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

G. Theoretical Framework

Modern taxation administration system is the factor that influences taxpayer compliance. Where all relating to the public service especially for taxpayer, it will be fixed aspect of organization, human resources, until the used technology. It is good that the development of our national taxation leads