Embed Size (px)
Citation preview
THE INFLUENCE OF MODERNIZATION OF TAX
ADMINISTRATION SYTEM TO TAXPAYER COMPLIANCE
By:
Evie Trie Hardiani
109082100022
DEPARTMENT OF ACCOUNTING
INTERNATIONAL CLASS PROGRAM
FACULTY OF ECONOMICS AND BUSINESS
SYARIF HIDATULLAH STATE ISLAMIC UNIVERSITY
JAKARTA
1434 H/2013
i
CURRICULUM VITAE
Personal Data
Full Name : Evie Trie Hardiani
Nick Name : Evi
Address : Jl. Saketi-Malingping km 7 kp.Sukamaju Rt 12/03 desa
Bojong,Pandeglang-Banten
Mobile Phone : 087822288558
E-mail : [email protected]
Place, Date of Birth : Pandeglang, April 28,1991
Gender : Female
Religion : Islam
Nationality : Indonesia
Education
Elementary SDN 4 Bojong 1997-2003
Junior High School SMPN 1 Bojong 2003-2006
Senior High School SMAN 1 Pandeglang 2006-2009
University UIN Syarif Hidayatullah Jakarta 2009-now
Major: Accounting international class program
Work Experience
Internship at Koperasi DPR-RI Jakarta (2012)
Organization Experience
Member of OSIS SMPN 1 Bojong
Member of BEMF Akuntansi UIN Syarif Hidayatullah Jakarta (2010)
ii
The Influence of Modernization of Tax Administration System to Taxpayer
Compliance
ABSTRACT
Objectives to be achieved in this research, is to analysis the influence of
implementation modernization administration system of taxation with of 4
dimensions, which is organizational structure, organizational procedure,
organizational strategy and organizational culture toward taxpayer compliance. This
research have done by taxpayer in Tax Service Office (KPP) Pratama Senen, Jakarta.
The sampling method using is convenience sampling. 100 questionnaires was
distributed to the taxpayer with the criteria of respondents in Tax Service Office
(KPP) Pratama Senen, Jakarta. Test used was multiple regressions. The results
showed that modernization administration system of taxation with of 4 dimensions,
which is organizational structure, organizational procedure, organizational strategy
and organizational culture significantly influence taxpayer compliance either partially
or simultaneously. Based on the result of multiple regressions test was found that the
most dominant variable is the variable organizational procedure, it can be seen by the
beta value of 0.319.
Keyword: Modern Tax Administration System, Organizational Structure,
Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer
Compliance.
iii
Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan Terhadap
Kepatuhan Wajib Pajak
ABSTRAK
Tujuan yang ingin dicapai dalam penelitian ini, yaitu untuk menganalisis pengaruh
penerapan modernisasi system administrasi perpajakan yang dilihat dari empat
dimensi yaitu struktur organisasi, prosedur organisasi, strategi organisasi, dan
budaya organisasi terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada
wajib pajak yang terdaftar pada KPP Pratama Senen, Jakarta. Metode pengambilan
sampel dengan menggunakan tekhnik convenience sampling. Kuesioner telah
disebarkan kepada wajib pajak sebanyak 100 kuesioner dengan kriteria responden
yang terdaftar di KPP Pratama Senen, Jakarta. Uji yang digunakan adalah regresi
berganda. Hasil penelitian menunjukkan bahwa modernisasi system administrasi
perpajakan yang dilihat dari empat dimensi yaitu struktur organisasi, prosedur
organisasi, strategi organisasi dan budaya organisasi berpengaruh signifikan
terhadap kepatuhan wajib pajak baik secara parsial maupun simultan. Berdasarkan
hasil uji regresi berganda ditemukan bahwa variable yang paling dominan adalah
variable prosedur organisasi, dapat dilihat berdasarkan nilai beta sebesar 0,319.
Katakunci: modernisasi sistem administrasi perpajakan, struktur organisasi,
prosedur organisasi, strategi organisasi, budaya organisasi, kepatuhan wajib pajak.
iv
FOREWORD
Assalammu'alaikum Wr.Wb
All Praise to Allah SWT as the Hearer, the Seer and above all an
abundance of grace, Taufiq, as well as his guidance. So, because Allah SWT I can
finish this research on time.
Shalawat always gives to the Prophet of Muhammad SAW and all his family
and friends who always helped him in establishing Dinullah in this earth.
With the strength, intelligence, patience, and strong desire from Allah SWT, I
am able to finish this mini thesis as graduation pre requirement for bachelor degree. I
believe there is an invisible hand which have helped me going through this process.
My special thank for my supermom, Eri Komariah, who had supported with
your best way and never gave up to educate me to be a good son. So, I want to make
you smile and proud of me, because your smile can make me feel piece and calm in
any situations that I have faced. You always pray for the pleasure of your family and
me. You always wake up in the middle of the night, just to talk to Allah SWT and
hoping that your family will always be blessed by Allah SWT. Therefore, I just want
to give the best of me. Thank you for everything mom. I love you so much. You are
the best mother in this whole word, I promised to make you happy and proud of being
a son that you want, and I’m thanking to Allah to give me a chance as your little girl.
My beloved father, Asep Tiawarman who give me lots of spirit and positive
energy when I felt hopeless to finish this mini thesis. You always believed that I can
do everything with myself. You are always beside me when I need your support. You
v
are the first men that I want to say thanks in the world when I finish this mini thesis.
Thank you for everything my superdad. Thanks for the hard work that had you done
for the family. Thanks a lot for being great father ever for me. And I’m very glad to
be your little girl. I love you so much dad.
I believe I am nothing without each one of you who has helped me in
finishing this mini thesis. So I would like to say thanks to all of them who have been
helping me the process of this thesis, including:
1. Prof.Dr.Abdul Hamid, MS as dean of the faculty of Economics and Business
2. M. Arief Mufraeni, Lc.,Msi as Head of International Program.
3. Ahmad Dumyathi Bashori, MA as Secretary of International Program.
4. Prof. Dr. Azzam Jasin as my thesis supervisor 1. You are my mentor who has
provided direction and guided me, shared your knowledge to me, and thank you
for your time that you gave .So, I able to finish this mini thesis.
5. Wilda Farah,SE,MSi,Ak as my thesis supervisor II who has provided direction,
guidance, and thank you for your time and your patience that you gave to me, so I
can finish this mini thesis.
6. All Lecturers who have taught patiently, may what they have given are recorded
in Allah SWT almighty and all staff UIN Jakarta.
7. All of taxpayer in Tax Service Office (KPP) Pratama Senen, Jakarta for giving me
your time to filling my questionnaire. So, I could finish my mini thesis.
8. My brothers, Ricky Tiawarman and Teddy Gunawan and my sisters, Endah
Nurhayati and Hayya who always helped and supported me for my best, whatever
I do and whenever it is.
9. All my friends in accounting international 2009, more than 3 years we are
classmates, we have been through together with different characters, but you are
still best friends and special thanks for some of you who have always helped me
in learning and especially in doing thesis. Thanks also for my friends in
management international 2009.
vi
10. Thanks for all seniors and juniors who have prayed and give me spirit. Special
thanks to kak Lucki and kak dwi, thanks for your information and help in my
thesis process. Thanks a lot.
I realize this mini thesis is still far from perfection, thus suggestions and
constructive criticism from all parties are welcome, in order to improve my thesis.
Finally, only Allah SWT will return all and I hope this thesis will be useful to all
parties, especially for writers and readers in general, may Allah bless us and recorded
as the worship of Allah’s hand. Amin.
Wassalammualaikum Wr.Wb
Jakarta, May 2013
Evie Trie Hardiani
vii
LIST OF CONTENT
Curriculum Vitae .............................................................................................. i
Abstract ........................................................................................................... ii
Abstrak ............................................................................................................ iii
Foreword ......................................................................................................... iv
List of Content ................................................................................................ vii
List of Table .................................................................................................... xi
List of Figure ................................................................................................... xii
List of Appendix .............................................................................................. xiii
CHAPTER I INTRODUCTION
A. Background ......................................................................................... 1
B. Problem Definition .............................................................................. 8
C. Purpose and Benefit ............................................................................ 8
CHAPTER II LITERATURE REVIEW
A. Taxation ................................................................................................ 10
1. Definition of taxation....................................................................... 10
2. Function of taxation ......................................................................... 12
3. The principle and basic of tax levy .................................................. 13
4. System of tax levy ........................................................................... 14
5. Terms of tax levy ............................................................................. 16
viii
B. Taxpayer ............................................................................................... 18
1. Definition of taxpayer ...................................................................... 18
2. Subject of taxation ........................................................................... 18
3. Right and obligation of taxpayer .................................................... 18
C. Modernization System of Taxation Administration ............................ 20
1. Definition of Administration ........................................................... 20
2. Administration of Taxation ............................................................. 21
3. Reform of the Taxation Rules ................................................................... 22
4. The History of Taxation Administration System ....................................... 25
5. Reform of the Taxation Administration System ....................................... 27
D. Dimension of Application of Modernization of Taxation
Administration System................................................................................... 31
1. Organizational Structure .......................................................................... 32
2. Organizational Procedure .......................................................................... 35
3. Organizational Strategy ............................................................................. 36
4. Organizational Culture .............................................................................. 37
E. Taxpayer Compliance .................................................................................. 38
1. Definition of Compliance.......................................................................... 38
2. The Factors That Affect Taxpayer Compliance......................................... 39
3. Criteria of taxpayer compliance ................................................................ 40
F. Previous Research ......................................................................................... 41
G. Theoretical Framework .................................................................................. 44
H. Hypothesis Development ............................................................................... 47
ix
CHAPTER III RESEARCH METODHOLOGY
A. Scope of Research ......................................................................................... 52
B. Sampling Method ........................................................................................... 52
C. Data Collection Method ................................................................................. 53
1. Primary Data............................................................................................ 53
2. Secondary Data........................................................................................ 54
D. Data Analysis Method .................................................................................... 54
1. Descriptive Statistic ................................................................................. 54
2. Data Quality Test ..................................................................................... 55
a. Validity of Test Data ......................................................................... 55
b. Reliability Test Data ......................................................................... 55
3. Classic Assumption Test .......................................................................... 56
a. Test of Normality .............................................................................. 56
b. Test of Multikolonieritas ................................................................... 56
c. Test of Heteroskedastisitas ................................................................ 57
4. Hypothesis Test ....................................................................................... 58
a. Multiple Regression Test ................................................................ 58
b. Coefficient Determination Test (Adjusted R2) .................................. 59
c. Partial Regression Testing (T Test) ................................................... 59
d. Significant Simultaneous Test (Test Statistic F) ............................... 59
E. Operational Research Variables ..................................................................... 60
x
CHAPTER IV RESULT AND ANALYSIS
A. An Overview of The Research Object ........................................................... 69
B. Analysis and Discussion ................................................................................ 76
1. Test Results of Descriptive Statistic ........................................................ 76
2. Result of Data Quality Test ..................................................................... 77
a. Result of Validity Test ........................................................................ 77
b. Result of Reliability Test .................................................................... 80
3. Result of Classic Assumption .................................................................. 82
a. Result of Normality Test ................................................................... 82
b. Result of Multicolonierity Test ......................................................... 83
c. Result of Heteroscedastic Test .......................................................... 84
4. Result of Hypothesis Test ........................................................................ 85
a. Result of Multiple Regression Test ................................................... 85
b. Result of Coefficient Determination Test (Adjusted R2) .................. 86
c. Result of Partial Regression Testing (t-test)...................................... 87
d. Result of Significant Simultaneous Test (F Test) .............................. 92
C. Interpretation .................................................................................................. 93
CHAPTER V CONCLUSION , IMPLICATION AND RECOMENDATION
A. Conclusion ..................................................................................................... 98
B. Implication ..................................................................................................... 99
C. Recommendation ......................................................................................... 102
REFFERENCE ......................................................................................................... 103
APPENDIX ............................................................................................................... 106
xi
LIST OF TABLE
NO INFORMATION PAGE
1.1 The Realization Revenues of The Country .................................................... 2
2.1 The Obligation of Taxpayer ........................................................................... 20
2.2 Differences between the Old System and the New System ......................... 31
2.3 Previous Research ......................................................................................... 42
3.1 Scale Likert ................................................................................................... 54
3.2 Research Operational Variables .................................................................... 67
4.1 Questionnaires Distribution .......................................................................... 74
4.2 Characteristic Respondents ........................................................................... 74
4.3 Descriptive Statistics ..................................................................................... 76
4.4 Result of Validity Test Variable Organizational Structure ............................. 78
4.5 Result of Validity Test Variable Organizational Procedure ........................... 78
4.6 Result of Validity Test Variable Organizational Strategy .............................. 79
4.7 Result of Validity Test Variable Organizational Culture ............................... 79
4.8 Result of Validity Test Variable Taxpayer Compliance ................................. 80
4.9 Result of Reliability Test ................................................................................ 81
4.10 Result of Multicollinearity Test ...................................................................... 83
4.11 Result of Multiple Regression Test ................................................................ 85
4.12 Result of Coefficient Determination Test (Adjusted R2) ................................ 86
4.13 Result of Partial Regression Testing (t-test) ................................................... 88
4.14 Result of F Test (Simultan) ............................................................................ 92
xii
LIST OF FIGURE
NO INFORMATION PAGE
2.1 Theoritical Framework ......................................................................... 46
4.1 Result of Normality Data Test .............................................................. 82
4.2 Result of Heteroscedasticity Test ......................................................... 84
xiii
LIST OF APPENDIX
NO INFORMATION PAGE
Appendix 1 Research of Questionnaire ........................................................... 106
Appendix 2 The Result of Questionnaire ........................................................ 113
Appendix 3 Result of Validity and Reliability Test SPSS 20 ........................... 127
Appendix 4 Result of Multiple Regressions Test ............................................. 132
1
CHAPTER I
INTRODUCTION
A. Background
National development in a country in fact organized by the people,
together with governments that cooperate with each other to be able to realize
successful national development that creates a fair and prosperous society
based on Pancasila. The role of government becomes very important and has
strategic position because it is impossible to drive the governance program
and national development without the financial support mainly from the
domestic revenues from tax revenue sector.
Indonesia is a country that is actively doing development. This requires
an appropriate strategy in order the achieved equitable economic development
can be enjoyed by all segment of society. In implementing the national
development, the government needs a lot of amount of funds. These funds
can be obtained from inside or outside of the country. Funds from inside may
be obtained from export activities, tax revenues, and non-tax revenues.
Whereas the funds from outside can be obtained from foreign loans and
grants.
Tax is a source of non-oil and gas revenues that is important to finance
government expenditure, either routine expenditure or construction
expenditure. Taxes as the biggest source of income are inseparable part of the
development of Indonesia. One of them is a source of financing for the state
1
2
budget (APBN). State budget created by the Government itself consists of
three main sources of revenue, namely: 1) tax revenues, 2) oil and gas
revenues, and 3) non-tax revenue. From year to year, we can see that the tax
revenue continue to rise and give a large participation for state income. Tax
revenue is always said to be reliable in financing national development. The
role of tax revenue in the state budget in the activity of national development
is very important and very strategic, a big size of such taxes may need to be
embedded within each person in complying payment of taxes in order, it can
be a pride for having contribution to national development. The contribution
of tax revenue to the state can be seen in table 1.1 below:
Table 1.1
The Realization Revenues of the Country
(Billion rupiah) 2007-2012
Note : Differences in the single digits behind due to rounding
The Source of the Revenue 20071) 20081) 20091) 20101) 20112) 20123)
Tax Revenue 490,988 658,701 619,922 723,307 878,685 1,019,333
Domestic Tax 470,052 622,359 601,252 694,392 831,745 976,900
Income tax 238,431 327,498 317,615 357,045 431,977 512,835
Value added tax 154,527 209,647 193,067 230,605 298,441 350,343
Land and building tax 23,724 25,354 24,270 28,581 29,058 35,647
Duties on land and building
transfer
5,953 5,573 6,465 8,026 - -
Excise 44,679 51,252 56,719 66,166 68,075 72,443
Other Tax 2,738 3,035 3,116 3,969 4,194 5,632
Taxes On International
Trade
20,936 36,342 18,670 28,915 46,940 42,433
Import Duties
16,699 22,764 18,105 20,017 21,501 23,534
Export Duties 4,237 13,578 565 8,898 25,439 18,899
Non-Tax Revenue 215,120 320,604 227,174 268,942 286,568 272,720
Natural Resources 132,893 224,463 138,959 168,825 191,976 172,871
Profit transfer from SOE's 23,223 29,088 26,050 30,097 28,836 25,590
Other non-tax revenue 56,873 63,319 53,796 59,429 50,340 54,398
Revenue Agency Public
Service (BLU)
2,131 3,734 8,369 10,591 15,416 17,861
Amount 706,108 979,305 847,096 992,249 1,165,253 1,292,053
Percentage of tax revenues
compared to Total
69,53% 67,26% 73,18% 72,90% 75,41% 78,89%
3
1) Central Government financial reports (LKPP)
2) State budget income and Expenditure– changes (APBN-P)
3) Plan State Budget income and Expenditure (RAPBN)
Source : Central Bureau of Statistics and the Data processed
From table 1.1 above it can be seen that most of the state's revenues
derived from tax revenue, year to year tax revenues are increase.
To strengthen the implementation of taxation in Indonesia, then as the
basis is the Constitution of 1945 article 23 A which states that tax and other
charges which are forced for the purposes of the state are governed by law.
The provisions of legislation regulating taxation currently include:
1. Act No. 28/2007 about the third change of the General Provisions and
Taxation Procedures Law.
2. Act No. 36/2008 about the fourth change of Act No. 7/1983 on Income
Tax Law.
3. Act No. 18 of 2000 about Value Added Tax termed Goods and Services
and Sales Tax on Luxury Goods.
4. Act No. 12 of 2000 about Land and Building Tax.
5. Act No. 1 of 1985 about the Stamp Duty.
6. Act No. 17 of 1997 about Tax Dispute Settlement Agency.
7. Act No. 38 of 2000 about regional taxes and regional retribution.
8. Act No. 19 of 2000 about Tax Billing with force
9. Act No. 20 of 2000 about Duties on land and building transfer (BPHTB)
10. Act No. 20/1997 about Non-Tax Revenues (PNBP).
11. Law No. 17/1975 about Stamp Duty.
4
The problem that arises is the dilemma when it is viewed from one
side of the Country that wants the tax withheld as optimal as possible and
achieve target so that the state can do the development. But, on the other
hand, the taxpayer are not entirely fulfill their responsibility thus the state
income is decreasing, these conditions cannot be denied that there are still
people who think that there is no benefit for paying taxes because there is no
direct benefits obtained from the government.
To increasing the compliance of people on tax, in order the state
revenue will also increase, the Directorate General of Taxes (DJP) make
efforts, such as providing a better quality of service and issuing a policy that
can increase taxpayer compliance. It aims to implement good governance and
excellent service to the society. Besides, issuing the new policies, the tax
authorities must also provide a quality service, then by itself, it will develop a
sense of trust in the tax authorities so that it will build in the taxpayer
compliance. Tax authorities should perform their functions to perform
services fairly, the tax authorities must also be friendly, not arrogant, and
need to put the taxpayer himself equally in the context of business partners
and which are no less important is the assurance that paid taxes come to the
State Treasury, so that the society will be encouraged comply the obligations
of the taxation. Tarjo and Sawarjono (2005) in Mega (2008: 5).
One of the policies issued by the Directorate General of Taxes in the
implementation of good governance is the application of the tax
administration system. Since the beginning of the year 2000, the
5
modernization of the system administration of taxation have been applied in
Directorate General of Taxes (DJP). According to Chaizi Nasucha, reform of
the tax administration is a refinement or improvement of the performance of
the administration, either by individual, group or institutional in order to be
more efficient, economical, and fast. Bird and Jantscher (1992), as quoted by
Chaizi Nasucha, argued that in order for the reform of the tax administration
can be successful, it needs to: (1) a simplified tax structure for ease,
administration, and compliance, (2) a suitable reform strategy should be
developed, (3) a strong political commitment to the improvement of the
administration of taxation.
