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If the financial statement is not audited by public accounting firm, then the taxpayer should file written request at least 3 months before the
end of book period in order to be decided as compliant taxpayer added by requirement of doing bookkeeping for the last 2 years and the taxpayer
have been done tax audit. Compliant taxpayer is a taxpayer who comply, fulfill and do all the
taxation obligation according to the provision of taxation law and applied regulation. The title of compliant taxpayer contains the meaning of
discipline and compliance that is not same with the taxpayer who has the title as the big taxpayer. Because the big taxpayer does not necessarily
meet the criteria as compliant taxpayer although it give the big contribution for the state if they still have arrears, delayed payment and
tax report.
F. Previous Research
The research is based on research conducted by Marcus Sofyan 2005 titled “The influence of the implementation of modern taxation administration
system on taxpayer compliance in KPP in the area of Directorate General of Taxes”. Abdul Rahman 2009 titled “Correlation Modernization
Administration System of Taxation with Taxpayer compliance ”. Sri Rahayu
2009 titled The Influence of The Application of Taxation Adminsitration System on Taxpayer compliance in Tax Service Office KPP Pratama
Bandung X .
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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.
