Conclusion CONCLUSION, IMPLICATION AND RECOMANDATION

102 With a sense of confidence in the employee of the tax will generate awareness of taxpayer in doing taxation obligation so will improve taxpayer compliance.

C. Recommendation

The result states that the organizational structure, organizational procedure, organizational strategy, and organizational culture are important factors for improving taxpayer compliance then organizational structure, organizational procedures, organizational strategy, and organizational culture need to be improved. Recommendation from this research is: 1. Taxpayer has lack of knowledge regarding e-system at Tax Service Office KPP Pratama Senen, Jakarta. So, KPP Pratama Senen, Jakarta needs to give socialization to the taxpayer. 2. Application of e-system is included of modernization administration system of taxation, it is needed socialization to the taxpayer so they can use and report their tax obligation using e-system because it can be effective and efficiency for taxpayer. 3. For further research, the researcher needs to describe the researched variables and to enlarge the research object in order to present the qualified research result. 103 REFFERENCES Brotodiharjo, R Santoso. 2003. Pengantar Ilmu Hukum Pajak Edisi Revisi Keempat. Bandung: PT. Revika Aditama. Chaizi, Nasucha. 2004. Reformasi Administrasi Publik Teori dan Praktik. Jakarta : Salemba Empat. Departemen Pendidikan dan Kebudayaan. 2001. Kamus Besar Bahasa Indonesia. Jakarta: Balai Pustaka Fitriah. 2011. Analisis Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak KPP Jakarta Tanah Abang Satu. Ghozali, Imam, 2009. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi Keempat, Penerbit Universitas Diponegoro. Gunadi.2009. Akuntansi Pajak .Jakarta: PT Gramedia Widiasrana Indonesia Handayani, Desi.2008. Analisis Hubungan Tingkat Kepatuhan Wajib Pajak Orang Pribadi dengan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pekanbaru. Jurnal Akuntansi Keuangan dan Bisnis, ISJD volume 1 nomor 1 Iklima, Pila Sophia.2008.Korelasi penerapan sistem administrasi perpajakan moderen dengan peningkatan penerimaan pajak : studi kasus pada KPP Pratama Depok Ilyas, wirawan B. 2010. Perpajakan Indonesia. Jakarta: Salemba Empat Isnofa dan Fauzan. 2010. Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Tingkat Kepatuhan Pengusaha Kena Pajak di Kantor Pelayanan Pajak KPP Pratama Padang. Hamid, Abdul.2012. Pedoman Penulisan Skripsi FEB 2012 Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah. Lombantorum, sophar.2007. Ensiklopedia Perpajakan. Jakarta:Erlangga Mardiasmo. 2009. Perpajakan Edisi Revisi 2009. Yogyakarta:Andi