Characteristic of Sample An Overview Of The Research Object

77 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. 78 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.