LAMPIRAN 1 KUESIONERthesis.binus.ac.id/Doc/Lampiran/2012-2-00533-AK...L1 LAMPIRAN 1 KUESIONER Kepada...
Transcript of LAMPIRAN 1 KUESIONERthesis.binus.ac.id/Doc/Lampiran/2012-2-00533-AK...L1 LAMPIRAN 1 KUESIONER Kepada...
L1
LAMPIRAN 1
KUESIONER
Kepada
Bapak/Ibu Responden
KPP Pratama Jakarta Kembangan
Di tempat
Dengan hormat,
Sebagai persyaratan tugas akhir mahasiswa Program Studi Akuntansi (S1) Universitas
Bina Nusantara, saya akan melakukan penelitian tentang “PENGARUH KESADARAN
WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TER HADAP
KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA
KEMBANGAN” . Untuk keperluan tersebut saya mohon kesediaan Bapak/Ibu untuk menjadi
responden dalam penelitian ini dan saya mohon kesediaannya untuk mengisi kuesioner yang
disediakan dengan kejujuran.
Demikian permohonan, atas bantuan dan partisipasinya saya ucapkan terima kasih.
Hormat saya,
Rika Rahmadian
L2
Data Responden
Berikan tanda (√) sesuai dengan data diri anda :
Apakah memiliki NPWP = ya tidak
Jenis Kelamin = L P
Usia = 25-35 thn 36-45 thn 46-55 thn >56 th
Jenis Pekerjaan = TidakBekerja PNS Karyawan swasta
Pegawai BUMN Wirausaha Lainnya
Mohon disebutkan
...................
Tingkat Pendidikan = SMA S1 S2 Lainnya,
Mohon disebutkan
.............................
Bapak/Ibu dapat memberikan jawaban dengan memberikan tanda (√) pada kotak yang sesuai
berdasarkan apa yang anda alami, dengan petunjuk pengisian sebagai berikut :
STS = Sangat Tidak Setuju
TS = Tidak Setuju
S = Setuju
SS = Sangat Setuju
SSS = Sangat Setuju Sekali
L3
a.Kesadaran Wajib Pajak
No. Keterangan STS TS S SS SSS
1 Kesadaran wajib pajak bahwa
melakukan kepatuhan pajak berarti
berpartisipasi dalam penyelenggaraan
Negara.
2. Kesadaran wajib pajak untuk
melakukan pembayaran dan pelaporan
pajak tepat waktu.
3. Kesadaran wajib pajak untuk
memenuhi kewajiban pajak tepat
waktu tanpa pengaruh orang lain.
4. Kesadaran wajib pajak bahwa
melakukan kepatuhan adalah
kewajiban
5. Kesadaran wajib pajak bahwa pajak
digunakan untuk membiayai
pembangunan sarana publik.
L4
b.Pelayanan Fiskus
No. Keterangan STS TS S SS SSS
1.
Pemberian sosialisasi tentang
pajak menyadarkan anda
tentang pentingnya melakukan
kepatuhan pajak
2. Teknologi informasi yang
digunakan oleh KPP sudah
cukup modern
3. Petugas tanggap dan sangat
membantu bila anda
mengalami kesulitan
4. Petugas memberikan
pelayanan dengan cepat dan
memuaskan
5. Gedung KPP sudah cukup
memadai
6. Peralatan pada KPP sudah
cukup memadai
7. Perlu dilakukan perbaikan
infrastruktur seperti perluasan
tempat pelayanan terpadu,
penggunaan sistem informasi
dan tekhnologi
L5
c.Sanksi Pajak
No. Keterangan STS TS S SS SSS
1. Wajib pajak perlu memahami
dengan baik tentang sanksi
perpajakan.
2. Sanksi pajak dapat meningkatkan
kepatuhan wajib pajak.
3. Sanksi pajak membuat wajib pajak
jera dalam melalaikan kewajiban
perpajakannya.
4. Sanksi administrasi denda
Rp.100.000 untuk WPOP yang
telat melaporkan SPT masa sudah
memberatkan.
5. Sanksi administrasi bunga 2%
yang terlambat membayar pajak
sudah memberatkan.
