Result of Multicollinearity Test

87 Source: Primary Data Output From SPSS 20 The test result indicates the magnitude of the multiple correlation coefficients R, the coefficient determination R Square, and the adjusted coefficient determination adjusted R Square. Based on table 4.12, the value of multiple correlation coefficients R is 0.805. It indicates that the variable organizational structure, organization procedures, organizational strategy and organizational culture of taxpayer compliance have very strong relationship. The value of the coefficient determination R Square is 0.648 and the adjusted coefficients determination adjusted R Square is 0.631. It can be concluded that 63.1 variation of taxpayer compliance can be explained by the variation in the independent variables organizational structure, organization procedures, organizational strategy and organizational culture, whereas the remaining 36.9 is explained by other variable which are the knowledge of the taxpayer, the quality of the service, and the application of e-system this research done by Sri Yustianingsih 2011, explain that the knowledge of the taxpayer, the quality of the service and the application of e-system has significant influence to taxpayer compliance.

c. Result of Partial Regression Testing t-test

T test shows how strong the independent variables in explaining the dependent variables and to examine the influences of the independent 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.