PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN

Abstract

This research was aimed to examine the influence of organization structure, organization strategy, organization procedure, organization culture as the indicator from the modernization of tax administration system to the level of obedience of corporate taxpayer at Pratama Tax Office Service (KPP) Surabaya Karangpilang. The sample collection technique used accidental sampling method. The result of questionnaire that distributed to the respondents was processed with multiple linear regressions in SPSS 23 version. The result of this research showed that the organization structure gave positive and significant influence to the level of obedience of corporate taxpayer with the coefficient regressions was 0.863 and the significance level was 0.000. Furthermore, the strategy organization gave positive and significant influence to the level of obedience of corporate taxpayer with the coefficient regressions was 0.583 and the significance level was 0.001. The procedure organization gave positive and significant influence to the level of obedience of corporate taxpayer with the coefficient regressions was 0.430 and the significance level was 0.037. Organization culture gave positive and significant influence to the level of obedience of corporate taxpayer with the coefficient regressions was 0.595 and the significance level was 0.007.
Keywords: Organization structure, organization strategy, organization procedure, organization culture, Obedience of corporate taxpayer.