6. Semakin berat sanksi, anda akan
semakin patuh membayar pajak.
L6
d. Kepatuhan Wajib Pajak
No. Keterangan STS TS S SS SSS
1. Saya mendaftarkan diri sebagai wajib
pajak untuk memenuhi kewajiban saya
sebagai warga Negara yang baik
2. Saya akan melaporkan SPT tepat pada
waktunya
3. Saya akan menghitung pajak terhutang
dengan jujur dan benar
4. Saya sebagai wajib pajak patuh membayar
pajak
5. Saya sebagai wajib pajak patuh membayar
sanksi administrasi
L7
LAMPIRAN 2
DATA HASIL REKAPAN KUESIONER
no NPWP kelamin Usia Pekerjaan Pendidikan
1 1 1 1 2 2
2 1 2 1 5 2
3 1 1 2 2 2
4 1 2 2 2 3
5 1 2 1 2 2
6 1 1 1 2 4
7 1 1 2 2 1
8 1 1 1 2 2
9 1 1 2 2 1
10 1 1 1 3 1
11 1 1 1 5 2
12 1 1 1 5 2
13 1 1 2 3 2
14 2 1 1 3 1
15 1 1 1 3 2
16 2 1 2 3 1
17 1 1 1 3 1
18 1 1 1 3 1
19 2 1 1 3 2
20 1 1 1 3 2
21 1 1 1 3 2
22 1 1 2 4 1
23 1 2 1 3 2
24 1 2 1 3 2
25 1 1 1 3 2
26 1 1 2 2 3
27 1 2 1 3 4
28 1 2 1 3 2
29 1 1 1 3 2
30 1 1 2 3 3
31 1 3 1 3 2
32 1 2 1 3 4
33 1 1 2 2 2
34 1 1 1 2 2
35 1 1 1 3 2
36 2 1 1 3 1
37 2 2 1 3 1
38 1 1 2 3 4
39 1 1 1 3 1
L8
40 2 2 1 3 1
41 1 2 1 3 2
42 1 1 1 3 1
43 1 1 1 3 1
44 1 2 1 3 2
45 1 1 2 3 1
46 1 1 1 3 4
47 1 1 1 3 4
48 2 2 2 3 1
49 2 1 1 3 4
50 1 1 1 3 1
51 1 1 2 3 1
52 1 1 2 3 2
53 1 1 1 3 3
54 1 1 1 3 4
55 1 2 1 2 2
56 1 2 2 3 4
57 1 1 2 3 2
58 1 1 1 3 2
59 1 1 2 3 2
60 1 2 1 3 2
61 1 1 4 3 3
62 1 1 1 3 1
63 1 1 3 3 2
64 1 2 1 3 2
65 1 1 1 3 2
66 1 2 1 3 2
67 1 2 1 3 2
68 1 1 1 3 3
69 1 1 1 3 2
70 1 1 1 3 1
71 1 2 1 3 4
72 1 1 2 3 3
73 1 1 2 3 3
74 1 2 1 3 1
75 1 1 1 4 2
76 1 2 1 3 2
77 1 2 2 3 1
78 1 2 2 3 4
79 1 1 2 3 2
80 1 2 1 3 2
81 1 2 1 5 2
82 1 1 1 3 1
83 1 1 1 5 2
L9
84 1 1 3 3 3
85 1 2 2 3 2
86 1 1 2 3 4
87 1 1 2 3 2
88 1 1 2 3 3
89 1 1 2 3 2
90 1 2 2 3 3
91 1 2 2 3 2
92 1 1 1 3 2
93 1 1 1 3 2
94 1 1 1 3 2
95 1 2 2 3 3
96 1 1 1 3 2
97 1 1 1 3 2
98 1 1 1 3 2
99 1 1 2 3 2
100 1 2 2 3 2
L10
DATA HASIL REKAPAN KUESIONER (LANJUTAN)
N
o
KWP Pelayanan Fiskus Sanksi Pajak Kepatuhan Wajib Pajak
K
W
P1
K
W
P2
K
W
P3
K
W
P4
K
W
P5
Total
KWP
P
F
1
P
F
2
P
F
3
P
F
4
P
F
5
P
F
6
P
F
7
Tot
alP
F
S
A
1
S
A
2
S
A
3
S
A
4
S
A
5
S
A
6
Tot
alS
A
kp
th
1
kp
th
2
kp
th
3
kp
th
4
kp
th
5
Total
kpth
1 3 3 3 4 4 17 3 3 3 3 2 2 4 20 4 3 4 2 2 3 18 4 4 4 4 4 20
2 3 3 3 3 3 15 3 3 3 3 2 2 3 19 3 3 4 3 3 3 19 3 3 3 3 3 15
3 3 4 3 4 3 17 3 3 3 3 2 2 5 21 4 3 2 2 2 3 16 3 3 3 3 3 15
4 5 5 5 4 5 24 5 4 3 3 3 2 4 24 3 3 3 2 2 2 15 4 4 4 4 4 20