According to Gunadi (2010), the tax administration is prosecuted to be
dynamic in an effort to increase the application of an effective taxation
policy. Feasibility criteria of administration demand that the new tax system
can minimize administrative costs and the cost of compliance and make tax
administration as part of its tax policy. The concept of modernization of tax
administration basically is a change in the tax administration system that can
change the mindset and behavior of the apparatus as well as the value of the
organization so that it can make Directorate General of Taxes becomes a
professional institution with a good image in the community. One of the
purposes of the implementation of modern administrative system of taxation
is to improve the performance of the tax authorities and to improve
compliance of taxpayer.
6
Tax compliance can be defined as a situation where taxpayer comply
with tax obligations and implement all their taxation rights. There are two
kinds of compliance, namely formal compliance and materials compliance.
Formal compliance is a situation where taxpayer comply with tax obligation
formally in accordance with the provisions of tax laws. While the materials
compliance are a situation where Taxpayer substantively meet all provisions
of the material including formal compliance (Lasnofa and Fauzan, 2010).
In research done by Sofyan (2005) about the influence of modern tax
administration system implementation on taxpayer compliance in KPP of
Directore General of Taxes. The result stated that organizational structure can
increase taxpayer compliance significantly. This result had supported
researches conducted by Abdul Rahman (2009) and Sri Rahayu (2009) and
Lasnofa (2010) which stated that organization structure can increase taxpayer
compliance significantly. With the modernization of organizational structure,
it can increase taxpayer compliance on tax duty.
The result of researches of Sofyan (2005), Abdul Rahman (2009), and
Rapina (2011) stated that organization procedure can increase taxpayer
compliance significantly. With the modernization, organizational procedure,
such as simplification of administration procedure, improvement of timing
standard, quality of services, and tax checking, there is one door services
thorough account representative, and with the support from modern
information technology in giving servicing, monitoring, checking and tax
7
claiming, and modernization of other organizational procedure that can
increase the taxpayer compliance on doing tax duty.
The result of researches of Sofyan (2005), Abdul Rahman (2009), and
Rapina (2011) on the research stated that organizational strategy significantly
influence on taxpayer compliance. With good and proper organizational
strategy, it can increase the awareness of taxpayer on fulfilling their tax duty.
It can be done by doing the campaign of tax care and awareness,
simplification of tax administration, intensification of tax revenue, etc.
(Abdul Rahman: 224)
The result of Rapina’s (2011) research found that no influence of
organization culture on taxpayer compliance. However, the result of research
conducted by Sofyan (2005) proved that organizational culture significantly
influence on taxpayer duty. In line with that research, Abdul Rahman (2009)
and Lasnofa (2010) roved that organization culture significantly influence on
taxpayer compliance
Based on explanation above, then this research intended to prove
whether the application of the policy system of modern taxation
administration which includes four dimensions of the reform of the
administration that are organizational structure, organizational procedures,
organizational strategy and organizational culture influence on taxpayer
compliance or not. So the research title is, “The Influence of Modernization
of Tax Administration System to Taxpayer Compliance”.
8
B. Problem Definition
The issues that will be discussed in this research are as follows:
1. Is the organizational structure significantly influence to taxpayer
compliance?
2. Is the organizational procedures significantly influence to taxpayer
compliance?
3. Is the organizational strategy significantly influence to taxpayer
compliance?
4. Is the organizational culture significant influence to taxpayer compliance?
C. Purposes and Benefits
1. Purposes
In accordance with the problem definition, this research aims to find out:
a. To observe the influence of organizational structure to taxpayer
compliance.
b. To observe of the influence of organizational procedures to taxpayer
compliance.
c. To observe of the influence of the Organization's strategy to taxpayer
compliance.
d. To observe the influence of organizational culture to taxpayer
compliance.
9
2. Benefits
a. The Author
This research is expected to be the form of implementation of
knowledge acquired in university which consists of theories and the
fact in real, so the obtained theory can be used to add knowledge for
the researcher relates to the influence of the implementation of the
system of modern taxation administration on taxpayer compliance on
tax services office pratama Senen, Jakarta.
b. Academic
To contribute additional information as additional scientific reference
regarding the influence of modernization administration system of
taxation to taxpayer compliance in the tax services office pratama
Senen, Jakarta and may be additional material for next researchers.
c. The Society
To give information that the construction of the new policy is very
important to improve taxpayer compliance that result in increased of
State tax revenue, and as the image of the influence of modernization
administration system of taxation to taxpayer compliance in the tax
services office pratama Senen, Jakarta.
d. Directorate General of Taxes
As input for improvement of system with new better policies and
improve the performance/service to taxpayer.
10
CHAPTER II
LITERATURE REVIEW
A. Taxation
1. Definition of Taxation
According to the law No. 28 of 2007, "tax is the contribution of
personal taxpayer or corporation which is forced under the law and not get
rewarded directly used for State purposes for people's prosperity".
Other than KUP definition, many experts give the limitation or an
opinion regarding the meaning of taxation, but essentially has the same
goal and purpose. Below, there are several definition of taxation according
to some experts:
a. The definition of taxes raised by S.I. Djajadiningrat in Rapina, Jerry
and Yenni (2011: 5)
"Tax as an obligation handed over some of his wealth to the State
Treasury which is caused by condition, occurrence, and deed that gives
certain position, but not as a punishment, according to the regulations
set out by the Government and can be enforced, but there is no
reciprocal service from the country directly, to preserve the public
welfare."
b. Definition of taxes raised by n. j. Feldman in Rapina, Jerry and Yenni
(2011: 5)
"Tax is imposed unilateral merit by and payable to the ruler (according
to the norms established in General), without any contra-achievement,
and used only to cover the expenses of public-expenditure."
c. Definition of taxes raised by Rochmat Soemitro in Siti Resmi (2009:
1)
10
11
"Tax is a people's contribution/dues to the State Treasury under the
legislation which can be enforced with no reciprocal services (contra-
achievement) that can be shown directly, and used to pay for public
expenditure."
d. Definition of the taxes raised by Mardiasmo in his book (2009:1)
"Tax is a people's dues to the State Treasury under law (which may be
forced) and do not get the reciprocal services (contra-achievement) that
can be shown directly and used to pay for public expenditure."
From some definition of taxes raised by the experts, it can be
concluded that the definition of tax are:
a. Can be withheld under tax laws as well as implementation, based on
rules, can be forced.
This is in line with the third amendment of 1945’s Constitution article
23A which stated "taxes and other charges that are forcing for the
State’s purposes is set in the constitution". So it guarantees the legal
certainty, both for tax officer as tax collectors or taxpayer. The tax can
be forced if taxpayer do not comply tax duty and can be penalized
according to the regulations.
b. Taxes are withheld by the central government and local government.
Tax is one of the sources of revenue of the State, so if the tax levy is
separated between the central government and the local government,
then local government will get an equal chance to advance and expand
its region.
c. Taxes are used for government expenditures, when there is a surplus
can be used to finance Public Investment.
With public investment so State asset will be growing.
12
d. In the payment of taxes, it could not be shown any individual contra-
achievement by the Government.
For example, people who keep paying taxes of vehicles will go
through the same quality path as people who do not pay tax on
vehicles.
2. Function of Taxation
Expressed by Ilyas (2007: 10-11) in Rapina, Jerry and Yenni
(2011:5) there were four tax functions, namely:
a. Budgeting Function is a function that is located in the public sector,
namely a function for collecting tax money as much as possible in
accordance with the laws in effect at the time will be used to finance the
expenses of the State, and when there is a surplus, it will be used as
government saving for government investment.
b. Regulatory Function which is a function that the taxes will be used as a
tool to achieve certain objectives that is outside of financial aspect.
c. Democracy Function is a function which is one of embodiment or
manifestation of the gotong-royong system, including the activities of
the government and the construction for the benefit of mankind. This
function is often associated with a person's right to obtain the services
from government when he has performed its duty to pay taxes, if the
government does not give good service, taxpayer can complain it.
d. Distribution Function is a function that a greater emphasis on elements
of equity and justice in society.
13
Some understanding of the tax function expressed above it can be
concluded that the definition of tax functions are:
a. As a source of state revenue, taxation is to finance the state expenditure.
Taxes are used for routine expenditure such as personnel expenditures,
material expenditure, maintenance, etc.
b. With the regulatory function, taxes can be used as a tool to achieve a
goal. For example, in order to attract capital investment, either domestic
or abroad, it is given the wide range of on-site tax relief. In order to
protect domestic production, the government set high import duties for
foreign products.
c. Taxes that have been withheld by the state will be used to finance all of
the public interest, as well as to finance the construction so that it can
create jobs, which in turn, will be able to increase the people's income.
3. The Principle and Basic of Tax Levy
To achieve the purpose of the tax levy in the alternative levy, based
on the principles of tax levy, so that there is harmony between the tax
collector with the purpose and basis.
Adam Smith in his book, “ An Inquiry Into The Nature And Causes
Of The Wealth Of nation ", quoted by Santoso Brotodiharjo in his book
"Pengantar Ilmu Hukum Pajak (2003: 27), there are four basic principles of
the tax levy, namely:
a. Equality
The principle of the balance of the abilities or the principle of fairness.
14
b. Certain
The principle of legal certainty.
c. Convenience of Payment
The basis of the on time tax levy or the principle of pleasure.
d. Efficiency
The tax should be done economically, do not collect taxes over income
taxes.
A basic understanding of some of the tax basis expressed above it can
be concluded that the fundamental basis of the poll tax is:
a) Tax Collection performed by the State should be in accordance with
ability and income of taxpayer. The State should not act indiscriminately
against taxpayer.
b) All tax levies should be based on the tax legislation, so, for those who
violate the law will be subject to sanctions.
c) The tax must be withheld at the right time for taxpayer, for example at a
time when the taxpayer receives salary or when the taxpayer receives a
bonus.
d) Costs of tax levy must be done efficiently, do not get tax levy costs
going higher than the results of the tax levy.
4. System of Tax Levy
System of tax levy can be distinguished into three parts (quoted in
the book of Siti Resmi, 2009: 11-12), i.e.:
15
a. Official Assessment System
The levy system which gives is the authority for the tax apparatus
to determine personally the tax amount owed each year in accordance
with the regulations.
In this system, initiatives and activities to calculate and collect
taxes entirely in the hands of the tax apparatus. Thus, successful or
unsuccessful of the tax levy depends on tax apparatus.
b. Self-Assessment System
The tax levy system is the system that gives authority to the taxpayer
in determining the amount of tax owed on its own each year in
accordance with the regulations. In this system, initiatives and activities
to calculate and collect taxes entirely in the hands of taxpayer. The
taxpayer is deemed to be able to calculate the taxes, is able to understand
the current tax law, and has a high honesty and to realize the importance
of paying taxes. Therefore, the Taxpayer is given the trust to:
1) Calculate the own tax payable
2) Capable to calculate the tax payable
3) Pay for itself the amount of tax owed
4) Reported by themselves amount of tax owed, and
5) Accountable for tax owed.
Thus, successful or unsuccessful of implementation of the tax levy
depends on the taxpayer himself.
16
c. Withholding System
`The system of tax levy that give the authority to the elected third
party to determine the amount of tax owed by the taxpayer in accordance
with the regulations. The appointment of third parties is carried out
according to regulations, the decree of the President, and other
regulations to cut and collect taxes, deposit, and accountable through
available facility of taxation.
In this system, the successful implementation of the poll tax
depends on the elected third party.
5. Terms of the Tax Levy
In order the tax levy will not cause obstacles or problem, then the tax
levy must meet the following requirements (Mardiasmo, 2006: 2-3) in
Rapina, Jerry and Yenni (2011: 6):
a. Tax levy should be Fair (Principle of Fairness). According to the
purpose of the law, is achieving justice, legislation and implementation
of the tax levy should be fair.
b. Tax levy should be based on Legislation in Indonesia (Principle of
Jurisdiction)
c. Tax levy should not disturb the economy (Principle of Economic)
d. Tax levy must be efficient (Principle of Finance)
e. Tax levy system should be simple
From the requirements above, it can be concluded that the
requirements of tax levy are:
17
1) Fair, according to law, means levying tax must be imposed
generally and equally, and adjusted to the capability of taxpayer.
While fair according to the execution means giving the right of
taxpayer to file objection, postponement of payment and to file
appeal to The Consultative Board for Taxes. For example, by
setting their right and the obligation of taxpayer.
2) According to article 23 of 1945 Constitution stating: “tax and
charge for the purpose of the state is set in legislation”, so that the
taxpayer can have legal guarantees to be not behaved in general.
3) Tax levy must be done properly in order it will not disturb the
economic condition, either production activity, trading, or services.
Tax levy must not harm the public interest and hamper the activity
of taxpayer, especially low and middle class.
4) Cost expensed for tax levy, must be recorded. It may not the tax
received is lower than the cost of tax levy. Therefore, tax levy
system should be simple and easy to apply. So that, taxpayer will
not mind, either in calculation the tax or time.
5) How the tax levied is will determine the success of tax levy.
Simple system will ease taxpayer to calculate tax payable, so that it
will give positive impact to taxpayer to increase the awareness of
tax compliance. In the opposite, if the system of tax levy is
complicated, people will be reluctant to pay tax.
18
B. Taxpayer
1. Definition of Taxpayer
In Act No. 28 of 2007, the definition of taxpayer is changed into:
"The taxpayer is a person or entity, including personal tax payers, tax
cutter and tax collector, who has the right and obligation of taxation in
accordance with the provisions of the regulations."
While based on the income tax, the Taxpayer is the person or entity
that meets the definition as the subject of the tax and receive or earn
revenue which is the object of taxation. In other words, those two elements
must be met to become tax payers and tax objects.
2. Subject of Taxpayer
The subject of taxpayer consist of three types, namely personal, the
legacy has not been Split, and Permanent Establishment. The subject of
Taxation is also distinguished into domestic and international tax. The
domestic subject of taxation become taxpayer if they has earned revenue
while international subject of taxation become a taxpayer if they earn
revenue from Indonesia or obtained through a fixed business form in
Indonesia. So the taxpayer is a private person or entity that has met the
subjective and objective obligations.
3. Right and Obligation of Taxpayer
a. Rights of Taxpayer
The rights of taxpayer by law No. 28 of 2007 are as follows:
1) Report some Tax Period in a notification period letter (SPT Masa).
19
2) Submit statement of objections and appeals to taxpayer with
certain criteria.
3) Extend the term of submission of Annual Income Tax Notice for
due date of two months by delivering a notice in writing or by
other ways to the Director General of taxes (DJP).
4) Corrects the notice that has been delivered by passing a written
statement, in the condition the Director General of Taxes (DJP) has
not been doing the examination.
5) Apply for a refund of overpaid taxes
6) File an objection to the Directorate General of tax on a Tax
Underpayment Assessment Letter, Additional Tax Underpayment
Assessment Letter, Nil Tax Assessment Overpayment Assessment
Letter, and cutting or tax collection by third parties based on the
provisions of the legislation.
7) Apply for an appeal to the tax court on the decision letter of
objection.
8) Appoint a person with special power of attorney to execute the
rights and meet the obligations in accordance with the provisions
of the regulations.
9) Obtain a reduction in or elimination of administrative sanction in
the form of interest on the late payment of taxes cash deficiency in
terms of taxpayer conveyed the correction of the notice of the
annual income tax before the tax year 2007, resulting in a tax that
20
should be paid become bigger and carried out within a period of
one year after the enactment of law No. 28 of 2007.
b. Obligation of Taxpayer
The obligation of taxation as a state obligation, should be put in
terms of the interests of the state. Interest of the state is closely related
to the purpose and function of the obligation to pay taxes and other
provisions supporting the tax payment order.
Table 2.1
The Obligation of Taxpayer
No Analysis Explanation
1 Taxpayer Register to obtain a Taxpayer Identification
Number (NPWP).
2 Taxpayer Calculate, deposit and report tax payable,
including obligation of collectors and tax cutter
3 Annual
Notification
Fill out an notification letter(SPT) clearly,
completely and signed.
4 Bookkeeping Organize the bookkeeping or records
Saving accounts for 5 years
5 Debt Payer Bore range due to the payment of VAT or tax
debt, meaning we responsible to pay debt
payable even though it behalf of our company
6 etc.
Source: Mardiasmo (2009:54)
C. Modernization System of Taxation Administration
1. Definition of Administration
According to the Dictionary of Indonesian (2005): "The
Administration is 1) efforts and activities include goal setting as well as
the determination of ways of organizing the construction of the
organization; 2) efforts and activities related to implementation of policies
21
to achieve the objectives; 3) activities related to organizing the
government; 4) office and administrative activities."
According to Trecker’s opinion (Rapina: 2011), administration is a
process which is dynamic and sustainable, which is driven in order to
achieve the goal by utilizing people and material through coordination and
cooperation.
According to Liang Gie, administration means as a chain of
activity done by a group of people in a cooperation to achieve an
objective.
Another meaning of administration is all of activities having same
substance, which is the existence of certain activity and people doing
cooperation to achieve previous decided objectives.
From several meaning above, it can be concluded that the meaning
of administration is all of chain of activities done by two or more people to
achieve an objective by using certain facility and being able to achieve
decided targets.
2. Administration of Taxation
According to Sophar Lumbantoruan (1997: 582) in Sri Rahayu and
Ita (2009: 121), administration of taxation is all ways or procedures of the
imposition and collection of taxes about role of taxation administration.
While according to Pandiangan (2008) in Sri Rahayu and Ita
(2009: 121), stated that the administration of taxation is attempted to
realize the rules of taxation, and the state revenue as mandated in APBN.
22
According to Gunadi (2009),"Administration of taxation is ordered
to be dynamic in an effort to increase the effective implementation of
taxation policy. Feasibility criteria of administration demands the new tax
system to minimize administrative costs and compliance as well as make
administration of taxation as part of the tax policy.” The two main tasks of
reformation of taxation according to the Chaizi Nasucha is to achieve high
effectiveness, that the ability to achieve a high level of compliance and
efficiency with the ability to make the lowest administrative cost per unit
tax receipt. The effectiveness and efficiency sometimes create a
contradiction so that it is necessary the coordination, special measurement
to increase the effectiveness and efficiency of taxation administration. In
improving the effectiveness, it is used measurement: (1) voluntary tax
compliance, (2) the principles of self-assessment, (3) provide information
to the taxpayer, (4) speed in finding the problems associated with the
notification letter(SPT) and payment, (5) improvement in supervision and
control, (6) the appropriate sanctions. In improving the efficiency of tax
administration, in particular, can be stimulated by: (1) provision of special
units for large companies; (2) an increase in taxation for small taxpayer,
(3) the use of banking services for tax levy, etc.
3. Reform of the Taxation Rules
One of the first reform of taxation part one is the reform in the field
of taxation law. The result is the validation of Law No. 28 of 2007 about
the General Provisions and Taxation Procedures Law and Law No. 36 of
23
2008 about taxable income (PPh) by the House of Representatives and the
President which brought change in taxation in Indonesia. The main points
of change in the tax law is still sticking on taxation principles universally
embraced, namely justice, convenience/efficiency of the administration, as
well as increase and optimization of the state revenue while maintaining
self-assessment system. This amendment is one of the major steps
undertaken to support the tax reform that is going on, so the Directorate
General of Taxes, so it is expected, in the medium term or long term, can
increase State revenue with the increase of voluntary compliance. There
are 18 main points of change about General Provisions and Taxation
Procedures Law, such as:
1) Provision regarding the taking, filling, signing and filing the
notification letter (SPT) can be done by electronic media.
2) The deadline for the submission of notification letter (SPT) of income
revenue tax which was previously at least for three months is turned
into at least four months after the end of the tax year.
3) Administrative sanctions fines for taxpayer with their own accord
revealed their injustice act after the examination but haven't done a
follow up investigation, handed down from 200% to 150%.
