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With the Good Governance and implement a code of ethics to all employees of Directorate General of Taxes, it is expected to enhance the
trust of taxpayer on the performance of Directorate General of taxes employee, so that taxpayer would like to meet the obligations of the
taxation. Based on these things, then it is formulated the hypothesis as follows:
Hypothesis 4: There is Significant Influence between the Implementation of The Organizational Culture to Taxpayer
compliance.
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CHAPTER III RESEARCH METODOLOGY
A. Scope Of Research
This research is conducted in the tax service office KPP Pratama Senen, Jakarta. This research aims to know the influence of modern taxation
administration system implementation on taxpayer compliance. Unit of analysis used in the study is the individual level with research
samples are registered taxpayer in KPP Pratama Senen, Jakarta. The criteria of this research is the respondent must be registered as taxpayer in the tax service
office KPP Pratama Senen, Jakarta.
B. Sampling Method
Population is a group of people, events, or anything that has certain characteristics. Population in this study is the taxpayers that are registered in
tax service office KPP Pratama Senen, Jakarta. Sample is representative of the population that will be measured.
Sample size, according to Sri Rahayu 2005: 45, is the number of individuals, subject, or element of the population that is taken as a sample. If the size of
samples taken are too small or too large then it would be a problem in the research. In this research, researcher uses 100 samples from a population that
exists in the KPP Pratama Senen, Jakarta.
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Sample research method used is a non probability sampling, convenience sampling. Convenience sampling refers to the collection of
information from members of the population who are conveniently available to provide it. Convenience sampling is most often used during the exploratory
phase of a research project and is perhaps the best way of getting some basic information quickly and efficienctly. Sekaran and Bougie,2010:276.
C. Data Collection Methods
1. Primary Data
The primary data used in this research are: a. Questionnaire
Data collection techniques is by spreading the list of questions directly to taxpayer in KPP Pratama Senen, Jakarta. So, data collected by
researcher are really reflecting to the real condition at the time of the research underway.
b. Interview
Researcher conducts interviews with official of the KPP Pratama Senen, Jakarta which is directly related to the research targets. Besides,
researcher also interviews the taxpayer for the purpose of filtering the required information for the research.
In questionnaire method, researchers usually used Likert scale to examine how strong respondents agree or disagree with statements
on a five- point scale with the following anchors.