5 4 4 4 4 4 20 4 3 3 3 3 3 3 22 3 3 3 3 3 3 18 3 3 3 3 3 15
6 5 4 4 5 5 23 4 4 4 4 1 3 4 24 4 4 4 3 4 4 23 4 4 4 4 4 20
7 3 3 3 3 3 15 5 2 2 2 2 2 5 20 5 3 3 5 5 2 23 3 3 3 3 3 15
8 5 5 5 5 5 25 5 5 5 5 5 5 5 35 5 5 5 5 5 5 30 5 5 5 5 5 25
9 2 2 2 2 2 10 3 1 1 1 1 1 1 9 3 2 2 3 3 2 15 2 2 2 2 2 10
1
0 3 5 5 5 3 21 3 2 3 3 2 3 5 21 5 3 3 3 3 2 19 5 5 5 5 5 25
1
1 5 4 3 3 5 20 3 2 3 3 1 2 5 19 3 3 3 1 1 3 14 3 3 3 3 3 15
1
2 5 5 5 5 2 22 5 3 3 3 3 3 5 25 5 5 5 2 2 3 22 5 5 5 5 5 25
1
3 5 3 5 3 5 21 3 3 5 4 3 3 2 23 3 3 3 3 4 2 18 4 3 3 3 3 16
1
4 4 4 4 4 4 20 4 3 3 3 4 3 5 25 4 3 3 3 3 4 20 4 3 4 4 4 19
1
5 3 3 3 3 3 15 3 2 3 2 2 2 3 17 2 3 3 3 4 3 18 3 3 3 3 3 15
1
6 4 3 3 4 4 18 4 3 3 3 3 3 3 22 3 3 3 3 3 2 17 3 3 3 3 3 15
1
7 5 5 5 5 5 25 5 5 5 5 5 5 5 35 4 4 5 4 4 4 25 5 5 5 5 5 25
L11
1
8 3 3 3 3 2 14 3 2 3 2 2 3 3 18 3 3 2 2 3 3 16 3 3 3 3 3 15
1
9 4 5 5 5 5 24 5 3 5 5 4 4 4 30 4 4 4 5 5 5 27 4 5 5 5 5 24
2
0 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
2
1 3 3 3 1 3 13 2 1 1 1 1 1 1 8 3 1 2 5 4 1 16 3 3 3 3 3 15
2
2 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 1 5 3 4 4 20 5 5 5 5 5 25
2
3 4 4 4 4 5 21 4 3 3 3 2 2 5 22 3 3 3 1 1 1 12 3 3 3 3 3 15
2
4 4 4 4 3 4 19 3 2 3 3 2 2 4 19 3 3 3 2 2 4 17 3 3 3 3 3 15
2
5 5 5 5 5 3 23 5 3 3 3 3 3 4 24 5 3 3 5 5 3 24 3 5 5 5 3 21
2
6 4 4 5 5 4 22 4 4 4 4 4 4 5 29 5 4 4 3 3 4 23 4 4 4 4 4 20
2
7 3 3 3 3 3 15 3 2 2 3 3 3 3 19 3 2 3 2 2 2 14 3 3 3 3 2 14
2
8 3 3 4 5 3 18 4 4 5 5 4 3 3 28 3 4 3 3 4 5 22 3 3 4 4 3 17
2
9 3 3 3 3 4 16 3 2 2 2 3 2 3 17 3 3 3 2 3 2 16 3 3 3 3 3 15
3
0 5 5 5 5 5 25 5 3 3 3 3 3 5 25 5 5 5 3 3 3 24 5 5 5 5 5 25
3
1 2 3 2 3 3 13 4 2 3 4 4 4 5 26 4 3 3 3 3 3 19 4 4 4 4 3 19
3
2 2 2 3 2 2 11 2 3 1 2 3 3 3 17 3 3 3 3 3 3 18 3 3 3 3 3 15
3
3 3 3 3 3 4 16 4 3 3 3 3 3 4 23 4 3 3 2 3 3 18 3 3 3 3 3 15
3
4 5 5 5 5 5 25 4 4 4 3 4 3 3 25 4 3 3 2 3 4 19 4 4 4 4 3 19
L12
3
5 5 4 4 5 5 23 4 3 3 3 3 3 5 24 4 2 2 2 4 2 16 5 5 5 5 3 23
3
6 2 4 2 5 5 18 3 3 4 3 3 2 5 23 3 3 4 3 5 5 23 4 5 3 5 4 21
3
7 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
3
8 5 5 5 4 5 24 5 4 4 4 5 4 3 29 5 4 3 3 3 2 20 4 5 4 4 3 20
3
9 4 4 3 4 4 19 4 3 3 3 2 3 5 23 3 4 3 3 3 2 18 4 4 5 4 3 20
4
0 4 4 3 4 3 18 3 3 3 4 3 3 4 23 3 3 4 3 3 3 19 4 4 3 3 3 17
4
1 5 4 3 3 5 20 3 3 4 3 3 3 1 20 5 3 2 3 3 3 19 4 4 4 4 4 20
4
2 4 3 3 3 3 16 3 3 3 3 3 3 4 22 3 3 3 3 2 4 18 3 3 3 3 3 15