4) Overdue determination of tax and overdue levy is shortened from ten
years to five years since the end of the tax period, or a tax year.
5) In order to encourage the taxpayer to reveal the unreported income in
notification letter (SPT) of taxable income before 2007, taxpayer are
24
given the opportunity to file the correction by being given the
reduction or elimination of sanctions of administration, as long as the
correction is performed on the first year of the enactment of this Law.
6) Due date till one year after the enactment of this Law, personal
taxpayer voluntarily register to obtain a tax identification number are
given the removal of sanctions on tax administration, unless there are
data or information state that notification letter (SPT) of taxpayer is
incorrect or overpaid.
One form of tax reform in Indonesia is by being legalized of Law
No. 36 of 2008 which was the fourth amendment of Law No. 7 of 1983
about income tax through a long process and involves a stake holder
including entrepreneurs that reflects justice and equality of position
between tax officer and Taxpayer. Decline in tariff, the emphasis of the
cost of compliance, law enforcement more firmly to the wayward
taxpayer, equality between tax officer and taxpayer are points in the tax
reform law of income tax. Law No. 36 of 2008 was enacted in September
23, 2008 and publicly implemented in January 1, 2009.
Besides that, the change in tax reform 2008 which is involved in
law No. 36 of 2008 about Fourth Amendment Law No. 7 of 1983 about
income tax which is by imposing different tariff on individual taxpayer
and corporate taxpayer. Expectedly with the new tax rate, then the
corporate taxpayer will be benefited thereby revenues from taxpayer can
be higher.
25
4. The History of Taxation Administration System
Since 1983, the Directorate General of Taxes has initiated to do
reforms in the field of the administration of taxation to increase confidence
of taxpayer by giving qualified services. It is characterized by a reform in
the field of legislation by applying the self-assessment system and changes
to the organizational structure that prioritizes service aspects to taxpayer,
started with the changes of tax inspection Office to tax services office. To
provide service and better supervision, Directorate General of Taxes needs
adequate information technologies support. In line with the development
of information technology and organization of Directorate General Taxes,
information system of taxation, which is used since 1994, already
inadequate to serve and supervise the taxpayer as a whole. Therefore, in
the establishment of regional offices and tax service office for big taxpayer
in 2002, the Taxation Information System is developed into an integrated
tax administration system which has base on organization structure based
on functions. In addition, there are still weaknesses in the reporting system
of taxpayer that is manual reporting requires tax officer to perform
repeated recording which is error-prone and requires no small amount of
resources. Through the development of information technology,
Directorate General of Taxes to develop several programs aimed to
improve services to taxpayer in the form of e-SPT and e-Filing. In the
system of taxation payment is also found some problems, such as
counterfeiting of tax payment slip. To prevent this problem, Directorate
26
General of Taxes develops electronic payment system that is known as
monitoring of tax payments report. Reform in the field of taxation
administration is continuing and in 2001, Directorate General of Taxes
propose reform program that can increase the trust of taxpayer to taxation
system which is finally aimed to increase taxpayer compliance.
Modernizing itself covers 3 things, namely the reform of policy,
administration and supervision:
a. Policy reform through amendments of the taxation law that is Law No.
28 of 2007 about the General Provisions and Taxation Procedures
Law, Law No. 36 year 2008 about income tax, Value Added Tax Law
and Indirect Taxes.
b. Administration Reform relates to organization, information technology
and human resources. In the field of organization, it has made changes
to the organizational structure based on each kind of services to be
organization with structure based on functions by combining three
offices (KPP, KPPBB and Karikpa) become the KPP Pratama. Besides
KPP Pratama, there are KPP Madya in every regional office and 2 big
Taxpayer KPP exists only in Jakarta. In addition there are special
officials called account representative which oversees and serve
taxpayer.
c. Information technology reforms. The concept is full automation, ons a
paperless internal administration, efficiency, customer oriented and
built-in control functions. It aims to reduce direct contact with
27
taxpayer so that it ease the taxpayer to fullfill their tax obligation
economically, efficiently, effectively, and accurately by the existence
of built-in control system. The reform of the supervision is done
through:
1) Code of Conduct Commission. The code of conduct expressly
includes the obligation and the prohibition for employees,
including the application of strict sanctions. In addition, it is
formed two Sub Directorate that handle internal oversight to the
implementation of the code of ethics.
2) National Data Bank. The plan serves as the center of archives
containing data storage of taxpayer all over Indonesia.
3) Complain channel as a way to ease taxpayer in conveying
problems and complaint.
5. Reform of the Taxation Administration System
Tax reform is a fundamental change in all aspects of taxation. Tax
reform which become the priority regarding to the modernization of the
tax administration of the medium-term (three to six years) with the
purpose of achievement for, the high level of voluntary compliance,
confidence in the tax administration, and high productivity of tax officer,
Anggito Abimayu (2003) in Rapina, Jerry and Yenni (2011: 8).
The other purposes of the reform of the administration is to
improve administration and anticipate improvements to achieve better
results. The motivation of doing tax reform to finance state expenditure.
28
The definition of administrative reform is extensive due to the wide range
of activities involved in it.
Since 2002, Directorate General of Taxes (DJP) has launched the
change program or the reform of the administration of taxation which is
briefly referred to the modernization. The soul of the program is the
implementation of good governance, namely the application of the tax
administration system that is transparent and accountable, by using the
technology information system which is reliable and up-to-date.
According to Liberti Pandiangan (2008: 64) modernization of
carried out taxation is part of a grand design of comprehensive tax reform.
As being targeted since 2002, that tax reform in a comprehensive manner
is made into three main areas which is directly touch the pillar of taxation,
namely:
1) Administration field, which is through the modernization of tax
administration
Through the modernization of the taxation administration, it is
expected to create the pillars of good and strong national taxation
management as a good and sustainable fundamental of state revenue.
In this case, the management of taxation is basically not avoid to the
views, opinions, or critics from various external parties. The
Directorate General of Taxes try to be transparent and make it as input
in setting up and building a good and modern taxation management
system.
29
2) Regulation field, by making amendments to the Taxation Law
From taxation law aspects, it keeps try to create and develop
juridical formality and material of taxation. It can be done by making
adjustment and regulation regarding to the current developments in life
of society, state, or economic activity. The reason is a rule, basically,
should be able to follow and being followed by the life of society,
state, and stakeholders. If not, then the regulation could be a barrier
even contradictory, so that the achievement of the targets can be
incompatible with what is expected.
3) Supervision field, creating bank of data of the national taxation
In the field of supervision, it is built a national data bank of
taxation as an effort to revitalize the implementation of self-assessment
system with the official assessment in the calculation and
determination of the magnitude of the tax payable, as provided for in
the taxation law. In addition, the construction of data bank of national
taxation is also aimed to undertake extensification and intensification
activities of taxation. Through the activities of extensification, based
on data and information that it is ordered for people who has been
qualified to register as a Taxpayer to obtain a Tax Identification
Number. For personal subject, the limit is for those who have obtained
the above nontaxable income either already married or not married.
After the society know this appeal, and apparently people have not
enrolled themselves as Taxpayer correlating with self-assessment
30
system, to make it balance, so it publish officially Tax Identification
Number (official assessment). Through extensification, the expansion
of the tax base in which there is the increase the number of taxpayer,
especially personal taxpayer. Under such conditions, it does
intensification activities to realize aspect of justice. Along with that,
the intensification of activities carried out various efforts of activity.
One of those through the optimization of the taxation data utilization
model (OPDP).
According to the Summer, Linn and Archarya quoted by
Marcus (2005: 15), the reason to commit tax reform are:
1) As part of the structural adjustment, tax reform is used to reduce
the distortion of economic stimulation and the occurrence of the
deficiency and inequity in the allocation of resources.
2) As part of efforts to stabilize the economy, tax reform, together
with state expenditure cutting, at the same time to generate revenue
in a rational without distortion, fair and sustainable.
According to the Bird and Jantscher quoted by Marcus Gale
(2005: 15), tax policy changes without being supported by the tax
changes is not meaningful. Changes in the field of taxation must be
in line with its administrative capacity, because the administration
of taxation is a policy in the field of taxation which has inseparable
relationship.
31
Table 2.2
Differences between the Old system and the New System
OLD SYSTEM NEW SYSTEM
Tax office organization
structure is formed by type of
tax, there is no clear separation
of functions because it is
implemented in one section
according to type of tax
Organization of modern tax service
office is formed by a function which
leads to improved services to the
public / taxpayer of all types of
taxes.
Monitoring and services
function have not been effective
due to lack of specialized staff
to perform these functions.
The existence of supporting
specialized staff or selected AR
service, and work professionally as
services and supervision to the
taxpayer.
Inspection management because
it is in two units of the tax
inspection so that coordination
is not good.
Inspection management is more
efficient and effective because it is
in one unit of the human resources
unit specialized in certain sectors so
that coordination function is better.
Taxpayer do their taxation
obligation in the form of
payment and manual reporting
by using the hard copy so that it
is less practical
Utilization in development and
advances information technology.
The facilities include: website, call
center, complaint center, e-filing, e-
SPT, online payment.
Process of Execution of the
work for the service of process,
supervision, and inspection of
the less efficient and far too
bureaucratic, so that the relative
high cost of compliance.
The process of implementation of
the work less efficient and reduce
bureaucracy so that cost of
compliance is relatively low. With
existence of AR, the handling of
various aspects of taxation will be
monitored more quickly.
Source: Iklima Pila Sopia (2008)
D. Dimension of Application of Modernization of Taxation Administration
System
The application of modern taxation administration system through
programs and activities in the framework of the reform of the middle-term tax
32
administration is explained in the dimensions of Modern Taxation
Administration System as follow:
1. The Organizational Structure
Organizational structure is the element that relates to the role of the
patterns that have been determined and the relationships between roles,
allocation of activities to subunits-separate, the distribution of authority
between administrative positions, and formal communication network.
(Abdul Rahman:2010:213).
a. Establishment of the Organization by Function
As a manifestation of revamping in the function of services,
supervision and inspection, organizational structure which is based on
the decision of the Minister of Finance No. 443/KMK. 01/2001 is
drawn up according to the type of tax, where income tax and others
(VAT or other indirect taxes) served in tax office, while the Land and
building Tax and the Fees for Acquisition of Rights to Lands and
Buildings (BPHTB) served by a of Land and Building Tax Services
Office.
By implementing the modern taxation administration system,
organizational structure is designed with paradigm based on clear
separation of functions between regional offices and tax offices, where
tax offices are responsible to carry out the functions of the services,
supervision, billing and inspection, while the regional offices are
33
responsible to carry out the function of supervision of tax offices
operational activities, objection and appeal, and investigation.
b. Specification of Duty and Responsibility
In the organizational structure, there is specification of duty and
responsibility, such as:
1) Account Representative. The appointment of an Accounts
Representative is special to serve and oversee fulfillment of
taxation obligations of taxpayer directly. With the distribution of
tasks adjusted to the business group of taxpayer, Account
Representative is responsible for providing answers to any
questions asked by taxpayer effectively and professionally,
especially on taxpayer's Account for all types of taxes, the
progress of the inspection process and restitution, interpretation
and the affirmation of a rule, the changes of data of the taxpayer’
identity, the action of tax billing and examination, progress of
process on objection and appeals, changes of regulation relating to
the taxation obligation of the taxpayer.
2) Examination of tax is only conducted by functional examiner with
the allocation of functional examiner is adjusted to the level of
examination risk and conducted technical training which supports
professionalism of examiner according to the of the business
group of taxpayer.
34
3) Specialty of other employees such as tax executor and information
technology programmer.
c. Completing and Perfecting the Taxation Information System
Implementation into an Integrated Taxation Administration System
Taxation Information system (SIP) is developed into an
Integrated Taxation Administration System (SAPT) controlled by the
case management in the process of monitoring systems of taxation
administration refers to the automation of the office include services,
sequencing supervision, supervision of executor and reporting
designed in accordance with the current legislation .
d. Routine monitoring through a Taxpayer's account
Transparency of services and fulfillment of taxation obligations
of Taxpayer are supported with the Taxpayer's Account that serves to
record automatically any changes that occur to the rights and
obligations, objections, balance transfer, notification letter, and other
tax documents so that it eases to oversight of taxation rights and
obligations for each of the taxpayer.
e. The Mechanism of supervision of services and examination
Setting standard performance and taxation services,
implementing a code of ethics for Civil Servants of tax officer and the
establishment of Code of Ethic Committee as well as cooperation with
National Ombudsmen Committee will complete the set of surveillance
for service and inspection.
35
2. The Organizational Procedures
Organization procedures relates to process of communications,
decision making, achievement selection, socialization and career.
Discussion and an understanding of organizational procedures are based
on the activity of the organization that is conducted regularly. (Abdul
Rahman:2010:213).
a. One Door Services of Account Representative
The appointment of the Account Representative which is
responsible specifically to serve and supervise the taxation
administration of some Taxpayer by developing the concept of one
door services so that it can reduce the critical interface between
Taxpayer with a tax officer who likely can lead to negative excesses.
Account Representative also handles exemption certificate, tax deposit
balance transfer, ruling and publishing legal product.
b. Simplification of administrative procedures and improvement of the
standards of time and quality of service and tax inspection
Activities performed include: (i) simplifying the notification
letter(SPT), (ii) accelerate the process of resolving the objections and
appeals of tax products, (iii) reinforcement of the Taxpayer, (iv)
review the criteria of levied taxpayer to reduce he request for
restitution, (v) reviewing the obligation of inspection upon each
Annual Tax Overpayment Letter (SPT LB) and speed up the restitution
36
of the Annual Tax Overpayment Letter (SPT LB) that is at low risk,
(vi) the centralization of value added tax (VAT).
c. Support of modern information technology in providing services,
supervision, inspection and collection of taxes, among other things:
Integrated Taxation System Administration (SAPT) with
integrated functions of administrative procedures and approaches that
have been arranged in case management and workflow system
supported e-system, especially e-payment, e-SPT, e-Registration, e-
Filing, e-Counseling, complaint center that helps speed, accuracy and
security of process data security administration taxation of mandatory
tax obligation fulfillment.
3. The Organizational Strategy
The organizational strategy is seen as a tactic, point of view, and
response that aim to take advantage in all conditions, factors,
opportunities, and resources, so that objectives of the organization can be
achieved successfully and happily. Strategy is developing from time to
time as the meaningful flow pattern of decision. (Abdul
Rahman:2010:213).
a. Conscious and Care Tax Campaign
Campaigns and socialization of taxation as part of good
governance framework through various parties, such as universities,
religious figures, and also through media, portal websites, as well as
37
the installation of billboards in strategic location and improve the
performance of extension as information services and public relation.
b. Simplification of Administration of Taxation
Information technology support accelerating the process of
services and investigation in which the database is developed in the
online network will probably allow the acceleration of information
access and also reporting services of Notification letter (SPT) and
payment of taxes can reduce online administrative cost and compliance
cost.
4. The Organizational Culture
Organizational culture is defined as a system of dissemination of
belief and values developed in the organization and steer the behavior of
its members. Organizational culture represents the common perception
held by members of the organization. (Abdul Rahman:2010:213).
Some of the activities of the modernization of organizational
culture, namely:
a. Clear and authoritative governance implementation program, Clean
and authoritative governance (good governance) is characterized by
the existence of a code of ethics of employees in Directorate General
of Taxes based on the decision of the Minister of Finance No.
384/KMK. 03/2002 of 27 August 2002, the existence of code of
conduct Directorate General of Taxes Committee based on the
decision of the Minister of Finance No. 226/KMK. 03/2002 of 14 May
38
2002, the existence of Taxation and Customs and Excise Division at
National Ombudsman Committee, any cooperation with the
Inspectorate-General of the Department of finance and internal
consolidation.
b. Apply the code of conduct to all employees in Directorate General of
Taxes, the establishment of a code of conduct Committee, increase the
effectiveness of supervision by the Inspectorate-General of the
Department of finance and cooperation with the National Ombudsman
Commission.
E. Taxpayer compliance
1. Definition of Compliance
Quoted from Desi Handayani, taxpayer compliance can be defined
as a situation where taxpayer fulfill their taxation obligations and obtain
their taxation rights.
According to Kiryanto in Supriyati (2012:7), taxpayer compliance
is defined as the behaviour of taxpayer who enter and report the required
information in time, fill out correctly the amount of taxes owed, and pay
taxes on time, in the absence of coercive action. Non compliance occurs
when one of the conditions of the definition are not met.
Quoted from Desi Handayani, there are two kinds of compliance,
namely formal compliance and material compliance. Formal compliance is
a situation where taxpayer comply with tax obligations in accordance with
39
a formal provision in the taxation laws. While the material compliance is a
situation where taxpayer substantively meets all material provisions of the
taxation. Material compliance may include formal compliance.
From several explanations that have described above, it can be
concluded that the taxpayer compliance is compliance fulfill all taxation
laws, such as taxpayer compliance in registering, compliance in reporting,
compliance in the calculation and payment of payable taxes as well as
taxpayer compliance in the payment of arrear of payable taxes.
2. The Factors That Affect Taxpayer compliance
According to Franzoni in Banu (2008) taxpayer compliance can be
seen from several perspectives and it is influenced by several factors: (1)
their tendency ons public institutions (in this case the Directorate General
of taxes); (2) a justice who is felt by taxpayer from the existing system;
and opportunity over the possibility of detected violation and punished in
accordance with the existing legislation.
Meanwhile, according to Eliyani in Lasnofa (2010) level of
compliance is affected by several factors, namely the condition of a
country's tax administration system, service on the taxpayer, tax law
enforcement, inspection of the taxes and tax rates. Awareness and
compliance to meet the obligation of taxation also depends on the
willingness of the taxpayer, to the extent that taxpayer will comply with
the provisions of the legislation.
40
3. Criteria of Taxpayer compliance
According to the Decree of Minister of Finance no.
544/KMK.04/2000, about taxpayer’s criteria that can be given the
preliminary tax overpayment as changed with the decree of Minister of
Finance no. 235/KMK.03/2003, that taxpayer’s criteria are as follow:
a. Timely in delivering notification letter for all kinds of tax in the last
two years
b. In the last year of lately periodic tax form delivery is not more than 3
periods of tax and not for each kinds of tax and not in a row
c. The lately periodic tax form is not delivered more than due date of the
next periodic tax form.
d. Does not have tax arrears for all kinds of tax, except already received
the permission for postponing the tax payment, not including for the
tax arrears related with the annual tax form released for the last two
year of tax period.
e. Has not been ever punished caused by doing criminal action in the area
of taxation over 10 years.
f. The audited financial statement done by public accounting firm or
Development and Financial Supervisory Board must have unqualified
opinion or unqualified with explanation as long as the explanation does
not influence the fiscal profit and loss. Audited report must be
composed widely, presenting reconciliation of commercial and fiscal
profit and loss.
41
If the financial statement is not audited by public accounting firm,
then the taxpayer should file written request at least 3 months before the
end of book period in order to be decided as compliant taxpayer added by
requirement of doing bookkeeping for the last 2 years and the taxpayer
have been done tax audit.
Compliant taxpayer is a taxpayer who comply, fulfill and do all the
taxation obligation according to the provision of taxation law and applied
regulation. The title of compliant taxpayer contains the meaning of
discipline and compliance that is not same with the taxpayer who has the
title as the big taxpayer. Because the big taxpayer does not necessarily
meet the criteria as compliant taxpayer although it give the big
contribution for the state if they still have arrears, delayed payment and
tax report.
F. Previous Research
The research is based on research conducted by Marcus Sofyan (2005)
titled “The influence of the implementation of modern taxation administration
system on taxpayer compliance in KPP in the area of Directorate General of
Taxes”. Abdul Rahman (2009) titled “Correlation Modernization
Administration System of Taxation with Taxpayer compliance”. Sri Rahayu
(2009) titled "The Influence of The Application of Taxation Adminsitration
System on Taxpayer compliance in Tax Service Office (KPP) Pratama
Bandung" X ".
