan Sistem
Administrasi Perpajakan
Modern terhadap
Kepatuhan Wajib
Pajak pada
KPP Pratama
Bandung Taxpayer
compliance Organizational
Structure, The Changing
of Service
Implementation, Service
Facilities using Information
Technology, Employee Code
of Ethics The results of this
research suggested that there is a
positive influence in modern taxation
administration systems
on taxpayer
compliance.
4 Lasnofa
and Fauzan 2010
Pengaruh Modernisasi
Sistem Administrasi
Perpajakan Modern
terhadap Tingkat
Kepatuhan Pengusaha Kena
Pajak di KPP Pratama Padang
The compliance
rates of
business entity PKP
Organizational Structure,
Service Implementation
of
Taxable business entity
PKP, Organizational
Strategy
and Organizational
Culture Administrative
system of taxation impact
significantly
to compliances
of taxable enterprise
level. The research also showed that
the
level of
compliance by
taxpayer to register and
pay higher
taxes in
arrears compared
with compliance in the
payment and tax reporting.
44
No Researcher
Year
Title Dependent
Variable Independent
Variable Research Results
5 Rapina,
Jerry and
Yeni 2011
Pengaruh Penerapan
Sistem Administrasi
Perpajakan Modern
terhadap Kepatuhan
Wajib Pajak Taxpayer
compliance Organizational
Structure, Organizational
Procedure, Organizational
Strategy,
and Organizational
Culture The results of this
research revealed
that there was no influence
of organizational
culture on taxpayer compliance, while
organizational structures,
organizational procedures
and organizational
strategy have
influence on
taxpayer compliance.
6 Supriyati
2012 Dampak
Motivasi dan
Pengetahuan Perpajakan
terhadap Kepatuhan
Wajib Pajak Taxpayer
compliance Motivation and
knowledge of
taxation The
results of
statistical regression
test showed
that motivation
was significantly
influence taxpayer compliance
on personal taxpayer
perception but tax knowledge no has
significant influence
to taxpayer
compliance. Source: Previous Research