4
3 5 5 5 5 3 23 3 3 3 3 3 3 5 23 5 4 2 3 3 4 21 2 5 5 4 4 20
4
4 3 3 3 3 3 15 2 2 2 2 3 3 5 19 3 1 1 1 1 1 8 2 2 3 2 1 10
4
5 4 4 4 4 4 20 4 4 4 4 4 5 5 30 4 4 4 5 2 2 21 3 5 3 3 3 17
4
6 2 3 3 4 4 16 3 3 4 5 4 3 3 25 3 3 2 5 5 2 20 3 3 3 3 2 14
4
7 4 4 4 4 5 21 4 1 1 1 2 1 5 15 4 4 3 2 3 2 18 3 3 3 3 3 15
4
8 4 4 3 3 2 16 4 3 3 4 3 3 4 24 3 2 2 3 3 3 16 5 4 3 4 3 19
4
9 3 4 4 2 3 16 3 3 4 3 4 4 3 24 3 3 4 3 3 4 20 3 3 4 3 3 16
5
0 4 4 4 4 4 20 3 3 4 4 3 3 3 23 3 3 3 2 2 3 16 3 3 3 3 3 15
5
1 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
L13
5
2 3 3 3 3 3 15 3 3 2 3 3 3 4 21 3 2 3 2 2 2 14 3 3 3 3 3 15
5
3 5 5 5 4 5 24 4 2 3 3 3 2 4 21 4 4 4 5 5 4 26 4 5 5 5 4 23
5
4 4 4 4 5 5 22 3 3 4 4 4 3 4 25 4 3 3 3 3 4 20 4 3 3 3 3 16
5
5 4 4 4 4 4 20 4 3 4 4 3 3 3 24 3 3 3 3 3 3 18 3 3 3 3 3 15
5
6 4 5 4 3 4 20 5 3 3 3 3 2 3 22 4 3 3 2 2 2 16 3 4 4 4 3 18
5
7 3 4 3 4 3 17 3 2 3 4 2 2 4 20 3 4 2 2 2 3 16 3 3 3 3 3 15
5
8 3 3 3 4 4 17 3 3 3 3 2 2 4 20 4 3 4 3 3 3 20 4 4 4 4 4 20
5
9 3 3 3 3 3 15 3 3 4 4 3 3 3 23 3 3 2 3 3 5 19 3 3 3 3 3 15
6
0 3 3 3 3 3 15 4 2 3 4 3 3 3 22 3 3 3 4 4 5 22 3 3 3 3 3 15
6
1 4 4 4 4 4 20 3 4 3 3 3 3 2 21 3 3 3 3 3 2 17 3 3 2 3 3 14
6
2 3 3 3 3 3 15 3 2 3 3 2 2 3 18 3 3 2 3 3 3 17 3 3 3 3 3 15
6
3 5 4 4 4 5 22 3 3 3 3 3 3 3 21 3 4 4 3 3 3 20 4 4 4 4 3 19
6
4 3 3 3 3 4 16 4 3 3 3 4 3 2 22 3 4 4 3 4 4 22 3 4 4 3 3 17
6
5 3 4 4 3 5 19 4 3 3 3 3 3 2 21 3 3 3 2 2 3 16 3 4 3 3 4 17
6
6 3 3 4 3 3 16 3 3 3 2 3 3 4 21 4 3 3 2 2 4 18 4 4 4 4 3 19
6
7 5 4 4 4 4 21 4 3 3 3 4 4 4 25 4 5 5 5 5 5 29 4 4 5 5 5 23
6
8 5 5 5 5 5 25 5 3 3 3 3 3 5 25 5 2 2 2 2 2 15 3 3 3 3 3 15
L14
6
9 3 3 3 3 3 15 3 2 3 3 3 3 4 21 3 3 3 5 5 2 21 3 3 3 3 3 15
7
0 3 3 3 3 3 15 3 3 3 2 1 1 3 16 3 3 3 2 3 3 17 3 3 3 3 3 15
7
1 2 3 3 3 2 13 4 3 4 4 3 3 5 26 4 4 4 3 3 5 23 3 4 4 4 3 18
7
2 5 5 4 5 4 23 4 2 4 4 1 1 5 21 4 5 5 1 1 3 19 5 5 5 5 5 25
7
3 5 5 5 5 5 25 4 3 4 4 3 3 5 26 4 3 2 4 2 2 17 5 5 4 4 3 21
7
4 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
7
5 4 4 4 4 4 20 3 3 3 3 3 3 3 21 4 4 4 4 4 4 24 4 4 4 4 4 20
7
6 3 3 3 3 3 15 3 3 4 4 3 3 3 23 3 3 3 2 2 3 16 3 3 3 3 3 15
7
7 5 5 5 5 5 25 3 3 3 3 3 3 3 21 5 5 5 5 5 5 30 3 3 3 3 3 15
7
8 3 3 3 3 3 15 3 3 3 3 2 2 4 20 3 3 3 2 2 2 15 3 3 3 3 3 15
7
9 4 4 4 4 4 20 4 3 3 3 3 2 4 22 3 3 2 4 4 4 20 4 4 4 4 4 20
8
0 3 3 3 3 3 15 3 3 3 3 3 3 3 21 4 4 4 4 4 4 24 4 4 4 4 4 20
8