42
Lasnofa and Fauzan (2010) with the title "Modernization of Modern
Taxation Administration Systems on The Levels of Taxable Enterprise
Compliance in Tax Service Office Pratama Padang". Rapina, Jerry and Yenni
(2011) with the title "The Influence Of The Application Of Modern Taxation
Administration System On Taxpayer compliance”. And Supriyati, with the
title “The Impact of Motivation and Knowledge of Taxation to Taxpayer
Compliance” Can be seen in table 2.4 below:
Table 2.3
Previous Research
No Researcher
(Year) Title
Dependent
Variable
Independent
Variable
Research Results
1 Sofyan
(2005)
Pengaruh
penerapan
sistem
administrasi
perpajakan
modern
terhadap
kepatuhan wajib
pajak pada KPP
di lingkungan
wilayah
Direktorat
Jendral Pajak
Taxpayer
compliance
Organizational
Structure,
Organizational
Procedure,
Organizational
Strategy, and
Organizational
Culture
The results of this
research suggests
that there is a
positive influence
in modern tax
administration
system on taxpayer
compliance, which
includes variable of
organizational
structure,
organizational
procedures,
organizational
strategy and
organizational
culture.
2 Abdul
Rahman
(2009)
Hubungan
Modernisasi
Administrasi
Sistem
Perpajakan
dengan
Kepatuhan
Wajib Pajak
Taxpayer
compliance
Organizational
structure,
organizational
procedure,
organizational
strategy,
organizational
culture
The result of the
research shows that
there is correlation
between modern
tax administration
system and
taxpayer’s
compliance as
much as 90.3%.
43
No Researcher
(Year) Title
Dependent
Variable
Independent
Variable
Research Results
This indicated that
modern tax
administration
system
significantly
correlated to
taxpayer’s
compliance.
3 Sri Rahayu
(2009)
Pengaruh
Penerapan
Sistem
Administrasi
Perpajakan
Modern
terhadap
Kepatuhan
Wajib Pajak
pada KPP
Pratama
Bandung
Taxpayer
compliance
Organizational
Structure, The
Changing of
Service
Implementation,
Service
Facilities using
Information
Technology,
Employee Code
of Ethics
The results of this
research suggested
that there is a
positive influence
in modern taxation
administration
systems on
taxpayer
compliance.
4 Lasnofa
and Fauzan
(2010)
Pengaruh
Modernisasi
Sistem
Administrasi
Perpajakan
Modern
terhadap
Tingkat
Kepatuhan
Pengusaha Kena
Pajak di KPP
Pratama Padang
The
compliance
rates of
business entity
(PKP)
Organizational
Structure,
Service
Implementation
of Taxable
business entity
(PKP),
Organizational
Strategy and
Organizational
Culture
Administrative
system of taxation
impact
significantly to
compliances of
taxable enterprise
level. The research
also showed that
the level of
compliance by
taxpayer to register
and pay higher
taxes in arrears
compared with
compliance in the
payment and tax
reporting.
44
No Researcher
(Year) Title
Dependent
Variable
Independent
Variable
Research Results
5 Rapina,
Jerry and
Yeni
(2011)
Pengaruh
Penerapan
Sistem
Administrasi
Perpajakan
Modern
terhadap
Kepatuhan
Wajib Pajak
Taxpayer
compliance
Organizational
Structure,
Organizational
Procedure,
Organizational
Strategy, and
Organizational
Culture
The results of this
research revealed
that there was no
influence of
organizational
culture on taxpayer
compliance, while
organizational
structures,
organizational
procedures and
organizational
strategy have
influence on
taxpayer
compliance.
6 Supriyati
(2012)
Dampak
Motivasi dan
Pengetahuan
Perpajakan
terhadap
Kepatuhan
Wajib Pajak
Taxpayer
compliance
Motivation and
knowledge of
taxation
The results of
statistical
regression test
showed that
motivation was
significantly
influence taxpayer
compliance on
personal taxpayer
perception but tax
knowledge no has
significant
influence to
taxpayer
compliance.
Source: Previous Research
G. Theoretical Framework
Modern taxation administration system is the factor that influences
taxpayer compliance. Where all relating to the public service especially for
taxpayer, it will be fixed aspect of organization, human resources, until the
used technology. It is good that the development of our national taxation leads
45
to a better system through modernization of taxation policy on all lines of the
bureaucracy and a system of information technology. This research can be
applied in the research model as follows:
46
Figure 2.1
Theoritical Framework
Therotical phenomenon
According to law no. 28 of 2007, “tax is the
contribution of personal taxpayer or corporation
which is forced under the law and not get rewarded
directly used for State purposes for people's
prosperity citizen”.
Problem Identification, Hypothesis
KPP Pratama Senen, Jakarta
Data Quality Test (Validity Test, Reliability Test)
Linear Regression :Y = α + β1X1 + β2X2 + β3X3 + β4X4 + ε
Classical Assumption Test
Multiple Regression Test
( Coefficient Determination test, t-Test, F-Test )
Conclusion, Implication and Recommendation
“The Influence of Modernization Administration System of Taxation to Taxpayer
compliance”
”
Organizational Structure (X1)
Organizational Procedure (X2)
Organizational Strategy (X3)
Organizational Culture (X4)
Taxpayer compliance (Y)
Theory according to journal and book
Situational phenomena
Tax revenue depends on taxpayer compliace to do their
tax duty. Thus, to increase the taxpayer compliance,
Directorate General of Taxes does some strategies, such
as giving better quality of services and issuing policy that
can increase taxpayer compliance. One of policies issued
by Directorate Generela of Taxes in implementing good
governance is the implementation of modern taxation
administration system. Since 2000, with this
implementation, it is expected that taxpayer compliance
will increase so does state revenue.
47
H. Hypothesis Development
1. The Influence of Organizational Structure to Taxpayer compliance
By implementing the modern taxation administration system,
organizational structure is designed based on functions with a clear
separation of functions between regional office and tax service office
(KPP), where KPP is responsible to carry out the functions of services,
supervision, collection, and inspection, while the responsibility of regional
office are implementing the function of supervision on KPP’s operational
implementation, objection and appeal, and investigation.
In addition, there is a separation of duties and responsibilities, such
as the existence of an Account Representative which is responsible for
providing answers to any questions asked by taxpayer effectively and
professionally, especially on taxpayer’s account for all types of taxes, the
progress of the inspection process and restitution, interpretation and the
affirmation of a rule, the data changes of the identity of the taxpayer, tax
billing and examination actions, progress of objection and appeals process,
regulatory changes with regard to the tax obligation the taxpayer.
Thus, taxpayer are given the ease so it could increase taxpayer
compliance in meeting the obligations of the taxation. Therefore, it is
formulated a hypothesis as follows:
Hypothesis 1: there is significant influence between the
implementation of the organizational structure to taxpayer
compliance.
48
2. The influence of Organizational Procedures to Taxpayer compliance
The existence of one door services Account Representative is
responsible specifically for servicing and supervising the administration of
taxation of some taxpayer by developing the concept of one door services
so it can reduce the critical interface between taxpayer and tax officer who
likely can lead to negative excesses. This is very good to improve taxpayer
compliance so that no chance for taxpayer and fiscal officer for cheating.
Account Representative also handles Tax Exemption Certificate, tax
deposit balance transfer (PBK), and ruling publishing legal product.
In addition, the simplification of administrative procedures and the
improvement of standards of time and quality of services annual tax return
and tax examinations. Activities performed include (i) simplifying the
notification letter (SPT), (ii) accelerating the process of objections and
appeals of tax products, (iii) reinforcement inaugural of the Taxpayer, (iv)
reviewing the criteria of taxpayer to reduce request for restitution, (v)
reviewing the obligation of inspection upon each Annual Tax
Overpayment Letter (SPT LB) and accelerating the restitution of low risk
Annual Tax Overpayment Letter (SPT LB), (vi) the centralization of value
added tax (VAT).
Therefore, the organizational; procedures allegedly would affect
taxpayer compliance in paying taxes. Based on these things, then, it is
formulated the hypothesis as follows:
49
Hypothesis 2: There is significant influence between the
implementation of the organizational procedures to taxpayer
compliance.
3. The Influence of The Organizational Strategy to Taxpayer compliance
Organizational strategy is the campaign of tax care and awareness.
Campaign and socialization of taxation as part of good governance
framework through various parties, such as universities, religious figures,
and also by media, portal websites, as well as the installation of billboards
in strategic place and improve the performance of illumination as
information services and public relation.
In addition, the organizational strategy is also done by
Simplification of Taxation Administration. The support from Information
technology that accelerate the process of services and investigation in
which the database is developed in the online network allowing the access
to information and also reporting services of notification letter (SPT) and
online payment of taxes can reduce administrative cost and compliance
cost.
With the existence of tax care and awareness campaign, and
simplification of taxation administration, it is expected that taxpayer can
find out their taxation obligations thereby it can increase taxpayer
compliance in meeting the obligations of the taxation. Based on these
things, then it is formulated the hypothesis as follows:
50
Hypothesis 3: There is Significant Influence between the
Implementation of The Organizational Strategy to Taxpayer
compliance.
4. The Influence of Organizational Culture to Taxpayer compliance
Some activities of the organizational culture modernization is
Program of Implementation of Clean and Authoritative Government
(Good Governance). Clean and authoritative government (good
governance) is characterized by the existence of a code of ethics of
Directorate General of Taxes Employees based on the decision of the
Minister of Finance No. 384/KMK. 03/2002 of August 27, 2002, the
existence of code of conduct Committee of the Directorate General of
Taxes based on the decision of the Minister of Finance No. 226/KMK.
03/2002 of 14 May 2002, the existence of Division of taxation and
Customs and Excise at National Ombudsman Committee, any cooperation
with the Inspectorate-General of Department of finance and internal
consolidation.
Besides, other organizational culture activities are the
implementation of code of ethics to all employees of Directorate General
of taxes, the establishment of a Code of Ethic Committee, increasing the
effectiveness of supervision done by the Inspectorate-General of the
Department of finance and cooperation with the National Ombudsman
Commission.
51
With the Good Governance and implement a code of ethics to all
employees of Directorate General of Taxes, it is expected to enhance the
trust of taxpayer on the performance of Directorate General of taxes
employee, so that taxpayer would like to meet the obligations of the
taxation. Based on these things, then it is formulated the hypothesis as
follows:
Hypothesis 4: There is Significant Influence between the
Implementation of The Organizational Culture to Taxpayer
compliance.
52
CHAPTER III
RESEARCH METODOLOGY
A. Scope Of Research
This research is conducted in the tax service office (KPP) Pratama
Senen, Jakarta. This research aims to know the influence of modern taxation
administration system implementation on taxpayer compliance.
Unit of analysis used in the study is the individual level with research
samples are registered taxpayer in KPP Pratama Senen, Jakarta. The criteria of
this research is the respondent must be registered as taxpayer in the tax service
office (KPP) Pratama Senen, Jakarta.
B. Sampling Method
Population is a group of people, events, or anything that has certain
characteristics. Population in this study is the taxpayers that are registered in
tax service office (KPP) Pratama Senen, Jakarta.
Sample is representative of the population that will be measured.
Sample size, according to Sri Rahayu (2005: 45), is the number of individuals,
subject, or element of the population that is taken as a sample. If the size of
samples taken are too small or too large then it would be a problem in the
research. In this research, researcher uses 100 samples from a population that
exists in the KPP Pratama Senen, Jakarta.
52
53
Sample research method used is a non probability sampling,
convenience sampling. Convenience sampling refers to the collection of
information from members of the population who are conveniently available
to provide it. Convenience sampling is most often used during the exploratory
phase of a research project and is perhaps the best way of getting some basic
information quickly and efficienctly. (Sekaran and Bougie,2010:276).
C. Data Collection Methods
1. Primary Data
The primary data used in this research are:
a. Questionnaire
Data collection techniques is by spreading the list of questions directly
to taxpayer in KPP Pratama Senen, Jakarta. So, data collected by
researcher are really reflecting to the real condition at the time of the
research underway.
b. Interview
Researcher conducts interviews with official of the KPP Pratama
Senen, Jakarta which is directly related to the research targets. Besides,
researcher also interviews the taxpayer for the purpose of filtering the
required information for the research.
In questionnaire method, researchers usually used Likert scale
to examine how strong respondents agree or disagree with statements
on a five- point scale with the following anchors.
54
Table 3.1
Scale Likert
2. Secondary Data
Secondary data is indirect data collection method about the object
of research obtained through literature review such as books, journals,
magazines, or others which are considered to have the relationship with
the research.
D. Data Analysis Method
1. Descriptive Statistics
Data analysis method used in this research is the analysis of the
statistics method in which the calculation is carried out by using SPSS 20.
This analysis aims to determine the influence of variables organizational
structure (X1), organizational procedures (X2), organizational strategy
(X3), organizational culture (X4) on taxpayer compliance (Y).
No Type of Answer Weight
1 Strongly Agree (SA) 5
2 Agree (A) 4
3 Neutral (N) 3
4 Disagree (D) 2
5 Strongly Disagree(SD) 1
55
2. Data Quality Test
a. Validity Test
Validity test is a test of content of instrument to measure the
validity of instrument used in the research. Among some tools of
validity test analysis, researcher uses Pearson Correlation to test
validity of obtained data. Criteria of decision making to determine the
validity of data is if the value of r test > r table of 0.05 (5%)
significant value, while if the value of r test < r table, so the
instrument is considered invalid and must be separated from next
analysis. This validity test uses SPSS 20.0
b. Reliability Test Data
Reliability test is used to measure that the variables used are
completely free from errors so that it can produce consistent results
even though it is tested many times. Reliability calculations is
performed by using Cronbach Alpha method. The alpha value varies
from 0-1 a question can be categorized alpha reliability if the value is
greater than 0.60 in (Ghozali, 2009:46).
3. Classic Assumption Test
a. Normality Test
56
According to Zulkifli Matondang, 2009, normality test is
conducted in purpose to detect whether a set of data will be used as
basic start to test hypothesis is empirical data that meets the
naturalistic nature. Naturalistic nature is a thought that phenomena
(symptoms) occur in this nature are natural and patterned. Widhiarso
said that normality tests are some tests to measure whether our set of
data having normality distribution so it can be used in parametric
statistic. Tests of normality become important because this is a
parametric test and have to normal distributed (Haryadi and Winda,
2011). So, normality tests are some kind of tests to clarify whether the
data obtained are normally distributed and, importantly, represent the
whole population or not.
In this research, researcher will test the distribution of data by
seeing Normal Probability Plot (P-P Plot) graph. Normal distribution
will form a diagonal straight line and plotting residual data will be
compared with diagonal lines. The distribution of residual the data is
normal, if the line that describes the actual data follow the diagonal
line (Ghozali, 2009:149).
b. Multicollinearity Test
Multicollinearity test aims to test whether the regression model
found a correlation between the independent variables (Ghozali,
2009:95). A good regression model should not happen correlation
between the independent variables. To detect the presence or absence
57
of multicollinearity in the regression model can be seen from the value
of tolerance and the variance inflation factor opponent (VIF).
Multicollinearity views of the tolerance value <0.10 or VIF> 10. Both
of these measurements indicate each independent variable which is
explained by the other independent variables.
c. Heteroscedasticity Test
According to Ghozali (2009), the aim from heteroscedasticity
test is to test whether the regression model occur the variance
inequality of the residual from one observation to another observation.
If the variance from residual of one observation to other observations
is fixed, it is called homocedasticity and if it different called
heteroscedasticity. A good regression model is homocesdasticity or
there is no heteroscedasticity. In this study, heteroskedastisity test can
be viewed with using the chart Scatterplot between the predicted value
of dependent variable (ZPRED) and residual (SRESID). Y-axis
becomes the axis that has been predicted and the X axis is the residual
(Y predicted-Y actually) that has been in the studentized. Basic for
decision-making are as follows:
1) If there is a certain pattern, like dots that are forming a regular
pattern (wavy, widening and then narrow), then it indicates that
there is heteroscedasticity.
58
2) If there is no clear pattern, as well as the dots spread above and
below zero (0) on the Y axis, then it indicates that there is no
heteroscedasticity or homocedasticity.
4. Hypothesis Test
a. Multiple Regression Test
Data processing activities is done by tabulating questionnaire
by providing and summing the weights of the answers to each question
for each variable. Data analysis using multiple regression statistics
techniques is to test the influence of variables independent on
dependent variable, that is, to find out the influence of modern taxation
administration system implementation on taxpayer compliance, in KPP
Pratama Senen, Jakarta. Then, it check the plot of data for checking
there is any linear or non-linear data. The regression equations used is:
Y = α + β1X1 + β2X2 + β3X3 + β4X4 + ε
Where:
Y : Taxpayer Compliance
α : Constant
β1X1 : Organizational Structure
β2X2 : Organizational Procedure
β3X3 : Organizational Strategy
β4X4 : Organizational Culture
ε : Standard Error
59
b. Coefficient Determination Test (Adjusted R2)
According to Wihandaru S. P., coefficient of determination (R2)
test is used to measure proportion of dependent variable variance
which is explained by independent variable. Determination coefficient
is between zero and one. Small value of R2 is the ability of
independent variables explaining the dependent variable is very
limited. Each additional one independent variable, then R2 is definitely
on the rise, no matter whether the variable has an effect on the
dependent variable. Therefore, in this study the R Square use are
already adjusted R Square or (Adjusted R2) due to the amount of
adjusted variable used in the study. Value close to one means that the
variable-independent variable gives almost all the information needed
to predict the variation in the dependent variable (Ghozali, 2009:98).
c. Partial Regression Testing (t-test)
T test basically shows how far the influence of one independent
variable individually in explaining the variation of dependent variable.
Probability is smaller than 0.05, then the result is significant means
there is the influence of the independent variable individually on the
dependent variable (Ghozali, 2009:164)
d. Significant Simultaneous Test (Test Statistic F)
F test basically shows whether all independent variables included
in the model have simultaneously effect on the dependent variable. The
probability is less than 0.05, then the result is significant means there is
60
the influence of the independent variable on the dependent variable,
jointly (Ghozali, 2009:88).
E. Operational Research Variables
Variables contained in the research are organizational structure (X1),
organizational procedures (X2), organizational strategy (X3), organizational
culture (X4) and levels of taxpayer compliance (Y).
1. Independent Variable
a. Organizational Structure
a) The establishment of the organization by function
As a manifestation of revamping of services function,
supervision function and inspection function, organizational
structure, based on the decision of the Minister of Finance No.
443/KMK. 01/2001 is drawn up according to the type of tax, where
taxable income (PPh) other value added tax (VAT/PTLL) served in
KPP, while the Land and Building Tax (PBB) and the Duties on
land and building transfer (BPHTB) served by Land and Building
Tax Services Office (KPPBB).
By implementing the modern tax administration system,
organizational structure is designed with paradigm based on
functions with a clear separation of functions between regional
office and KPP, where KPP is responsible to carry out the
functions of services, supervision, collection and inspection, while
the regional office is responsible to implement the function of
61
supervision on KPP’s operational implementation, objection and
appeal, and investigation.
b) Specification of the duties and responsibilities, such as:
Account Representative. The appointment of an Account
Representative to serve and oversee fulfillment of taxation
obligations of taxpayer directly. With the division of tasks adjusted
to the business group of taxpayer, Account Representative is
responsible to provide answers to any questions asked by
taxpayer's effectively and professionally, especially on taxpayer’s
account for all types of taxes, the progress of the inspection process
and restitution, interpretation and the enforcement of a rule, the
data changes of taxpayer identity, tax collection and examination
actions, progress of appeals and objection process, regulatory
changes with regard to the obligation of taxation of the taxpayer.
