The Influence of Organizational Procedure to Taxpayer Compliance

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CHAPTER V CONCLUSION, IMPLICATION AND RECOMANDATION

A. Conclusion

The purpose of this research is to examine the influence of tax administration system which includes organizational structure, organizational procedures, organizational strategy, and organizational culture on taxpayer compliance. The total respondents in this research are 86 taxpayer in a tax office located at Central Jakarta. Based on the collected data and tested by using multiple linear regression models, the conclusion can be drawn as follows: 1. The result from multiple linear regression test states that organizational structure has significantly positive influence to taxpayer compliance. The result of this research aligns with previous research results conducted by Rapina, Jery and Yeni 2011. They stated that the modernization of the Organizational structure has an impact on taxpayer compliance . 2. The result from multiple linear regression test states that organizational procedure has significantly positive influence to taxpayer compliance. It is supported by previous research conducted by Rapina, Jery and Yeni 2011 stating. They concluded that the modernization of the organizational procedure has an impact on taxpayer compliance. 98 99 3. The result from multiple linear regression test states that organizational strategy has significantly positive influence to taxpayer compliance. This results is in accordance with the previous research conducted by Rapina, Jery and Yeni 2011, Lasnofa and Fauzan 2010. They found that the modernization of the organizational strategy has an impact on taxpayer compliance. 4. The result from multiple linear regression test states that organizational culture has significantly positive influence to taxpayer compliance. This result is supported by the previous research conducted by Lasnofa and Fauzan 2010. They explained that the modernization of organizational culture has an impact on taxpayer compliance. 5. The result from multiple linear regression test states that independent variables organizational structures, organizational procedures, organizational strategy, and organizational culture has simultaneously positive influence to taxpayer compliance. It is supported by the previous research conducted by Sofyan 2005 and Rapina, Jerry and Yenni 2011.

B. Implication

Based on the conclusions above, the implications of this research are as follows: 1. Based on the research found that the organizational structure has a significant and positive influence on taxpayer compliance, this is due to the presence of the modernization of the organizational structure such as the establishment of