1 3 3 3 4 5 18 3 3 3 3 2 2 4 20 4 3 4 2 2 3 18 4 4 4 4 4 20
8
2 3 4 4 5 5 21 3 2 3 3 2 2 3 18 5 3 3 3 3 2 19 5 5 5 5 5 25
8
3 5 5 5 5 2 22 5 3 3 3 3 2 5 24 5 5 5 2 2 3 22 4 5 5 5 5 24
8
4 4 4 4 4 4 20 4 3 3 3 2 3 3 21 4 4 3 2 3 3 19 4 4 4 4 4 20
8
5 4 5 5 5 4 23 3 3 3 3 2 2 3 19 5 5 5 2 2 5 24 3 3 3 3 3 15
L15
8
6 3 4 4 4 3 18 3 2 3 3 2 2 5 20 3 3 2 2 2 4 16 3 3 3 3 3 15
8
7 5 5 5 5 5 25 5 3 5 5 3 3 4 28 4 4 5 4 4 4 25 5 5 5 5 5 25
8
8 3 3 3 2 3 14 3 1 3 3 1 1 3 15 3 1 2 5 4 1 16 3 3 3 3 3 15
8
9 3 3 3 3 3 15 3 2 3 3 3 2 3 19 3 2 5 3 4 4 21 5 5 5 5 5 25
9
0 3 3 2 3 3 14 3 3 4 4 3 3 3 23 4 4 4 4 2 3 21 4 4 3 4 4 19
9
1 4 4 3 3 3 17 4 3 3 3 3 3 4 23 3 3 4 2 3 3 18 3 3 3 3 2 14
9
2 3 3 3 3 4 16 3 3 4 3 2 2 4 21 3 3 3 2 2 3 16 4 4 4 4 4 20
9
3 4 4 3 3 4 18 4 3 4 4 3 3 5 26 3 3 3 2 2 3 16 5 5 5 5 5 25
9
4 3 3 3 3 3 15 3 3 3 3 2 2 5 21 3 3 3 2 2 4 17 3 3 3 3 3 15
9
5 4 5 5 5 5 24 5 5 4 4 4 4 4 30 5 5 5 2 2 2 21 5 5 5 5 5 25
9
6 4 4 4 3 4 19 3 2 3 3 2 2 5 20 3 3 3 2 2 4 17 3 3 3 3 3 15
9
7 5 5 5 5 3 23 5 3 3 3 3 3 4 24 5 3 3 3 3 3 20 3 5 5 5 4 22
9
8 4 3 3 3 3 16 3 4 4 4 2 2 4 23 3 3 2 1 1 3 13 3 3 3 3 3 15
9
9 3 3 4 4 5 19 3 3 3 4 1 3 4 21 3 3 3 2 2 2 15 3 3 4 3 3 16
1
0
0 4 4 5 5 4 22 5 4 4 4 3 3 5 28 5 4 4 3 3 4 23 4 4 4 4 4 20
L16
LAMPIRAN 3
HASIL OUTPUT SPSS
A. Analisis Statistik Deskriptif
1. Analisis Deskriptif
2. Analisis Frekuensi
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Kesadaran_wp 100 10 25 18.62 3.736
Pelayanan_fiskus 100 8 35 22.17 4.095
Sanksi_pajak 100 8 30 19.08 3.722
Kepatuhan_wp 100 10 25 18.01 3.778
Valid N (listwise) 100
NPWP
Frequency Percent Valid Percent Cumulative Percent
Valid
Ya 92 92.0 92.0 92.0
Tidak 8 8.0 8.0 100.0
Total 100 100.0 100.0
JENIS_KELAMIN Frequen
cy Percent Valid Percent Cumulative
Percent
Valid
Laki-laki 68 68.0 68.0 68.0
Perempuan 32 32.0 32.0 100.0
Total 100 100.0 100.0
L17
USIA
Frequency Percent Valid Percent Cumulative Percent
Valid
25-35 thn 64 64.0 64.0 64.0
36-45 thn 33 33.0 33.0 97.0 46-55 thn 2 2.0 2.0 99.0
>56 thn 1 1.0 1.0 100.0
Total 100 100.0 100.0
PEKERJAAN Frequency Percent Valid Percent Cumulative
Percent
Valid
PNS 12 12.0 12.0 12.0
Karyawan 81 81.0 81.0 93.0 Pegawai BUMN 2 2.0 2.0 95.0
Wirausaha 5 5.0 5.0 100.0
Total 100 100.0 100.0
PENDIDIKAN Frequency Percent Valid Percent Cumulative Percent
Valid
SMA 23 23.0 23.0 23.0
S1 53 53.0 53.0 76.0 S2 12 12.0 12.0 88.0 Lainnya 12 12.0 12.0 100.0