Tax inspections is only conducted by the functional
examiner with the allocation of functional examiners adjusted with
the level of examinantion risk and held a technical training which
supports the professionalism of inspectors based on the business
group of taxpayer. Other employees’ specialization tax juru sita
pajak and programmer of information technology.
c) Completing and perfecting the implementation of Taxation
Information System into an Integrated Taxation System
Administration (SAPT)
62
Taxation Information System (SIP) was developed into an
Integrated Taxation Administration System (SAPT) controlled by
the case management in the monitoring systems of taxation
administration process refering to the automation of office
including services, supervision of executor and reporting designed
in accordance with the legislation in force.
d) Routine monitoring through taxpayer’s account
Transparency of service and fulfillment of taxation
obligations of Taxpayer are supported with the Taxpayer's Account
that serves to record automatically any changes that occur to the
rights and obligations, objection, balance transfer, notification
letter, and other tax documents to ease oversight of tax rights and
obligations for each taxpayer.
e) Supervisory Service And Inspection Lines
Setting performance standards and taxation services,
implementing a code of ethics of Civil Servants for tax employees
and the establishment of Code of Ethic Committee and cooperation
with National Ombudsmen Committee increasingly complement
surveillance device of service and inspection. In the questionnaire,
there are 4 main points of questions and measured using interval
scale.
63
b. Organizational Procedures
a) One Door Service, Account Representative
The appointment of the Account Representative is
responsible specifically to serve and supervise the administration
of taxation of some taxpayer by developing the concept of one
door services, so it can reduce the critical interface between
taxpayer and tax officer who likely can lead to negative excesses.
Account Representative also handles exemption certificate, tax
deposit balance transfer, ruling and publishing legal product.
b) Simplification of administrative procedure and increased of time
and service quality standards and tax inspection
Activities performed include: (i) simplifying the notification
letter(SPT), (ii) accelerate the process of resolving the objections
and appeals of tax products, (iii) reinforcement of the Taxpayer,
(iv) review the criteria of levied taxpayer to reduce he request for
restitution, (v) reviewing the obligation of inspection upon each
Annual Tax Overpayment Letter (SPT LB) and speed up the
restitution of the Annual Tax Overpayment Letter (SPT LB) that is
at low risk, (vi) the centralization of value added tax (VAT).
In the questionnaire, there are 9 questions and measured
using interval scale.
64
c. Organizational Strategy
a) Conscious and Care Campaign Tax
Campaigns and socialization of taxation as part of good
governance framework through various parties, such as
universities, religious figures, and also through media, portal
websites, as well as the installation of billboards in strategic
location and improve the performance of extension as information
services and public relation.
b) Simplification of Administration of Taxation
Information technology support accelerating the process of
services and investigation in which the database is developed in the
online network will probably allow the acceleration of information
access and also reporting services of Notification letter(SPT) and
payment of taxes can reduce online administrative cost and
compliance cost.
In the questionnaire, there are 7 main points of questions
and measured using interval scale.
d. Organizational Culture
Some of the modernization of organizational culture activities,
namely:
1) Clear and authoritative governance implementation program, Clean
and authoritative governance (good governance) is characterized by
the existence of a code of ethics of employees in Directorate
65
General of Taxes based on the decision of the Minister of Finance
No. 384/KMK. 03/2002 of 27 August 2002, the existence of code
of conduct Directorate General of Taxes Committee based on the
decision of the Minister of Finance No. 226/KMK. 03/2002 of 14
May 2002, the existence of Taxation and Customs and Excise
Division at National Ombudsman Committee, any cooperation with
the Inspectorate-General of the Department of finance and internal
consolidation.
2) Apply the code of conduct to all employees in Directorate General
of Taxes, the establishment of a code of conduct Committee,
increase the effectiveness of supervision by the Inspectorate-
General of the Department of finance and cooperation with the
National Ombudsman Commission.
In the questionnaire contained 7 rounds of questions and
measured using a scale interval.
2. Dependent Variable
a. The Level of Taxpayer compliance
Taxpayer compliance in fulfilling the obligation of taxation is
basically reflected in 3 ways, namely:
1) Fulfillment of interim obligations such as payment of periodic and
annual taxes and submission of periodic Notification letter(SPT)
including SPT, VAT and PPnBM held each month and annual SPT
in each year.
66
2) Fulfillment of annual obligations, such as counting and paying off
the tax debt, as well as reporting the calculation of SPT in late
years.
3) Fulfillment of material and formal juridical provisions of taxation
through accounting treatment for revenue and expense recognition
as well as other various financial transactions to acquire the basic
calculation of tax payable reflected in bookkeeping of taxpayer.
4) Taxpayers always carry out the obligations of taxation that are
applicable in accordance with the regulations that are being
implemented by the Directorate General of taxes.
In the questionnaire, there are 6 main points of questions and
measured using interval scale.
67
Table 3.2
Research Operational Variables
Variable Dimension Indicator Scale
Organizational Structure
Improving the
functioning of the
service and
inspection
1. ease of checkout lines 2. Separation of function 3. Account Representative. 4. Taxpayer account Interval
Organizational
Procedures
1. changes to the
service and
examination
method
2. Innovation
processes
3. change in
method of
operation
1. Simplification of procedures.
2. Inspection Service through
computerization.
3. Simplification of the forms
4. Time, the volume of service and
inspection.
5. Adequate facilities
6. In accordance with the Service
Regulations
7. Service of one door is an Account
Representative.
8. The simplification of administrative
procedures, improvement of service
quality standards, and tax
examinations.
9. Modern information technology
support.
Interval
Organizational
Strategy
1. Dissemination
and outreach
2. E-system
3. Training
1. The campaign was aware of and
concerned about taxes.
2. Tax payments online.
3. The dissemination and outreach.
4. The intensification of tax revenue
5. the investigation of a criminal
offence
6. Conducting training on engineering
methods and excellent service.
Interval
Continued in the next page
68
Table 3.2 (continued)
Variable Dimension Indicator Scale
Organizational
Culture
The value and
Norms
1. The duties and responsibilities of
the Organization's procedures
2. The view of the implementation
of the work
3. Identity work
4. The suitability of the tasks and
responsibilities.
5. The behavior of officers
6. Good Governance
7. Employee tax qualified and
professional.
Interval
Taxpayer
Compliance
Taxpayer
compliance in
meeting the
obligations of
the taxation.
1. The delivery and reporting of SPT
2. Calculate the Pph correctly
3. Pay taxes owed on time
4. The e-system so as to encourage
taxpayer to perform its
obligations
5. Fill in the SSP/SPT correctly.
6. No tax arrears for all types of
taxes.
Interval
69
CHAPTER IV
RESULT AND ANALYSIS
A. An Overview Of The Research Object
1. A brief history of The Tax Service Office (KPP) Pratama Senen¸Jakarta
Before 1984, Tax Services Office (KPP) Pratama Senen, Jakarta was
named Tax Inspection Office of Central Jakarta III which was under the
coordination of the regional office III of Directorate General of Tax
Paripurna. Based on the Minister of Finance of the Republic of Indonesia
decision (No. 994/KMK. 01/1984), Tax Inspection Office of Central Jakarta
III was under coordination of the regional office XI of Directorate General of
Taxation Paripurna in 1984.
According to decision of the Minister of Finance of the Republic of
Indonesia (No. 276/KMK. 01/1989 on March 25th
, 1989), Tax Inspection
Office of Central Jakarta III was divided into two offices, namely:
a. Tax Inspection of Central Jakarta III
It is located at Jalan Kwini No.7-Jakarta Pusat. The working area includes
Kemayoran sub-district and Cempaka Putih sub-district
b. Tax Inspection of Central Jakarta VI
It is located at Jalan Kramat Raya No. 136-Central Jakarta. Senen sub-
district is the working area of Tax Inspection of Central Jakarta VI.
69
70
The Minister of Finance of the Republic of Indonesia decision (No.
758/KMK. 01/1993 dated August 3rd
, 1993) declared that the Tax Inspection
Offices of Central Jakarta VI was changed into Tax Service Office (KPP) of
Central Jakarta III. Tax Service Office (KPP) of Central Jakarta III is under
coordination of the regional office V of Directorate General of Tax Jaya II.
Directorate General of Taxes changed the name of Tax Service Office
(KPP) of Central Jakarta VI which becomes Tax Services Office (KPP) Senen
and the Tax Service Office (KPP) of Central Jakarta III which divided into Tax
Services Office Kemayoran and Tax Services Office Cempaka Putih. Those
were based on the Minister of Finance decision No. 94/KMK. 01/1994.
In accordance with the Minister of Finance of the Republic of
Indonesia decision No. 443/KMK. 01/2001, Tax Service Office (KPP) Senen
is under coordination of the regional office VI of Directorate General of Tax
Jaya III which is change into the regional office of Directorate General of Tax
Jakarta I. Regarding to the decision of the Minister of Finance of the Republic
of Indonesia No. 254/KMK. 1/2004 May 24th
, 2004, Tax Service Office
(KPP) Senen was changed into Tax Services Office (KPP) Pratama
Senen,Jakarta which uses Modern Taxation Administration System.
71
2. Vision and Mission of Tax Services Office Pratama Senen, Jakarta
a. Vision
Become a trustable and proud social services which organize world class
system and tax management model.
b. Mission
1) Fiscal
Gathering local income from tax sector which could support
independence governmental financing according to the tax law with a
high affective and efficiency level.
2) Economics
Supporting the Government policy to overcome the nation's economic
problems with an wisdom that taxation minimizing distortion.
3) Politics
Supporting the process of democratization of the nation
4) Institutional
Always keep self improvement along with the society aspiration, tax
technocracy and up to date tax administrative system.
3. Duties and Functions
Based on the Minister of Finance, Tax Services Office (KPP) Pratama
Senen, Jakarta is the vertical institution of the Directorate General of Tax
72
which has direct responsibility to the head of regional office of the Directorate
General of Tax Jakarta I.
The main task of Tax Service Office (KPP) Pratama Senen, Jakarta is
doing counseling, servicing, and supervising the tax payer in the term of
income tax, value added tax (VAT), tax on luxury goods, the other indirect
taxes, land and building tax (PBB) as well as duties on land and building
transfer (BPHTB) in the area of its authority which is based on the applicable
law. In this case, the area of Tax Service Office (KPP) Pratama Senen, Jakarta
is at the region of Senen sub-district.
In doing its task, the Tax Service Office (KPP) Pratama Senen, Jakarta
performs several activities:
a. Collecting, searching, and processing of data, taxation potential
observation, taxation information disclosure, data collection of the object
and the subject of taxes, and the assessment of land and building tax.
b. Determining and publishing the products of tax law.
c. Administering documents and files of taxation, receiving and processing
of the notification letter and the other letters.
d. Tax counseling
e. Implementation of taxpayer registration
f. Implementation of Extensification
g. Administration of the tax receivable and implementation of tax collection
73
h. Implementation of the tax inspection
i. Supervision in the compliance of tax payer with tax obligation
j. Implementation of tax consultation
k. Implementation of Intensification
l. Implementation of the administration of the Tax Service Office (KPP)
Pratama.
Tax Service Office (KPP) Pratama Senen, Jakarta covers all regions in
Senen sub-district which contains 6 villages:
a. Village Senen (Kelurahan Senen)
b. Village Paseban (Kelurahan Paseban)
c. Village Kenari (Kelurahan Kenari)
d. Village Kramat (Kelurahan Kramat)
e. Village Kwitang (Kelurahan Kwitang)
f. Village Bungur (Kelurahan Bungur)
4. Characteristic of Sample
The questionare has been distributed to 100 individuls taxpayer in Tax
Service Office (KPP) Pratama Senen, Jakarta and all of the questioners are
returened. There are 86 questionnaires (86%) can be processed because 9
questionnaires (9%) do not meet criteria as a sample and 5 questionnaires
(5%) are not filled completely by the respondents.
The description of the samples is presented in table 4.1.
74
Table 4.1
Questionnaires Distribution
Questionnaires Total Percentage
Questionnaire Distributed 100 100%
Questionnaire are Returned 100 100%
Questionnaire can be processed 86 86%
Questionaire can not be processed 14 14%
Questionaire used for research 86 86%
Source: Data are process
5. Characteristic of Respondents
In this research, the respondents are the tax payers registered at the
Tax Service Office (KPP) Senen, Jakarta. The questionnaires are addressed to
employees of the company who has authorization of company taxation. The
authorities include tax calculation, tax payment, filling and reporting the
notification letter (SPT) to Tax Service Office (KPP). Those tasks are usually
done by the manager or the staff taxes. The characteristics of respondents are
presented in table 4.2
Table 4.2
Characteristic Respondents
Description Information Total
Gender Man
Female
61
25
Age
< 25 years old
26 – 35 years old
36 – 40 years old
>40 years old
10
37
20
19
Job
Director
Manager
Staff of Taxation
Employees
Others
7
13
8
48
10
75
Continued in the next page
Table 4.2 (Continued)
According to the table 4.2, there are 61 people as the male
respondents, while the female respondents are 25 people. There are 10 people
who are less than 25 years old are. Respondents aged 18 – 35 years old are 37
people, respondents aged 35 – 40 years old are 20 people, and respondents
aged over 40 years old are 19 people. Regarding the job of respondents, there
are 7 respondents as directors, 13 respondents as manager, 8 respondents as
taxation staff, 48 respondents as employees, and 10 respondents working
outside those jobs.
Based on the experience of the respondents, there are 13 respondents
worked more or less than 2 years, 13 respondents worked for 2 – 3 years, 12
respondents worked for 3 – 4 years, 11 respondents worked for 4 – 5 years,
and 37 respondents worked above 5 years. In the education level, the
respondents are dominated by bachelor degree as much as 35 respondents. In
the other hand, there are 18 respondents who have diploma level and 29
Old Work
<2 years
2 – 3 years
3 – 4 years
4 – 5 years
>5 years
13
13
12
11
37
Formal Education
Senior High School
Diploma
Bachelor degree (S1)
Others
29
18
35
4
76
respondents who have senior high school level, and 4 respondents who have
level of education outside those levels.
B. Analysis and Discussion
1. Test Results of Descriptive Statistics
Descriptive statistics provide an overview of the minimum value,
maximum value, average value (mean) and standard deviation (standard
deviation) of the data used in the study.
Table 4.3
Descriptive Statistics Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
ST 86 12 20 16.01 2.128 PO 86 27 45 37.08 3.605 SO 86 21 35 29.00 2.866 BO 86 21 35 28.45 3.176 KWP 86 18 30 24.52 2.647
Valid N (listwise) 86
Source: Primary Data Output From SPSS 20
Table 4.3 above describes that the total number of respondents (N)
is 86. There are 4 independent variables which are organization structure,
organizational procedures, organizational strategy, and organizational
culture. The minimum value, maximum value, mean, and standard
deviation of organization structure (ST) are 12, 20, 16.01, and 2.128,
respectively. The minimum and maximum value of organizational
procedures (PO) is 27 and 45, respectively. The mean value of PO is
37.08 while the standard deviation is 3.605. The lowest value of
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).
79
Table 4.6
Results of Validity Test Variable Organizational Strategy
Statements Value r-statistic Value r-table Criteria
SO1 0,585 0,213 Valid
SO2 0,516 0,213 Valid
SO3 0,624 0,213 Valid
SO4 0,417 0,213 Valid
SO5 0,424 0,213 Valid
SO6 0,578 0,213 Valid
SO7 0,452 0,213 Valid
Source: Primary Data Output From SPSS 20
Organizational strategy (SO) consists of 7questions. From the table
above, the value of r-statistic is higher than r-table. It means that all questions
regarding organizational strategy which is distributed to 86 respondents are
valid.
Table 4.7
Results of Validity Test Variable Organizational Culture
Statements Value r-statistic Value r-table Criteria
BO1 0,438 0,213 Valid
BO2 0,421 0,213 Valid
BO3 0,414 0,213 Valid
BO4 0,406 0,213 Valid
BO5 0,570 0,213 Valid
BO6 0,675 0,213 Valid
BO7 0,595 0,213 Valid
Source: Primary Data Output From SPSS 20
Based on table 4.7, organizational culture (BO) consists of 7questions.
From the table above, the value of r-statistic is higher than r-table. It means
that all questions regarding organizational culture which is distributed to 86
respondents are valid.
80
Table 4.8
Results of Validity Test Variable Taxpayer Compliance
Statements Value r-statistic Value r-table Critera
KWP1 0,564 0,213 Valid
KWP2 0,450 0,213 Valid
KWP3 0,518 0,213 Valid
KWP4 0,455 0,213 Valid
KWP5 0,451 0,213 Valid
KWP6 0,498 0,213 Valid
Source: Primary Data Output From SPSS 20
Based on table 4.8, taxpayer compliance (KWP) consists of 6
questions. From the table above, the value of r-statistic is higher than r-table.
It means that all questions regarding taxpayer compliance which is distributed
to 86 respondents are valid.
b. Result of Reliability Test
Reliability test can be done after doing validity test. The purpose
of reliability test is to indicate the level of internal consistency reliability
technique used in measuring the coefficient of Cronbach's Alpha with the
help of the program SPSS 20. The range value of alpha is between 0 and
1, a question is reliable if the value of alpha is greater than 0.60 (Ghozali,
2009: 46). The result of reliability test can be seen in table 4.9
81
Table 4.9
Result of Reliability Test
Variables Cronbach's
Alpha
Number of
Items Explanation
Organizational Structure 0,755 4 Reliable
Organizational Procedure 0,793 9 Reliable
Organizational Strategy 0,786 7 Reliable
Organizational Culture 0,779 7 Reliable
Taxpayer Compliance 0,749 6 Reliable
Source: Primary Data Output from SPSS 20
Table 4.9 shows the value of cronbach's alpha. The value of alpha
in organizational structure is 0.755, in organizational procedure is 0.793,
in organizational strategy is 0.786, in organizational culture is 0.779, and
in taxpayer compliance is 0.749. Thus, it can be concluded that all
variables are reliable because the value of cronbach's alpha is greater than
0.60.
Every question used will be able to obtain consistent data. It means
that the question will provide relatively the same answer even though it
was tasted many times.
82
3. Result of Classic Assumption
a. Result of Normality Test
The aim of normality test is to know the distribution of data used
in the research. A good data should be normally distributed. One of the
ways to detect whether the data are normally distributed data or not can be
done by using graph analysis namely Normal Probability Plot (P-P Plot).
The data is normally distributed when the dots spread around the diagonal
line and follow the direction of the diagonal line. The result of normality
test can be seen in figure 4.1
Figure 4.1
Result of Normality Data Test
Source: Primary Data Output from SPSS 20
From the P-P Plots diagram above, it can be seen that the dots
spread around the diagonal line and follow the direction of a diagonal
83
spread. Thus, it can be concluded that the distribution of the data close to
normal or have met the assumptions of normality. This result also tells
that the regression model is qualified to apply due to the assumption of
normality test (Ghozali 2009: 149).
b. Result of Multicollinearity Test
The aim from multicolinearity test is to test whether the regression
model found a correlation among the independent variables. In this
research, detection of the presence or absence in multicolinearity can be
done by calculating value of variance inflation factor (VIF) of each
independent variable.
Table 4.10
Result of Multicollinearity Test Coefficients
a
Model Collinearity Statistics
Tolerance VIF
1
(Constant)
ST .526 1.902
PO .389 2.568
SO .568 1.760
BO .532 1.879
a. Dependent Variable: KWP
Source: Primary Data Output from SPSS 20
Based on table 4.10 above, the result shows that there is no value
of variance inflation factor (VIF) of each independent variable which is
less than 0.1 or more than 10. So, it can be concluded that there is no
multicolinearity.
84
c. Result of Heteroscedasticity Test
The aim from heteroscedastisity test is to test whether the
regression model occur the variance inequality of the residual from one
observation to another observation. A good regression model is
homocedastisity or there is no heteroscedastisity. The results of
heteroscedastisity by using scatter plot can be seen in the following figure
4.2
Figure 4.2
Result of Heteroscedastic Test
Source: Primary Data Output from SPSS 20
Based on figure 4.2 above, it can be seen that the dots spread
above and below zero (0) on the Y axis. So, it indicates that there is no
heteroscedasticity or homocedasticity.
