Significant Simultaneous Test Test Statistic F

63

b. Organizational Procedures

a One Door Service, Account Representative The appointment of the Account Representative is responsible specifically to serve and supervise the administration of taxation of some taxpayer by developing the concept of one door services, so it can reduce the critical interface between taxpayer and tax officer who likely can lead to negative excesses. Account Representative also handles exemption certificate, tax deposit balance transfer, ruling and publishing legal product. b Simplification of administrative procedure and increased of time and service quality standards and tax inspection Activities performed include: i simplifying the notification letterSPT, ii accelerate the process of resolving the objections and appeals of tax products, iii reinforcement of the Taxpayer, iv review the criteria of levied taxpayer to reduce he request for restitution, v reviewing the obligation of inspection upon each Annual Tax Overpayment Letter SPT LB and speed up the restitution of the Annual Tax Overpayment Letter SPT LB that is at low risk, vi the centralization of value added tax VAT. In the questionnaire, there are 9 questions and measured using interval scale. 64

c. Organizational Strategy

a Conscious and Care Campaign Tax Campaigns and socialization of taxation as part of good governance framework through various parties, such as universities, religious figures, and also through media, portal websites, as well as the installation of billboards in strategic location and improve the performance of extension as information services and public relation. b Simplification of Administration of Taxation Information technology support accelerating the process of services and investigation in which the database is developed in the online network will probably allow the acceleration of information access and also reporting services of Notification letterSPT and payment of taxes can reduce online administrative cost and compliance cost. In the questionnaire, there are 7 main points of questions and measured using interval scale.

d. Organizational Culture

Some of the modernization of organizational culture activities, namely: 1 Clear and authoritative governance implementation program, Clean and authoritative governance good governance is characterized by the existence of a code of ethics of employees in Directorate