Total 100 100.0 100.0
L18
B. Uji Validitas dan Reliabilitas
Case Processing Summary
N %
Cases
Valid 100 100.0
Excludeda 0 .0
Total 100 100.0
a. Listwise deletion based on all variables
in the procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.920 23
Item-Total Statistics
Scale Mean if Item
Deleted
Scale Variance if
Item Deleted
Corrected Item-
Total Correlation
Cronbach's Alpha
if Item Deleted
KWP_1 74.18 134.977 .586 .916
KWP_2 74.12 134.066 .706 .914
KWP_3 74.19 133.792 .671 .915
KWP_4 74.15 131.583 .733 .913
KWP_5 74.14 137.839 .426 .919
PF_1 74.31 135.327 .657 .915
PF_2 75.00 137.697 .555 .917
PF_3 74.66 136.509 .587 .916
PF_4 74.66 137.297 .543 .917
PF_5 75.09 136.790 .512 .918
PF_6 75.15 137.785 .514 .918
PF_7 74.12 139.602 .311 .922
SA_1 74.26 136.174 .615 .916
SA_2 74.64 135.021 .613 .916
SA_3 74.62 134.763 .572 .916
SA_4 75.00 140.424 .265 .923
SA_5 74.91 140.608 .264 .923
SA_6 74.77 138.401 .364 .921
KPTH_1 74.32 135.836 .639 .915
KPTH_2 74.18 132.634 .756 .913
KPTH_3 74.22 133.507 .724 .914
KPTH_4 74.23 132.906 .767 .913
KPTH_5 74.44 134.451 .671 .915
L19
1. Kesadaran Wajib Pajak
Correlations
KWP1 KWP2 KWP3 KWP4 KWP5 TOTAL_X1
KWP1
Pearson Correlation 1 .775** .738** .575** .514** .857**
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
KWP2 Pearson Correlation .775** 1 .815** .737** .484** .902**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
KWP3 Pearson Correlation .738** .815** 1 .704** .468** .884**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
KWP4 Pearson Correlation .575** .737** .704** 1 .497** .839**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
KWP5 Pearson Correlation .514** .484** .468** .497** 1 .715**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
TOTAL_X1
Pearson Correlation .857** .902** .884** .839** .715** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's Alpha N of Items
.892 5
L20
2. Pelayanan Fiskus
Reliability Statistics
Cronbach's Alpha N of Items
.824 7
Correlations
PF1 PF2 PF3 PF4 PF5 PF6 PF7 TOTAL_X2
PF1
Pearson Correlation
1 .418** .342** .357** .404** .339** .371** .653**
Sig. (2-tailed) .000 .001 .000 .000 .001 .000 .000
N 100 100 100 100 100 100 100 100
PF2
Pearson Correlation
.418** 1 .613** .563** .569** .629** .146 .777**
Sig. (2-tailed) .000 .000 .000 .000 .000 .147 .000 N 100 100 100 100 100 100 100 100
PF3
Pearson Correlation