85
4. Result of Hypothesis Test
a. Result of Multiple Regression Test
Multiple linear regression analysis uses to know the influence
between independent variable on dependent variables. The result of
multiple linear regressions can be seen in the table 4.11.
Table 4.11
Result of Multiple Regression Test Coefficients
a
Model Unstandardized Coefficients Standardized Coefficients
B Std. Error Beta
1
(Constant) .620 2.030
ST .271 .113 .218
PO .234 .078 .319
SO .170 .081 .184
BO .209 .075 .251
a. Dependent Variable: KWP
Source: Primary Data Output From SPSS 20
Based on the data above, it can be formulated into the following
equation:
Y= 0,620 + 0,271 X1 + 0,234 X2 + 0,170 X3 + 0,209 X4
The equation shows that the constant value of regression is 0.620. It
states that if variables organizational structure (ST), organizational
procedure (PO), organizational strategy (SO) and organizational culture
(BO) value is 0 (zero), then the value of taxpayer compliance will be
0.620 units.
86
The regression coefficient of structure organization is 0.271. It
means that the enhancement of one unit in organization structure will
increase the taxpayer compliance as much as 0.271 units.
The regression coefficient of organization procedures is 0.234. It
means that the enhancement of one unit in organization procedures will
increase the taxpayer compliance as much as by 0.234 units.
The regression coefficient of organization strategy is 0.170. It
means that the enhancement of one unit in organization strategy will
increase the taxpayer compliance as much as by 0.170 units.
The regression coefficient of organizational culture is 0.209. It
means that the enhancement of one unit in organization culture will
increase the taxpayer compliance as much as by 0.209 units.
b. Result of Coefficient Determination Test (Adjusted R2)
According to Ghazali (2009:87), coefficient determination test is
used to determine how well the independent variables can explain the
dependent variable. Table 4.12 below is the results of coefficient
determination test (R2):
Table 4.12
Result of Coefficient Determination Test (Adjusted R2)
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate
Durbin-Watson
1 .805a .648 .631 1.609 2.031
a. Predictors: (Constant), BO, ST, SO, PO b. Dependent Variable: KWP
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)
Coefficientsa
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
90
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.
3) The Influence of Organizational Strategy to Taxpayer Compliance
The value of T-statistic is 2.105. 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 (0.0038 < 0.05). It can be inferred that H3 is
accepted which means that organization strategy has significant
influence to taxpayer compliance. This is due to the organization
strategy implemented appropriately through socialization of taxation
which is part of good governance framework. So, this activity can
increase taxpayer compliance.
The result of this research is in accordance with the research
conducted by Lasnofa and Fauzan (2010). The title of their research is
"The Influence of Modernization of Tax Administration System to The
Level of Compliance of employers taxable (PKP) at KPP Pratama
Padang", a method used in this research is simple linear regression.
The result of this research explained that organization strategy has
91
significant influence to the level of compliance of employers taxable
(PKP) in Tax Service Office (KPP) Pratama, Padang.
4) The Influence of Organizational Culture to Taxpayer Compliance
The value of T-statistic is 2.775. 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 (0.0007 < 0.05). It can be inferred that H4 is
accepted which means that organization culture has significant
influence to taxpayer compliance. Organizational culture in terms of
responsibility, discipline, moral, and organizational ethics in doing is
good enough. So, it would encourage taxpayer compliance.
The result of this research is in accordance with the research
conducted by Lasnofa and Fauzan (2010). The title of their research is
"The Influence of Modernization of Tax Administration System to The
Level of Compliance of employers Taxable (PKP) at KPP Pratama
Padang". The method used in this research is simple linear regression.
The research found that the modernization of tax
administration system-including the organizational structure, service
implementation of taxable business entity (PKP), organization
strategy, and organizational culture-has influence to the level of
compliance of employers taxable (PKP) at KPP Pratama, Padang as
92
much as 24.6%. This result shows that the compliance of employers
taxable (PKP) can be explained by the modernization of the tax
administration system as much as 24.6% and the remaining (75.4%) is
explained by the other factors.
d. Result of Significant Simultaneous Test (Test Statistic F)
The purpose of F-test is to prove whether the independent
variables are simultaneously influence the dependent variable (Ghozali,
2009: 88). The results F-statistic can be seen in the table 4.14. If the
probability value is smaller than 0.05 then H5 is accepted, whereas if the
probability is greater than 0.05 then H5 is rejected.
Table 4.14
F Test (Simultan) ANOVA
a
Model Sum of Squares Df Mean Square F Sig.
1 Regression 385.865 4 96.466 37.282 .000
b
Residual 209.588 81 2.588
Total 595.453 85
a. Dependent Variable: KWP b. Predictors: (Constant), BO, ST, SO, PO
Source: Primary Data Output From SPSS 20
From the table above, F-statistic (37.282) is higher that F-table
(2.48) and the significant level (0.000) is lower than0.05. So, H5 is
accepted. It implies that the organizational structure, organizational
procedures, organizational strategy, and organizational culture influence
simultaneously to taxpayer compliance.
93
C. Interpretation
1. The Influence of Organizational Structure to Taxpayer Compliance
The result of the research concluded that there is a significance
influence between the organizational structures and taxpayer compliance due
to significant value is less than 0.05. 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. This research consists of
4 independent variables namely organizational structure, organizational
procedures, organizational strategy, and organizational culture. Based on their
research, organizational structure influences taxpayer compliance as much as
9.29%. The positive effect result implies that if the modernization of the
organization structure goes well then taxpayer compliance will improve.
With the modernization of the organizational structure that work better
as the establishment of the organization and no longer function based on the
type of taxes, duties and responsibilities of the specifications as a part of
monitoring, billing, examination. Pathways ministry supervision and
inspection will allow taxpayer to report taxes that will increase taxpayer
compliance.
94
2. The Influence of Organizational Procedure to Taxpayer Compliance
This research concludes that there is a significance influence between
the organizational procedures on taxpayer compliance due to significant value
is less than 0.05. 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. This research consists of 4
independent variables namely organizational structure, organizational
procedures, organizational strategy, and organizational culture. Based on their
research, organizational structure influences taxpayer compliance as much as
9.29%.
The reason is that there is simplicity of the procedure in conducting
tax obligation at Tax Service Office (KPP). Therefore, it increases and
encourages the tax payers to comply in performing their tax duties.
This is due to the modernization of the organizational procedures are
account representative responsible specifically serve and oversee the
administration of the tax some taxpayer with developing the concept of one-
stop service, thereby reducing interface between taxpayer with tax officials,
which might lead to negative excesses. And the simplification of
administrative procedures and increase the time and quality of service
95
standards and tax audits, as simplicity notification letter (SPT), accelerate the
resolution of complaints and appeals on products and other taxes. In addition
to the support of modern information technology in providing services,
supervision, inspection and as the e-billing system that is e-payment, e-SPT,
e-Filling, e-Registration, e-Counseling, Complaint center, help desk, call
center to facilitate taxpayer in the conduct of their tax obligations so that will
increase taxpayer compliance.
3. The Influence of Organizational Strategy to Taxpayer Compliance
This research concludes that there is a significance influence between
the organizational strategy and taxpayer compliance due to significant value is
less than 0.05. The result of this research is in accordance with previous
research conducted by Lasnofa and Fauzan (2010). The title of their research
is "The Influence of Modernization of Tax Administration System to The
Level of Compliance of employers taxable (PKP) at KPP Pratama Padang".
The method used in this research is simple linear regression. This study
concluded that organization strategy has significant influence on the
compliance level of employers taxable (PKP) at Tax Service Office (KPP)
Pratama, Padang.
96
It is because the organization strategy implemented appropriately
through socialization of taxation which is part of good governance framework.
So, this activity can increase taxpayer compliance.
This is due to the modernization strategy of the organization that is
aware of and concerned tax campaign, with this activity then the taxpayer will
be more aware of the rights and obligations of taxation that will cause
awareness for taxpayer to meet their tax obligations, in addition to the
modernization strategy of the organization to another that is the tax
administration simplification supported by information technology and
services that accelerate the process of examination in which the data base was
developed in the online network allows the speed of access to information and
services are also reporting the notification (SPT) and online tax payments that
bias complaint reduce cost and administrative cost, with the existence of this
system will be more effective and efficient for taxpayer in their tax
obligations so doing will encourage taxpayer to do their tax obligations and
tax compliance will increase.
4. The Influence of Organizational Culture to Taxpayer Compliance
The results of this research explained that there is a significance
influence between the organizational cultures on taxpayer compliance due to
significant value is less than 0.05. The result of this research is in accordance
97
with previous research conducted by Lasnofa and Fauzan (2010). The title of
their research is "The Influence of Modernization of Tax Administration
System to The Level of Compliance of employers taxable (PKP) at KPP
Pratama Padang". The method used in this research is simple linear
regression. The research found that organization culture has significant
influence on the compliance level of employers taxable (PKP) at Tax Service
Office (KPP) Pratama, Padang.
This is due to the implementation of the government program clean
and respectable (good governance) is characterized by the existence of a code
of conduct personnel directorate general of taxes is based on the number
222/KMK.03/2002 finance minister's decision dated 14 May 2002 as amended
by Ministerial Decree 382/KMK.03/2002 financial numbers on 27 August
2002. With the tax code a good employee among other employees and
qualified tax professional will foster confidence in the tax assessable to the
employee because the employee tax professionals no longer be tax fraud
committed by the taxpayer so that tax revenues will go to the state treasury .
With the confidence of the taxpayer it will develop tax compliance in
conducting their tax obligations. Organizational culture in terms of
responsibility, discipline, moral, and organizational ethics in doing is good
enough. So, it would encourage taxpayer compliance.
98
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
100
the organization by function, the existence of an account representative who
assist taxpayer in terms of taxation, in addition to routine monitoring through
the accounts of taxpayer that serves to automatically record any changes that
occur to the rights and obligations of the taxpayer as a result of the payment
of taxes, designation, mind, balance transfer, notification letter (SPT), and
other tax documents to ease oversight of tax rights and obligations for each
taxpayer. Thus the more good of modernization of organizational structure
that carried out the tax office or Director General of taxes (DJP) will increase
taxpayer compliance.
2. Based on the results of the study found that the organizational procedure have
a significant and positive influence on taxpayer compliance. This is due to the
presence of the modernization of organizational procedure as an account
representative who is responsible for overseeing the Administration and
servicing of special taxation of some taxpayer with developing the concept of
service of one door so as to reduce the critical interface between taxpayer with
a tax officer who can potentially give rise to excesses of the negative. In
addition to the simplification of administrative procedures and examination of
taxes, with simplifying of tax administration procedures will facilitate
taxpayer in performing the taxes obligation. And with e-system such as e-
payment, e-SPT, e-Registration, e-Filing, e-Counseling, Complaint center that
helps speed, accuracy and security of data administration process of the record
101
tax obligations fulfillment of tax payers, so in doing taxation obligation
taxpayer would be more effective and efficient. It is that increase taxpayer
compliance obligations in doing taxation.
3. Based on the results of the study found that the organizational strategy had a
significant and positive influence on taxpayer compliance. This is due to the
modernization of the organizational strategy is a conscious and concerned tax
campaign, the campaign was aware of and concerned about this tax taxpayer
will better understand and know about taxpayer rights and responsibilities so
that will increase compliance with taxpayer in doing taxation obligation. In
addition to administrative simplification of taxation with the information
technology support service of process and speed up the examination for which
the database was developed in the online network allows the speed
information access service notification letter (SPT) and tax payments online
that bias reduces administrative cost and compliance cost, so it is more
effective and efficient for taxpayer.
4. Based on the results of the study found that organizational culture has a
significant and positive influence on taxpayer compliance. This is due to the
modernization of the culture of the organization there is a code of ethics such
as taxation officer human resources qualified and professional, disciplined,
accountable so that it will give rise to a sense of trust taxpayer to tax officials.
102
With a sense of confidence in the employee of the tax will generate awareness
of taxpayer in doing taxation obligation so will improve taxpayer compliance.
C. Recommendation
The result states that the organizational structure, organizational procedure,
organizational strategy, and organizational culture are important factors for
improving taxpayer compliance then organizational structure, organizational
procedures, organizational strategy, and organizational culture need to be
improved. Recommendation from this research is:
1. Taxpayer has lack of knowledge regarding e-system at Tax Service Office
(KPP) Pratama Senen, Jakarta. So, KPP Pratama Senen, Jakarta needs to give
socialization to the taxpayer.
2. Application of e-system is included of modernization administration system
of taxation, it is needed socialization to the taxpayer so they can use and
report their tax obligation using e-system because it can be effective and
efficiency for taxpayer.
3. For further research, the researcher needs to describe the researched variables
and to enlarge the research object in order to present the qualified research
result.
103
REFFERENCES
Brotodiharjo, R Santoso. (2003). Pengantar Ilmu Hukum Pajak Edisi Revisi
Keempat. Bandung: PT. Revika Aditama.
Chaizi, Nasucha. (2004). Reformasi Administrasi Publik Teori dan Praktik. Jakarta
: Salemba Empat.
Departemen Pendidikan dan Kebudayaan. (2001). Kamus Besar Bahasa Indonesia.
Jakarta: Balai Pustaka
Fitriah. (2011). Analisis Pengaruh reformasi administrasi perpajakan terhadap
kepatuhan wajib pajak pada kantor pelayanan pajak (KPP) Jakarta Tanah
Abang Satu.
Ghozali, Imam, (2009). Aplikasi Analisis Multivariate Dengan Program SPSS,
Edisi Keempat, Penerbit Universitas Diponegoro.
Gunadi.(2009). Akuntansi Pajak .Jakarta: PT Gramedia Widiasrana Indonesia
Handayani, Desi.(2008). Analisis Hubungan Tingkat Kepatuhan Wajib Pajak Orang
Pribadi dengan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pekanbaru.
(Jurnal Akuntansi Keuangan dan Bisnis, ISJD volume 1 nomor 1)
Iklima, Pila Sophia.(2008).Korelasi penerapan sistem administrasi perpajakan
moderen dengan peningkatan penerimaan pajak : studi kasus pada KPP
Pratama Depok
Ilyas, wirawan B. (2010). Perpajakan Indonesia. Jakarta: Salemba Empat
Isnofa dan Fauzan. (2010). Pengaruh Modernisasi Sistem Administrasi Perpajakan
terhadap Tingkat Kepatuhan Pengusaha Kena Pajak di Kantor Pelayanan
Pajak (KPP) Pratama Padang.
Hamid, Abdul.(2012). Pedoman Penulisan Skripsi FEB 2012 Fakultas Ekonomi
dan Bisnis UIN Syarif Hidayatullah.
Lombantorum, sophar.(2007). Ensiklopedia Perpajakan. Jakarta:Erlangga
Mardiasmo. (2009). Perpajakan Edisi Revisi 2009. Yogyakarta:Andi
104
Nasucha, chaizi. (2004). Reformasi Publik Teori dan Praktik. Jakarta: PT Gramedia
Widiasrana Indonesia
Nurmanto, Safitri. (2005). Pengantar Perpajakan. Jakarta:Granit
Priyanto, dwi. (2012). Cara Kilat Belajar Analisis Data dengan SPSS 20.
Yogayakarta: C.V Andi Offset
Rahayu , sri (2009). Pengaruh modernisasi sistem administrasi perpajakan terhadap
kepatuhan wajib pajak (survey atas wajib pajak badan pada KPP Pratama
Bandung “X”)
Rahman, Abdul. (2009). Hubungan Sistem Administrasi Perpajakan Modern
Dengan Kepatuhan Wajib Pajak. Jurnal Ilmu Administrasi. Volume VI
nomor 1.
Rahman, Abdul. (2010). Panduan Pelaksanaan Administrasi Perpajakan Untuk
Karyawan, Pelaku Bisnis dan Perusahaan. Bandung: Nuansa
Rapina, Jerry, Yenni (2011). Pengaruh penerapan sistem administrasi perpajakan
modern terhadap kepatuhan wajib pajak (survey pada KPP Pratama
Bandung Cibeunying)
Republic Indonesia, Keputusan Menteri Keuangan Nomor 382/KMK/.03/2002
tanggal 27 Agustus 2002 Tentang Perubahan Atas Keputusan Mentri
Keuangan Nomor 222/ KMK.03/2002 Tentang Kode Etik Pegawai Di
Lingkungan Direktorat Jenderal Pajak Departemen Keuangan
Republic Indonesia, Keputusan Menteri Keuangan Nomor 544/KMK.04/2000
Tentang Kriteria Wajib Pajak yang dapat diberikan Pengembalian
Pendahuluan Kelebihan Pembayaran Pajak.
Republic Indonesia, KeputusanMentri Keuangan Nomor 222/KMK.03/2002
tanggal 14 Mei 2002 Tentang Kode Etik Pegawai di Lingkungan Direktorat
Jenderal Pajak Departemen Keuangan.
Republic Indonesia, Undang-undang Nomor 23 A
Republic Indonesia, Undang-Undang Nomor 7 Tahun 1983 tentang Pajak
Penghasilan
Republik Indonesia, Undang-Undang Nomor 28 Tahun 2007, tentang Perubahan
Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan
Umum dan Tata Cara Perpajakan.
105
Republik Indonesia, Undang-Undang Nomor 36 Tahun 2008, tentang Perubahan
Keempat atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak
Penghasilan.
Republik Indonesia,Keputusan Menteri Keuangan Nomor 443/ KMK.01/2001
Tentang Organisasi dan Tata Kerja Kantor Wilayah Direktorat Jenderal
Pajak, Kantor Pelayanan Pajak, Kantor Pajak Bumi dan Bangunan, Kantor
Pemeriksaan dan Penyidikan Pajak, Kantor Penyuluhan dan Pengamatan
Potensi Perpajakan.
Resmi,Siti. (2009). Perpajakan Teori dan Kasus. Jakarta: Salemba Empat.
Sarjono, Haryadi dan Julianita, Winda. (2011). SPSS vs LISREL : Sebuah
Pengantar,Aplikasi untuk Riset. Salemba empat, Jakarta.
Sekaran, uma dan Roger Bougie, (2010). Research Methods for Business. United
Kingdom:A. John Wiley and Sons
Sofyan, Marcus Taufan (2005). Pengaruh penerapan sistem administrasi
perpajakan modern terhadap kepatuhan wajib pajak pada kantor pelayanan
pajak dilingkungan kantor wilayah Direktorat Jendral Pajak wajib pajak.
Sugiyono. (2010). Metode Penelitian Bisnis. Alfabet:Bandung
Supriyati. (2012). Dampak Motivasi dan Pengetahuan perpajakan terhadap
Kepatuhan Wajib Pajak. Jurnal Infestasi Vol.8 No.1 Juni 2012.
Tarjo dan Tjiptohadi Sawarjowono. (2005). Kepercayaan Wajib Pajak Terhadap
Fiskus, Kesadaran Wajib Pajak Terhadap Pentingnya Membayar Pajak,
Rekayasa Akuntansi dan Kepatuhan Wajib Pajak. Jurnal Manajemen,
Akuntansi, dan Bisnis. Volume 3 nomor 2.
Witono, Banu. (2008). Peranan Pengetahuan Pajak Pada Kepatuhan Wajib Pajak.
Jurnal Akuntansi dan Keuagan Volume 7, Nomor 2.
