Result of Heteroscedasticity Test

88 variables on the dependent variable by using 0.05 as the level of significance Ghozali, 2009: 164 Table 4.13 t-test Partial Coefficients a Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 Constant .620 2.030 .305 .761 ST .271 .113 .218 2.398 .019 PO .234 .078 .319 3.020 .003 SO .170 .081 .184 2.105 .038 BO .209 .075 .251 2.775 .007 a. Dependent Variable: KWP Source: Primary Data Output From SPSS 20 The result of T-test can be seen in table 4.14. It implies that organizational structures, organizational procedures, organizational strategy, and organizational culture have significant influence to taxpayer compliance. These are the explanation regarding the result: 1 The Influence of Organizational Structure to Taxpayer Compliance The value of T-statistic is 2.398. Based on T-table in statistics book, the value of T-table is founded by 1.98. It means that T- statistic is higher than T-table. In the other hand, the significance level is smaller than 0.05 0.019 0.05. It can be inferred that H1 is accepted which means that organization structure has significant influence to taxpayer compliance. 89 The result of this hypothesis is consistent with the research conducted by Rapina, Jerry, and Yenni 2011. The title of the research is The Influence of Modernization Administration System of Taxation On Taxpayer Compliance at Tax Service Office Pratama Bandung Cibeunying”. They used path analysis as the method. The result of this research revealed that the organizational structure, organizational procedures and organizational strategies simultaneously and partially have significant influence to mandatory compliance on Tax Services Office KPP Pratama, Bandung-Cibeunying. 2 The Influence of Organizational Procedure to Taxpayer Compliance The value of T-statistic is 3.020. Based on T-table in statistics book, the value of T-table is founded by 1.98. It means that T- statistic is higher than T-table. In the other hand, the significance level is smaller than 0.05 0.003 0.05. It can be inferred that H2 is accepted which means that organization procedure has significant influence to taxpayer compliance. The result of this hypothesis is consistent with the research conducted by Rapina, Jerry, and Yenni 2011. The title of the research is The Influence of Modernization Administration System of Taxation On Taxpayer Compliance at Tax Service Office Pratama Bandung Cibeunying”. They used path analysis as the method. The