.342** .613** 1 .842** .440** .488** .140 .764**
Sig. (2-tailed) .001 .000 .000 .000 .000 .164 .000 N 100 100 100 100 100 100 100 100
PF4
Pearson Correlation .357** .563** .842** 1 .469** .551** .215* .794**
Sig. (2-tailed) .000 .000 .000 .000 .000 .032 .000 N 100 100 100 100 100 100 100 100
PF5
Pearson Correlation .404** .569** .440** .469** 1 .792** .056 .745**
Sig. (2-tailed) .000 .000 .000 .000 .000 .580 .000 N 100 100 100 100 100 100 100 100
PF6
Pearson Correlation .339** .629** .488** .551** .792** 1 .130 .783**
Sig. (2-tailed) .001 .000 .000 .000 .000 .196 .000 N 100 100 100 100 100 100 100 100
PF7
Pearson Correlation .371** .146 .140 .215* .056 .130 1 .454**
Sig. (2-tailed) .000 .147 .164 .032 .580 .196 .000 N 100 100 100 100 100 100 100 100
TOTAL_X2
Pearson Correlation .653** .777** .764** .794** .745** .783** .454** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 N 100 100 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
L21
3.Sanksi Pajak
Reliability Statistics
Cronbach's Alpha
N of Items
.729 6
Correlations
SA1 SA2 SA3 SA4 SA5 SA6 TOTAL_X3
SA1
Pearson Correlation 1 .505** .353** .189 .110 .129 .537**
Sig. (2-tailed) .000 .000 .060 .275 .202 .000
N 100 100 100 100 100 100 100
SA2 Pearson Correlation .505** 1 .618** .121 .087 .430** .671**
Sig. (2-tailed) .000 .000 .230 .387 .000 .000 N 100 100 100 100 100 100 100
SA3 Pearson Correlation .353** .618** 1 .176 .207* .426** .694**
Sig. (2-tailed) .000 .000 .080 .039 .000 .000 N 100 100 100 100 100 100 100
SA4 Pearson Correlation .189 .121 .176 1 .802** .193 .669**
Sig. (2-tailed) .060 .230 .080 .000 .054 .000 N 100 100 100 100 100 100 100
SA5 Pearson Correlation .110 .087 .207* .802** 1 .323** .686**
Sig. (2-tailed) .275 .387 .039 .000 .001 .000 N 100 100 100 100 100 100 100
SA6 Pearson Correlation .129 .430** .426** .193 .323** 1 .651**
Sig. (2-tailed) .202 .000 .000 .054 .001 .000 N 100 100 100 100 100 100 100
TOTAL_X3
Pearson Correlation .537** .671** .694** .669** .686** .651** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 N 100 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
L22
4. KepatuhanWajib Pajak
Correlations
KPTH1 KPTH2 KPTH3 KPTH4 KPTH5 TOTAL_Y
KPTH1
Pearson Correlation 1 .759** .699** .811** .750** .873**
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
KPTH2 Pearson Correlation .759** 1 .844** .908** .762** .932**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