Yustianingsih, Sri (2011). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib
Pajak. Jurnal Widya Warta No.02 Tahun XXXV / Juli 2011 ISSN 0854-
1981
http://elib.unikom.ac.id/files/disk1/380/jbptunikompp-gdl-berrynurdi-18969-7-
pengaruh-t.pdf
http://www.anneahira.com/pengertian-administrasi-20907.htm (Monday, 29 april
2013, 10.20 am)
106
106
Appendix 1: Research of Questionnaire
QUESTIONNAIRE
The Influence of Modernization of Tax Administration System to Taxpayer
Compliance
By:
Evie Trie Hardiani
NIM: 109082100022
DEPARTMENT OF ACCOUNTING
INTERNATIONAL CLASS PROGRAM
FACULTY OF ECONOMIC AND BUSINESS
SYARIF HIDAYATULLAH STATE ISLAMIC UNIVERSITY
JAKARTA
1433 H/2012
107
About: Request of Admission filling of Questionaire Jakarta,
November 2012
Dear,
Sir/Madam
Regarding to the accomplishment of final assignment as bachelor student (S1) in
State Islamic University Syarif Hidayatullah Jakarta, I:
Name : Evie Trie Hardiani
Student ID : 109082100022
Faculty/Major/Semester : Economic and Business/Accounting/VII
Aim to do scientific research to make bachelor thesis entitled: “The Influence of
Modernization Taxation Administration System Implementation on Taxpayer
Compliance on Tax Services Office Pratama, Jakarta, Senen.” Thus, I hope your willingness, sir/madam, to be the respondent by filling the letter
of questionnaire completely and forgive me for bothering your working time, sir/madam.
Obtained data will be only used for the research purpose and not for the performance
assessment purpose, so that the confidentiality will be kept according to the research’s
ethic.
Sir/Madam is requested to read each statement carefully and answer all
questions completely, because if there is one number is not filled, so the
questionnaire is considered invalid.
There is no wrong or right answer in your answer, please choose the answer that
is most suitable with your opinion.
If there is one of you needs the result of this research, so sir/madam can contact me
(phone and e-mail attached below). Thank you for your participation to fill and answer all
questions of my research.
Kind regards,
Supervisor Researcher
(Prof. Dr. Azzam Jasin ) (Evie Trie Hardiani)
108
No. : ……(filled by researcher)
IDENTITY OF RESPONDENT
Name :
Gender : Male
Female
Age : < 25 years old
26 – 35 years old
36 – 40 years old
>40 years old
Position : Director Employee
Manager Others….
Taxation officer
Working experience : < 2 years 4 -5 years
2 – 3 years >5 years
3 – 4 years
Latest Education : Senior High School
Diploma
Bachelor
Others………
109
Instruction
1. Read carefully each statement by using available answer that is most suitable for
you.
2. You only need to give checkmark (√) on the answer you think is most
3. If you want to correct your answer, please encircle (O) the wrong checkmark.
4. Please recheck your all answers and make sure that there is no missed statement.
Level of Answers’ Measurement
No Type of Answer Value
1 SA = Strongly Agree 5
2 A = Agree 4
3 N=Neutral 3
4 DA = Disagree 2
5 SDA = Strongly Disagree 1
A. System of Taxation’s Administration
1. Variable X1: Organizational Structure
Explained by Chaizi Nasucha that organizational structure is an element
relating to the determined role and inter-role relationship, allocation of
activity to separated sub-unit, distribution of authority between
administration position, and communication network.
No Statement SA A N DA SDA 1 An easy procedure on service’s function and receipt’s
function.
2 A clear segregation of function. 3 With the existence of Account Representative, it will help
the taxpayer to get the answer over taxpayer’s question.
4 With the existence of Taxpayer’s Account, it will ease the
supervision over right and obligation of taxation for
every taxpayer.
110
2. Variable X2: Organizational Procedure
Organizational procedure relates to the process of communication,
decision-making, achievement selection, socialization and career.
3. Variable X3: Organizational Strategy
Organizational strategy is considered as a tactic, view of attitude and action aimed to
use all conditions, factors, opportunities, and resources so the goals of organization
can be achieved well and successfully.
No Statement SA A N DA SDA
1 Procedure of services in filling and submitting Annual Tax
Form (SPT) of income tax is more effective.
2 Service and receipt through computerization program, such as e-
reporting and e-SPT on line that have been in progress.
3 Form relating to the admission filling and delivery of SPT and
SSP of income tax is easy to get/ to obtain.
4 Intensity of service’s and receipt’s volume have run as the
applicable regulation.
5 Facilities given by KPP have been proper for taxpayer.
6 KPP’s services have been accordance with applicable
regulation.
7 Service and supervision of taxation administration through one
door service (Account Representative) can decrease contiguity
between taxpayer and tax officer that can cause negative impact
8 There is simplification of administration’s procedure, the
increase of time standard, service quality and tax receipt.
9 There is support from modern information technology in giving
tax’s services, supervision, receipt and levy.
No Statement SA A N DA SDA
1 There is campaign of tax care and awareness so it can
increase the understanding about right and obligation of taxation.
2 With the existence of online tax payment so it can decrease
Administrative cost and Compliance cost.
3 Socialization and illumination cost of taxation to increase the
111
4. Variable X4: Organizational Culture
Organizational culture is defined as a system of belief’s spreading and values
developing in the organization and directs the behavior of its members
No Statement SA A N DA SDA
1 Duty and responsibility of taxpayer has been done based on
organization’s procedure.
2 Tax officer understand tax regulation and competent on his duty.
3 Disciplined and responsible tax officer on his duty.
4 Competent tax officer.
5 The implementation of which is characterized with the existence of
good organizational culture.
6 Qualified and professional human resources
B. Taxpayer compliance
According to Desi Handayani, compliance of taxpayer can be defined as a situation
where the taxpayer fulfill all taxation obligations and receive his/her taxation rights.
understanding about right and obligation of taxation are affordable
for taxpayer.
4 Intensification of tax receipt by doing the tax levy through the
seizure of taxpayer account, prevention, taking hostage.
5 Increase the investigation’s activity for criminal act in the field of
taxation to give deterrent effect.
6 Hold training about method and technique of good services in order
to know how to give the right service to taxpayer.
No Statement SA A N DA SDA
1 Always submit filled SPT punctually.
2 Always pay and calculate taxable income tax correctly and
punctually.
3 Always pay the underpayment of income tax before doing
investigation.
112
THANK YOU FOR THE PARTICIPATION
SIR/MADAM
4 The implementation of e-system as the new concept issued by
Directorate General of Tax aimed to increase transparency in
order it can encourage the taxpayer to fulfill his/her obligation.
5 Fill SSP/SPT correctly according to amount of taxable tax.
6 No deferred tax for all types of tax.
113
Appendix 2: The Result of Questionnaire
Organizatonal Stucture(ST)
NO ST1 ST2 ST3 ST4 TOTAL RATA-
RATA
1 4 5 5 5 19 1.27
2 5 4 4 4 17 1.13
3 3 4 4 4 15 1.00
4 4 3 3 3 13 0.87
5 4 4 4 4 16 1.07
6 5 5 5 5 20 1.33
7 4 4 4 4 16 1.07
8 3 3 3 3 12 0.80
9 5 5 4 4 18 1.20
10 4 4 5 5 18 1.20
11 4 3 3 4 14 0.93
12 4 5 3 3 15 1.00
13 5 4 4 4 17 1.13
14 4 5 4 5 18 1.20
15 3 4 3 4 14 0.93
16 5 4 5 4 18 1.20
17 3 3 4 3 13 0.87
18 4 5 5 4 18 1.20
19 5 5 4 5 19 1.27
20 3 3 3 3 12 0.80
21 4 3 3 4 14 0.93
22 4 4 4 4 16 1.07
23 5 5 5 5 20 1.33
24 5 5 4 4 18 1.20
25 3 3 3 4 13 0.87
26 3 3 3 3 12 0.80
27 4 5 4 5 18 1.20
28 3 4 3 4 14 0.93
29 5 4 5 4 18 1.20
30 4 3 4 3 14 0.93
114
NO ST1 ST2 ST3 ST4 TOTAL RATA-
RATA
31 4 4 4 4 16 1.07
32 4 3 4 5 16 1.07
33 4 4 4 3 15 1.00
34 4 4 4 4 16 1.07
35 4 4 4 5 17 1.13
36 4 4 4 4 16 1.07
37 5 5 4 3 17 1.13
38 4 4 5 4 17 1.13
39 4 4 4 5 17 1.13
40 3 4 4 4 15 1.00
41 4 4 4 3 15 1.00
42 5 4 4 4 17 1.13
43 3 4 4 5 16 1.07
44 5 3 5 4 17 1.13
45 4 4 4 4 16 1.07
46 4 4 4 5 17 1.13
47 4 4 3 3 14 0.93
48 4 4 3 5 16 1.07
49 4 5 5 5 19 1.27
50 5 4 4 3 16 1.07
51 3 4 4 4 15 1.00
52 4 3 3 4 14 0.93
53 5 5 5 5 20 1.33
54 4 4 4 4 16 1.07
55 3 3 3 4 13 0.87
56 4 4 4 3 15 1.00
57 4 5 5 4 18 1.20
58 5 4 4 3 16 1.07
59 3 3 4 5 15 1.00
60 4 4 3 3 14 0.93
61 5 5 5 4 19 1.27
62 4 4 5 4 17 1.13
63 4 3 4 4 15 1.00
115
NO ST1 ST2 ST3 ST4 TOTAL RATA-
RATA
64 4 5 4 5 18 1.20
65 3 3 4 4 14 0.93
66 4 4 5 4 17 1.13
67 5 5 4 5 19 1.27
68 3 3 3 4 13 0.87
69 4 5 5 4 18 1.20
70 3 4 4 3 14 0.93
71 4 4 3 4 15 1.00
72 3 3 4 3 13 0.87
73 3 3 4 3 13 0.87
74 4 4 3 4 15 1.00
75 4 3 4 4 15 1.00
76 4 4 4 4 16 1.07
77 4 3 3 4 14 0.93
78 5 5 4 5 19 1.27
79 3 4 3 3 13 0.87
80 4 4 4 4 16 1.07
81 5 5 5 5 20 1.33
82 4 5 4 4 17 1.13
83 4 3 4 4 15 1.00
84 5 4 5 5 19 1.27
85 3 4 3 3 13 0.87
86 5 5 5 5 20 1.33
116
Organizational Procedure (PO)
NO P1 P2 P3 P4 P5 P6 P7 P8 P9 TOTAL Rata-
rata
1 5 5 4 5 5 5 4 5 5 43
3.58
2 4 4 5 4 4 4 5 4 4 38
3.17
3 4 4 3 4 4 4 3 4 4 34
2.83
4 3 3 4 3 3 3 4 3 3 29
2.42
5 5 4 4 4 5 5 4 5 5 41
3.42
6 4 5 5 5 4 4 5 4 4 40
3.33
7 3 4 4 4 3 3 4 3 3 31
2.58
8 4 3 3 3 4 4 3 4 4 32
2.67
9 5 4 5 5 5 5 4 5 5 43
3.58
10 4 5 4 4 4 4 5 4 4 38
3.17
11 3 4 4 3 4 3 3 3 4 31
2.58
12 5 3 4 5 3 4 4 4 3 35
2.92
13 4 4 5 4 4 4 4 5 5 39
3.25
14 4 5 4 5 4 5 4 4 5 40
3.33
15 4 4 3 4 3 4 4 3 4 33
2.75
16 5 4 5 4 5 4 5 5 4 41
3.42
17 3 3 3 3 3 4 4 3 4 30
2.50
18 4 4 4 5 4 5 5 4 5 40
3.33
19 5 5 5 5 4 4 5 5 4 42
3.50
20 3 3 3 3 3 3 3 3 3 27
2.25
21 4 4 4 3 4 3 3 4 3 32
2.67
22 4 4 4 4 4 4 4 4 4 36
3.00
23 5 5 5 5 5 5 5 5 5 45
3.75
24 5 4 5 5 4 4 4 5 5 41
3.42
25 3 4 3 3 4 4 3 4 4 32
2.67
26 3 3 3 3 5 5 3 5 3 33
2.75
27 4 5 4 5 4 5 4 4 5 40
3.33
28 3 4 3 4 3 4 3 3 4 31
2.58
117
NO P1 P2 P3 P4 P5 P6 P7 P8 P9 TOTAL Rata-
rata
29 5 4 5 4 5 4 5 5 4 41
3.42
30 4 3 4 3 4 4 3 4 3 32
2.67
31 5 4 4 4 4 4 4 4 3 36
3.00
32 4 3 4 4 5 5 4 5 5 39
3.25
33 4 4 4 3 5 5 4 5 5 39
3.25
34 3 5 3 4 4 4 4 5 5 37
3.08
35 4 4 4 3 4 4 4 3 4 34
2.83
36 5 5 3 4 5 5 4 4 4 39
3.25
37 4 5 4 4 4 4 4 3 4 36
3.00
38 4 5 5 4 5 5 5 4 3 40
3.33
39 4 4 3 4 4 4 5 4 4 36
3.00
40 5 4 4 4 5 5 5 4 4 40
3.33
41 4 4 4 3 4 4 4 5 4 36
3.00
42 5 4 3 4 4 4 4 5 5 38
3.17
43 5 4 4 5 5 5 4 5 5 42
3.50
44 4 4 4 4 4 5 4 5 5 39
3.25
45 3 4 4 4 3 4 4 4 4 34
2.83
46 5 4 4 3 4 5 5 4 4 38
3.17
47 4 4 5 4 3 3 4 4 4 35
2.92
48 5 4 4 3 4 5 4 5 5 39
3.25
49 4 4 4 4 5 5 4 4 4 38
3.17
50 4 5 5 4 3 3 5 3 3 35
2.92
51 4 3 3 4 4 3 4 5 5 35
2.92
52 5 4 4 4 4 4 5 5 5 40
3.33
53 5 5 5 5 5 5 5 5 5 45
3.75
54 5 4 4 4 5 5 5 4 4 40
3.33
55 4 3 3 4 4 4 4 4 4 34
2.83
56 4 4 4 4 4 4 4 4 4 36
3.00
118
NO P1 P2 P3 P4 P5 P6 P7 P8 P9 TOTAL Rata-
rata
57 4 4 4 3 4 4 4 4 4 35
2.92
58 4 5 5 4 5 5 4 4 4 40
3.33
59 4 4 4 4 4 4 4 4 5 37
3.08
60 5 3 3 4 5 5 5 4 4 38
3.17
61 4 4 4 4 4 3 3 4 4 34
2.83
62 4 5 4 3 4 4 5 5 5 39
3.25
63 4 3 4 4 4 4 4 4 4 35
2.92
64 5 5 4 4 5 5 4 4 5 41
3.42
65 4 4 3 4 4 3 4 4 4 34
2.83
66 4 5 4 4 4 4 4 4 4 37
3.08
67 5 4 5 4 4 5 4 4 5 40
3.33
68 4 3 3 4 4 3 4 4 4 33
2.75
69 4 4 4 3 5 4 5 5 4 38
3.17
70 4 3 4 5 4 4 4 4 5 37
3.08
71 4 4 4 3 4 3 3 4 4 33
2.75
72 4 4 4 5 4 3 4 4 5 37
3.08
73 5 4 4 4 4 4 4 4 5 38
3.17
74 4 4 4 4 4 4 4 3 5 36
3.00
75 4 4 4 5 5 5 3 4 3 37
3.08
76 4 4 4 5 3 3 5 4 4 36
3.00
77 4 3 4 4 4 5 4 4 4 36
3.00
78 4 5 4 4 5 4 5 5 4 40
3.33
79 5 4 4 4 4 4 4 4 4 37
3.08
80 4 5 5 5 5 5 4 4 5 42
3.50
81 4 5 5 4 4 3 4 4 5 38
3.17
82 5 4 4 4 4 4 4 4 4 37
3.08
83 5 4 3 5 5 5 4 4 4 39
3.25
84 4 5 5 5 5 5 4 4 5 42
3.50
85 4 4 4 5 3 3 3 4 4 34
2.83
86 4 4 5 5 4 4 4 5 4 39
3.25
119
Organizational Strategy (SO)
NO SO1 SO2 SO3 SO4 SO5 SO6 SO7 TOTAL Rata-rata
1 4 4 4 5 4 4 4 29 4.14
2 5 5 5 4 5 5 5 34 4.86
3 3 3 3 4 3 3 3 22 3.14
4 4 4 4 3 4 4 4 27 3.86
5 4 4 4 4 5 5 5 31 4.43
6 5 5 5 5 4 4 4 32 4.57
7 4 4 4 4 3 3 3 25 3.57
8 3 3 3 3 4 4 4 24 3.43
9 4 4 4 5 3 4 4 28 4.00
10 5 5 5 4 4 5 5 33 4.71
11 3 3 3 4 4 3 3 23 3.29
12 4 4 4 3 3 4 4 26 3.71
13 5 5 5 4 4 4 5 32 4.57
14 4 5 5 4 5 5 4 32 4.57
15 3 4 3 3 4 3 4 24 3.43
16 5 4 5 5 4 5 4 32 4.57
17 3 4 4 3 4 4 3 25 3.57
18 4 5 5 4 5 5 4 32 4.57
19 5 4 4 5 4 4 5 31 4.43
20 3 3 3 3 3 3 3 21 3.00
21 3 4 3 4 3 3 4 24 3.43
22 4 4 4 4 4 4 4 28 4.00
23 5 5 5 5 5 5 5 35 5.00
24 5 4 4 4 4 4 4 29 4.14
25 3 3 3 3 3 4 4 23 3.29
26 4 4 4 4 5 5 5 31 4.43
27 4 5 4 4 5 4 5 31 4.43
28 3 4 3 3 4 3 4 24 3.43
29 5 4 5 5 4 5 4 32 4.57
30 4 3 4 4 3 4 3 25 3.57
31 4 4 4 3 4 4 4 27 3.86
32 4 5 3 4 4 4 4 28 4.00
33 4 5 4 4 4 4 4 29 4.14
120
NO SO1 SO2 SO3 SO4 SO5 SO6 SO7 TOTAL Rata-rata
34 5 5 5 4 4 4 4 31 4.43
35 4 4 3 4 4 3 4 26 3.71
36 4 4 5 3 5 4 4 29 4.14
37 5 4 4 4 4 4 4 29 4.14
38 4 4 4 4 4 4 4 28 4.00
39 4 4 4 4 3 3 4 26 3.71
40 4 4 4 4 3 4 4 27 3.86
41 4 4 4 5 5 4 3 29 4.14
42 5 5 5 5 4 4 4 32 4.57
43 4 4 4 4 4 4 5 29 4.14
44 4 4 4 5 5 4 4 30 4.29
45 5 5 5 5 5 4 4 33 4.71
46 4 4 4 4 4 4 4 28 4.00
47 4 5 5 5 3 3 4 29 4.14
