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organizational strategy SO is 21 and the highest value equals to 35. The average SO variable is 29.00. The standard deviation is 2.866.
Organizational culture BO has a minimum value of 21, maximum value of 35, mean value of 28.45, and standard deviation of 3.176. In the other
hand, there is a dependent variable which is taxpayer compliance. The minimum value is 18, the maximum value is 30, mean value is 24.52, and
standard deviation 2.647.
2. Result of Data Quality Test
a. Results of Validity Test
Validity test is done by comparing the correlation score or r-statistic which is gotten from the score of respondent answer for each question
with r-table.
In this research, the value of r-table is 0.213 obtained from a number
of cases N-2, or 86 – 2 = 84 with the level of significance 5. Every
question in the questioner is valid if r-statistic is greater than or equal to r- table Imam Ghozali, 2009: 49.
There are 4 questions regarding organizational structure ST. Based on the test results obtained, all questions are valid due to the coefficient of
correlation r-statistic ≥ r-table. The results of validity test of
organizational structure ST with 86 respondents can be shown in table 4.4.
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Table 4.4 Results of Validity Test Variable Organizational Structure
Statements Value r-statistic
Value r-table Criteria
ST1 0,562
0,213
Valid ST2
0,596 0,213
Valid ST3
0,594 0,213
Valid ST4
0,460 0,213
Valid
Source: Primary Data Output From SPSS 20 Table 4.5 shows the results of the validity test of the organizational
procedure PO.
Table 4.5 Results of Validity Test Variable Organizational Procedure
Statements Value r-statistic
Value r-tabel Criteria
PO1 0,574
0,213 Valid
PO2 0,420
0,213 Valid
PO3 0,418
0,213
Valid PO4
0,425 0,213
Valid PO5
0,566 0,213
Valid PO6
0,513 0,213
Valid PO7
0,448 0,213
Valid PO8
0,508 0,213
Valid PO9
0,460 0,213
Valid
Source: Primary Data Output From SPSS 20 Organizational procedure PO consists of 9 questions. From the table
above, the value of r-statistic is higher than r-table. It means that all questions regarding organizational procedure which is distributed to 86 respondents are
valid. Table 4.6 shows the results validity test of organizational strategy
SO.