KPTH3 Pearson Correlation .699** .844** 1 .904** .758** .918**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
KPTH4 Pearson Correlation .811** .908** .904** 1 .833** .971**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
KPTH5 Pearson Correlation .750** .762** .758** .833** 1 .894**
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
TOTAL_Y
Pearson Correlation .873** .932** .918** .971** .894** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 N 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics Cronbach's
Alpha N of Items
.953 5
L23
C. Uji Asumsi Klasik
1. Uji Normalitas
2. Uji Multikolinearitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics B Std. Error Beta Tolerance VIF 1 (Constant) 2.302 1.881 1.224 .224
Kesadaran_Wp .329 .096 .325 3.420 .001 .654 1.530
Pelayanan_fiskus .152 .091 .165 1.684 .095 .614 1.630
Sanksi_pajak .325 .090 .320 3.595 .001 .744 1.345
a. Dependent Variable: Kepatuhan_Wp
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 100
Normal Parametersa,b Mean 0E-7
Std. Deviation 2.84500934
Most Extreme Differences Absolute .109
Positive .109 Negative -.066
Kolmogorov-Smirnov Z 1.095
Asymp. Sig. (2-tailed) .182
a. Test distribution is Normal.
b. Calculated from data.
L24
3. Uji Heterokedastisitas
L25
D. Uji Hipotesis
Variables Entered/Removeda
Model Variables Entered Variables Removed Method
1 Sanksi_Pajak, Kesadaran_Wp,
Pelayanan_Fiskusb . Enter
a. Dependent Variable: Kepatuhan_Wp
b. All requested variables entered.
1. Analisis Koefisien Determinasi (Uji R2)
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .658a .433 .415 2.889 1.729
a. Predictors: (Constant), Sanksi_Pajak, Kesadaran_Wp, Pelayanan_Fiskus
b. Dependent Variable: Kepatuhan_Wp
2. Uji Simultan (Uji F)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 611.676 3 203.892 24.427 .000b
Residual 801.314 96 8.347
Total 1412.990 99
a. Dependent Variable: Kepatuhan_Wp
b. Predictors: (Constant), Sanksi_Pajak, Kesadaran_Wp, Pelayanan_Fiskus
L26
3. Uji Parsial (Uji t)
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig. B Std. Error Beta 1 (Constant) 2.302 1.881 1.224 .224
Kesadaran_Wp .329 .096 .325 3.420 .001
Pelayanan_Fiskus .152 .091 .165 1.684 .095
Sanksi_Pajak .325 .090 .320 3.595 .001
a. Dependent Variable: Kepatuhan_Wp
L27
LAMPIRAN 4
L28
LAMPIRAN 5
L29
LAMPIRAN 6