48 4 4 4 4 4 4 4 28 4.00
49 3 4 4 5 5 4 4 29 4.14
50 4 5 5 4 4 4 4 30 4.29
51 4 4 4 5 4 4 4 29 4.14
52 3 4 4 4 5 4 4 28 4.00
53 4 4 5 5 5 4 4 31 4.43
54 5 5 4 4 5 4 4 31 4.43
55 4 4 4 5 4 5 5 31 4.43
56 4 5 4 5 4 4 4 30 4.29
57 4 4 5 5 4 5 5 32 4.57
58 5 5 4 4 5 5 5 33 4.71
59 4 4 5 5 4 5 5 32 4.57
60 4 3 5 5 5 4 4 30 4.29
61 4 4 4 5 4 4 4 29 4.14
62 5 3 3 4 5 4 5 29 4.14
63 4 4 4 4 4 4 4 28 4.00
64 4 3 4 5 4 4 3 27 3.86
65 4 4 4 4 4 4 3 27 3.86
66 5 4 4 4 4 4 3 28 4.00
67 4 5 4 4 5 4 4 30 4.29
68 5 4 4 5 4 3 4 29 4.14
69 3 4 4 4 4 4 4 27 3.86
121
NO SO1 SO2 SO3 SO4 SO5 SO6 SO7 TOTAL Rata-rata
70 4 4 5 5 5 5 5 33 4.71
71 5 5 3 4 4 5 5 31 4.43
72 5 5 5 4 4 4 4 31 4.43
73 4 4 3 4 4 4 4 27 3.86
74 4 4 4 4 4 4 4 28 4.00
75 4 4 4 4 5 4 4 29 4.14
76 4 4 4 5 4 5 5 31 4.43
77 4 4 4 5 5 4 4 30 4.29
78 4 5 5 5 4 4 4 31 4.43
79 4 4 4 4 4 3 5 28 4.00
80 4 3 4 4 4 4 4 27 3.86
81 5 5 4 5 4 4 4 31 4.43
82 5 5 5 5 4 4 4 32 4.57
83 5 5 5 5 5 4 4 33 4.71
84 5 4 5 5 4 4 4 31 4.43
85 4 4 4 4 4 4 4 28 4.00
86 5 4 4 5 4 4 4 30 4.29
122
Organizational Culture(BO)
NO BO1 BO2 BO3 BO4 BO5 BO6 BO7 TOTAL Rata-rata
1 4 4 4 4 5 4 4 29 4.14
2 5 4 5 5 4 5 5 33 3.67
3 3 4 3 3 4 3 3 23 2.56
4 4 5 4 4 3 4 4 28 3.11
5 5 4 5 5 5 5 5 34 3.78
6 4 4 4 4 4 4 4 28 3.11
7 3 5 3 3 3 3 3 23 2.56
8 4 3 4 4 4 4 4 27 3.00
9 4 5 5 4 5 4 4 31 3.44
10 5 4 4 5 4 5 5 32 3.56
11 4 4 4 3 3 3 4 25 2.78
12 3 4 4 4 5 5 3 28 3.11
13 4 5 5 4 5 5 5 33 3.67
14 5 4 5 5 5 4 5 33 3.67
15 3 4 3 3 4 3 3 23 2.56
16 5 5 4 5 4 5 4 32 3.56
17 4 3 4 4 4 4 3 26 2.89
18 5 5 5 5 5 5 4 34 3.78
19 4 5 4 4 4 4 5 30 3.33
20 3 3 3 3 3 3 3 21 2.33
21 3 3 4 3 3 3 4 23 2.56
22 4 4 4 4 4 4 4 28 3.11
23 5 5 5 5 5 5 5 35 3.89
24 5 5 4 4 5 4 4 31 3.44
25 4 3 4 4 3 3 4 25 2.78
26 4 4 4 5 3 3 5 28 3.11
27 4 4 5 4 5 4 5 31 3.44
28 3 3 4 3 4 3 4 24 2.67
29 5 5 4 5 4 5 4 32 3.56
30 4 4 3 4 3 4 4 26 2.89
31 4 5 4 4 4 5 5 31 3.44
32 4 4 5 4 5 4 4 30 3.33
33 4 4 3 4 3 4 4 26 2.89
34 4 3 4 4 4 3 3 25 2.78
123
NO BO1 BO2 BO3 BO4 BO5 BO6 BO7 TOTAL Rata-rata
35 4 4 4 3 5 5 5 30 3.33
36 5 5 5 4 4 4 4 31 3.44
37 4 4 4 4 3 3 3 25 2.78
38 3 3 3 4 4 4 4 25 2.78
39 4 4 4 3 4 4 5 28 3.11
40 3 5 5 4 5 5 4 31 3.44
41 3 4 5 4 4 3 4 27 3.00
42 3 5 4 4 4 4 4 28 3.11
43 3 5 4 4 5 4 5 30 3.33
44 3 4 5 4 4 5 4 29 3.22
45 4 3 5 4 3 4 4 27 3.00
46 4 5 4 4 5 4 5 31 3.44
47 4 4 3 3 4 3 3 24 2.67
48 5 5 4 4 4 4 5 31 3.44
49 3 4 5 4 4 5 5 30 3.33
50 3 3 4 4 3 3 3 23 2.56
51 4 3 4 4 4 4 3 26 2.89
52 3 4 5 4 4 4 4 28 3.11
53 5 5 5 4 5 5 5 34 3.78
54 4 5 5 4 5 5 5 33 3.67
55 3 4 4 5 3 3 3 25 2.78
56 4 5 4 4 4 4 4 29 3.22
57 3 4 4 5 4 5 4 29 3.22
58 4 3 5 5 3 4 3 27 3.00
59 5 5 4 5 5 4 5 33 3.67
60 4 3 5 4 3 3 4 26 2.89
61 5 4 4 4 4 5 5 31 3.44
62 4 3 5 4 5 4 4 29 3.22
63 3 4 4 4 3 4 4 26 2.89
64 4 5 4 4 4 3 3 27 3.00
65 4 3 4 4 5 5 5 30 3.33
66 3 5 4 4 4 4 4 28 3.11
67 4 4 5 4 3 3 3 26 2.89
68 4 4 4 3 4 4 4 27 3.00
69 3 4 4 4 4 4 5 28 3.11
70 4 4 5 5 5 5 4 32 3.56
124
NO BO1 BO2 BO3 BO4 BO5 BO6 BO7 TOTAL Rata-rata
71 3 4 4 5 4 3 4 27 3.00
72 4 4 4 4 4 4 4 28 3.11
73 4 4 4 4 5 4 5 30 3.33
74 4 4 4 4 4 5 4 29 3.22
75 4 4 5 4 3 4 4 28 3.11
76 3 3 4 5 5 4 5 29 3.22
77 4 4 5 4 4 3 3 27 3.00
78 5 5 4 4 4 4 5 31 3.44
79 4 5 4 3 4 5 5 30 3.33
80 5 3 4 4 3 3 3 25 2.78
81 5 3 4 4 4 4 3 27 3.00
82 4 4 4 4 4 4 4 28 3.11
83 5 5 5 5 5 5 5 35 3.89
84 4 5 4 4 5 5 5 32 3.56
85 3 3 4 4 3 3 3 23 2.56
86 3 4 3 4 4 4 4 26 2.89
Taxpayer Compliance(KWP)
NO KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 Total Rat - Rata
1 4 4 5 5 4 5 27 4.50
2 5 5 4 4 5 4 27 4.50
3 3 3 4 4 3 4 21 3.50
4 4 4 3 3 4 3 21 3.50
5 4 4 4 5 5 5 27 4.50
6 5 5 5 4 4 4 27 4.50
7 4 4 4 3 3 3 21 3.50
8 3 3 3 4 4 4 21 3.50
9 4 5 5 5 4 5 28 4.67
10 5 4 4 4 5 4 26 4.33
11 3 4 3 3 3 3 19 3.17
12 4 4 5 5 4 5 27 4.50
13 5 5 4 4 5 4 27 4.50
14 4 4 5 4 4 4 25 4.17
125
NO KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 Total Rat - Rata
15 3 3 4 4 4 4 22 3.67
16 5 5 4 5 4 5 28 4.67
17 3 3 3 3 3 3 18 3.00
18 4 4 5 4 4 4 25 4.17
19 5 5 5 5 5 5 30 5.00
20 3 3 3 3 3 3 18 3.00
21 3 4 3 4 4 4 22 3.67
22 4 4 4 4 4 4 24 4.00
23 5 5 5 5 5 5 30 5.00
24 5 5 5 5 4 5 29 4.83
25 3 3 3 3 4 3 19 3.17
26 4 3 3 3 5 3 21 3.50
27 4 4 5 4 5 4 26 4.33
28 3 3 4 3 4 3 20 3.33
29 5 5 4 5 4 5 28 4.67
30 4 4 3 4 3 4 22 3.67
31 4 4 4 5 4 4 25 4.17
32 5 4 3 4 4 4 24 4.00
33 3 4 4 4 4 4 23 3.83
34 4 4 4 3 4 3 22 3.67
35 5 4 4 4 4 4 25 4.17
36 4 4 4 5 4 4 25 4.17
37 3 5 5 4 4 3 24 4.00
38 4 4 4 4 4 4 24 4.00
39 5 4 4 4 4 3 24 4.00
40 4 3 4 5 4 3 23 3.83
41 3 4 4 4 3 4 22 3.67
42 4 5 4 5 4 4 26 4.33
43 5 3 4 5 5 4 26 4.33
44 4 5 3 4 4 4 24 4.00
45 4 4 4 3 4 5 24 4.00
46 5 4 4 5 4 4 26 4.33
47 3 4 4 4 4 4 23 3.83
48 5 4 4 5 4 4 26 4.33
49 5 4 5 4 4 4 26 4.33
50 4 5 4 4 4 5 26 4.33
51 4 3 4 4 4 4 23 3.83
126
NO KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 Total Rat - Rata
52 5 4 3 5 4 3 24 4.00
53 5 5 5 4 5 3 27 4.50
54 5 4 4 5 4 4 26 4.33
55 4 3 3 4 4 3 21 3.50
56 4 4 4 4 4 4 24 4.00
57 4 4 5 5 3 4 25 4.17
58 4 5 4 4 4 4 25 4.17
59 4 3 3 5 4 4 23 3.83
60 5 4 4 5 5 3 26 4.33
61 4 5 5 5 4 5 28 4.67
62 4 4 4 5 4 4 25 4.17
63 4 4 3 4 4 4 23 3.83
64 5 4 5 4 5 5 28 4.67
65 4 3 3 4 4 4 22 3.67
66 4 4 4 3 4 4 23 3.83
67 5 5 5 4 5 4 28 4.67
68 4 3 3 5 4 5 24 4.00
69 4 4 5 4 4 4 25 4.17
70 4 3 4 4 4 5 24 4.00
71 4 5 5 3 4 4 25 4.17
72 4 5 5 4 4 5 27 4.50
73 5 4 4 4 5 5 27 4.50
74 4 4 4 4 4 4 24 4.00
75 4 4 4 4 4 3 23 3.83
76 4 4 4 5 4 5 26 4.33
77 4 4 4 4 4 3 23 3.83
78 4 4 5 5 4 4 26 4.33
79 5 4 4 5 5 4 27 4.50
80 4 4 3 3 4 3 21 3.50
81 4 5 5 3 4 4 25 4.17
82 5 4 5 4 5 4 27 4.50
83 5 4 5 5 5 5 29 4.83
84 4 5 4 4 4 5 26 4.33
85 4 3 4 3 4 4 22 3.67
86 4 5 4 3 4 3 23 3.83
127
Appendix 3: Result of Validity and Reliability Test SPSS 20
Oganizational Structure (X1)
Case Processing Summary
N %
Cases
Valid 86 100.0
Excludeda 0 .0
Total 86 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.755 4
Item Statistics
Mean Std. Deviation N
ST1 4.01 .694 86 ST2 4.00 .719 86 ST3 3.98 .686 86 ST4 4.02 .703 86
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item Deleted
ST1 12.00 2.753 .562 .693 ST2 12.01 2.623 .596 .673 ST3 12.03 2.716 .594 .675 ST4 11.99 2.929 .460 .747
Scale Statistics
Mean Variance Std. Deviation N of Items
16.01 4.529 2.128 4
128
Organizational Procedures (X2)
Case Processing Summary
N %
Cases
Valid 86 100.0
Excludeda 0 .0
Total 86 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.793 9
Item Statistics
Mean Std. Deviation N
PO1 4.19 .623 86 PO2 4.07 .647 86 PO3 4.01 .660 86 PO4 4.03 .676 86 PO5 4.15 .642 86 PO6 4.15 .712 86 PO7 4.09 .625 86 PO8 4.16 .630 86 PO9 4.22 .658 86
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item Deleted
PO1 32.90 10.307 .574 .760 PO2 33.01 10.788 .420 .780 PO3 33.07 10.748 .418 .781 PO4 33.05 10.657 .425 .780 PO5 32.93 10.254 .566 .761 PO6 32.93 10.160 .513 .768 PO7 32.99 10.765 .448 .777 PO8 32.92 10.523 .508 .769 PO9 32.86 10.592 .460 .775
Scale Statistics
Mean Variance Std. Deviation N of Items
37.08 12.993 3.605 9
129
Organizational Strategy (X3)
Case Processing Summary
N %
Cases
Valid 86 100.0
Excludeda 0 .0
Total 86 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.786 7
Item Statistics
Mean Std. Deviation N
SO1 4.15 .642 86 SO2 4.17 .617 86 SO3 4.14 .654 86 SO4 4.26 .654 86 SO5 4.14 .617 86 SO6 4.05 .572 86 SO7 4.09 .566 86
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item Deleted
SO1 24.85 5.965 .585 .744 SO2 24.83 6.240 .516 .759 SO3 24.86 5.816 .624 .736 SO4 24.74 6.404 .417 .779 SO5 24.86 6.498 .424 .776 SO6 24.95 6.233 .578 .748 SO7 24.91 6.579 .452 .770
Scale Statistics
Mean Variance Std. Deviation N of Items
29.00 8.212 2.866 7
130
Organizational Culture (X4)
Case Processing Summary
N %
Cases
Valid 86 100.0
Excludeda 0 .0
Total 86 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.779 7
Item Statistics
Mean Std. Deviation N
BO1 3.92 .707 86 BO2 4.09 .730 86 BO3 4.20 .610 86 BO4 4.06 .581 86 BO5 4.06 .725 86 BO6 4.02 .735 86 BO7 4.10 .736 86
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item Deleted
BO1 24.53 7.852 .438 .764 BO2 24.36 7.833 .421 .768 BO3 24.26 8.263 .414 .768 BO4 24.40 8.383 .406 .769 BO5 24.40 7.324 .570 .737 BO6 24.43 6.930 .675 .714 BO7 24.35 7.195 .595 .732
Scale Statistics
Mean Variance Std. Deviation N of Items
28.45 10.086 3.176 7
131
Taxpayer Compliance (Y)
Case Processing Summary
N %
Cases
Valid 86 100.0
Excludeda 0 .0
Total 86 100.0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
.749 6
Item Statistics
Mean Std. Deviation N
KWP1 4.15 .660 86 KWP2 4.06 .675 86 KWP3 4.07 .699 86 KWP4 4.14 .706 86 KWP5 4.10 .532 86 KWP6 4.00 .686 86
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item-Total Correlation
Cronbach's Alpha if Item Deleted
KWP1 20.37 4.919 .564 .692 KWP2 20.47 5.169 .450 .724 KWP3 20.45 4.910 .518 .704 KWP4 20.38 5.063 .455 .723 KWP5 20.42 5.587 .451 .725 KWP6 20.52 5.005 .498 .710
Scale Statistics
Mean Variance Std. Deviation N of Items
24.52 7.005 2.647 6
132
Appendix 4: Result of Multiple Regression
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
ST 86 12 20 16.01 2.128 PO 86 27 45 37.08 3.605 SO 86 21 35 29.00 2.866 BO 86 21 35 28.45 3.176 KWP 86 18 30 24.52 2.647
Valid N (listwise) 86
Correlations
KWP ST PO SO BO
Pearson Correlation
KWP 1.000 .632 .729 .619 .653
ST .632 1.000 .682 .469 .438
PO .729 .682 1.000 .576 .620
SO .619 .469 .576 1.000 .593
BO .653 .438 .620 .593 1.000
Sig. (1-tailed)
KWP . .000 .000 .000 .000 ST .000 . .000 .000 .000 PO .000 .000 . .000 .000 SO .000 .000 .000 . .000 BO .000 .000 .000 .000 .
N
KWP 86 86 86 86 86
ST 86 86 86 86 86
PO 86 86 86 86 86
SO 86 86 86 86 86
BO 86 86 86 86 86
Model Summary
b
Model R R Square Adjusted R Square Std. Error of the Estimate
Durbin-Watson
1 .805a .648 .631 1.609 2.031
a. Predictors: (Constant), BO, ST, SO, PO b. Dependent Variable: KWP
ANOVA
a
Model Sum of Squares Df Mean Square F Sig.
1
Regression 385.865 4 96.466 37.282 .000b
Residual 209.588 81 2.588
Total 595.453 85 a. Dependent Variable: KWP b. Predictors: (Constant), BO, ST, SO, PO
133
Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) .620 2.030 .305 .761 ST .271 .113 .218 2.398 .019 .526 1.902
PO .234 .078 .319 3.020 .003 .389 2.568
SO .170 .081 .184 2.105 .038 .568 1.760
BO .209 .075 .251 2.775 .007 .532 1.879
a. Dependent Variable: KWP
134
KEMENTERIAN KEUANGAN REPUBLIK INDONESIADI REKTORAT JENDERAL PAJAK
KANTOR WILAYAH DJP JAKARTA PUSATJAI.AN JENOEML GATOT SUBROTO I(AV. 40 .42, JAI(ARTA 12190
TELEPON (021) 5250208,5262880; FAKSIMILE (021) 5736066. SITUS www.pajak.go.idLAYANAN |NFORMASI DAN KELUHAN KRTNG PAJAK (021) 500200
NomorSifatLampiranHal
S - tl'{ A/VPJ.06/8D.05/2013Biasa
Pemberian lzin Riset
l, Februari 2013
I--.-_lDesember 2012 hal
I
Yth. Universitas lslam Negeri Syarif Hidayatullah JakartaJalan lr. H. Juanda No. 95, Ciputat 15412
Sehubungan dengan suratPermohonan lzin Riset atas:
Saudara nomor: UnO1 /F8/KP.01.212012 tanggal
NamaNIM / NPM
: Evie Trie Hardiani: 109082100022
dengan ini Kantor Wilayah DJP Jakarta Pusat memberikan izin kepada mahasiswa yang bersangkutanuntuk magang/penyebaran kuesioner/penelitan dan/atau riset pada KPP Pratama JakartaSenen, sepanjang bahan-bahan keterangan/data yang didapat hanya digunakan untuk keperluanakademis, tidak untuk dipublikasikan, dan tidak menyangkut rahasia jabatan/Negara sebagaimanadiatur dalam ketentuan Pasal 34 Undang-undang Nomor 6 Tahun 1983tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah diubah terakhir denganUndang-undang Nomor 16 Tahun 2009.
Selanjutnya setelah selesai melaksanakan riset/penelitiannya, agar kepada mahasiswa yangbersangkutan diminta untuk memberikan satu soft-copy hasil riset/penelitian tersebut sebagai bahanmasukan bagi Direktorat Jenderal Pajak, Soft-copy dimaksud dapat dikirim melalui email ke alamatsebagai berikut: perpustakaan@paiakJp. id.
Demikian, agar dapat digunakan sebagaimana mestinya.
a.n. Kepala Kanwil DJPPjs. Kepala Bidang P2 Humas
W!Binsri gNrP 1 96b021 51 9891 21001
Tembusan: .
Kepala Kanwil DJP Jakarta Pusat
,/A. KEMENTERIAN KEUANGAN REPUBLIK INDONESIA,.ffii, DIREKTORAT JENDERAL PAJAK'IWffiWi KANTOR WILAYAH DJP JAKARTA PUSAT,'Wi KANTOR PELAYANAN PAJAK PRATAMA JAKARTA SENEN
Jl. Kramat Raya No. 136Jakarta- Pusat 10430Kring Pajak : (021) 500200
Telepon : 390902539099s0
Faksimili : 3909944homepage : http:\\www.pajak. go.id
Yang bertanda tangan di
Nama / NIPPangkat / Golongan
Jabatan
Unit Organisasi
dengan ini menerangkan
Nama
NIM
Program Studi
Judul Skripsi
SURAT KETERANGANNomor : KET-04/WPJ.06/KP .090112013
bawah ini :
Joice M.W. Samallo, SE.l 195710111984122001
PenataTk. I/(IIYd)Kepala Sub Bagian Umum
KPP Pratam a J akarta Senen
bahwa:
Evie Trie Hardiani
109082t00022
Strata Satu (S1) Akuntansi lnternasional
"Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap
Kepatuhan Wajib Pajak Orang Pribadi'
Benar telah melalaanakan Riset di Kantor Pelayanan Pajak Pratama Jakarta Senen terhitung mulai tanggal
L5 Maret 2013, yaitu sesuai dengan program serta jadwal yang telah ditetapkan dengan predikat Baik.
Demikian surat keterangan ini kami berikan untuk dapat dipergunakan sebagaimana mestinya.
Jakarta, L9 Februari 2013
SE.1984122001
