KUESIONER PENELITIAN
“Faktor
-Faktor yang Mempengaruhi Penerimaan Wajib
Pajak Orang P ribadi terhadap
E - filing
”
Identitas Responden
Nama :
Jenis Kelamin :
Usia :
Pekerjaan :
KPP :
Jenis alat komunikasi / elektronik yang digunakan :
□ Smartphone □ PC Tablet □ Komputer □ Handphone
□ Android □ Laptop □ iPhone □ Menggunakan semua
Intensitas menggunakan inte rnet :
□ Setiap hari □ Cukup sering □ Kadang
-
kadang □ Tidak pernah
E-filing
adalah sarana pelaporan pajak secara online dan realtime
menggunakan media internet dengan melalui penyedia layanan aplikasi atau
Application Service Provide r . Apakah Anda me ngetahui / menggunakan
E -
filing
?
□ Ya □ Tidak
Jika Anda menjawab Ya, silahkan melanjutkan menjawab pertanyaan kuesioner
yang
Petunjuk Pengisian
Dimohon mengisi dengan tanda (X) pernyataan-pernyataan di bawah ini sesuai
dengan kondisi yang Anda rasakan, yaitu:
1. Sangat tidak setuju (STS)
2. Tidak setuju (TS)
3. Netral (N)
4. Setuju (S)
5. Sangat Setuju (SS)
PERNYATAAN
RESPON
STS
TS
N
S
SS
kemanfaatan sistem informasi (perceived usefulness (PU))
1.
E-filing
mempercepat kegiatan pelaporan
SPT saya.
2.
E-filing
mempermudah kegiatan pelaporan
SPT saya.
3.
E-filing
bermanfaat bagi saya.
4.
E-filing
lebih efisien tempat daripada harus
melapor langsung ke kantor pelayanan pajak.
Persepsi Kemudahan Penggunaan Sistem Informasi (Perceive Ease of Use (PEOU))
1. Mengakses
e-filing
bagi saya mudah
dipelajari.
2. Mengakses
e-filing
tidak sulit bagi saya
3. Mengakses
e-filing
sangat jelas dan mudah
dipahami.
STS
TS
N
S
SS
Niat untuk me nggunakan (be havioral intention to use)
1. Saya berniat untuk menggunakan
e-filing
.
2. Saat ini saya lebih berniat untuk
menggunakan
e-filing
dibandingkan dengan
melapor SPT ke kantor pelayanan pajak /
gerai pajak.
3. Saya berniat menggunakan
e-filing
karena
saya benar-benar ingin menggunakannya,
bukan karena paksaan dari kantor pelayanan
pajak.
Pemakaian nyata (actual system use)
1. Saya menyukai
e-filing.
2. Saya akan menggunakan
e-filing
.
3. Saya akan terus menggunakan
e-filing
.
OUTPUT SPSS
3.4.1 STATISTIK DESKRIPTIF
Descriptive Statistics
N Minimum Ma ximum Mean Std. Deviation
PU1 100 3,00 5,00 4,3600 ,55994
PU2 100 3,00 5,00 4,3700 ,54411
PU3 100 3,00 5,00 4,3300 ,56951
PU4 100 3,00 5,00 4,6100 ,51040
PEOU1 100 2,00 5,00 4,1100 ,88643
PEOU2 100 2,00 5,00 4,0200 ,94259
PEOU3 100 2,00 5,00 4,0100 ,90448
PEOU4 100 2,00 5,00 4,0500 ,84537
BITU1 100 3,00 5,00 3,8400 ,66241
BITU2 100 2,00 5,00 3,9800 ,69602
BITU3 100 2,00 5,00 4,0600 ,89691
AU1 100 2,00 5,00 3,8500 ,72995
AU2 100 2,00 5,00 3,8800 ,79493
AU3 100 2,00 5,00 3,9000 ,84686
Valid N (listwise) 100
3.4.2 UJI INSTRUMEN
3.4.2.1 UJI VALIDITAS
Correlations
PU1 PU2 PU3 PU4 PU
PU1
Pearson Correlation 1 ,885** ,416** ,426** ,853**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
PU2
Pearson Correlation ,885** 1 ,450** ,452** ,871**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
PU3 Pearson Correlation ,416
**
,450** 1 ,517** ,748**
N 100 100 100 100 100
PU4
Pearson Correlation ,426** ,452** ,517** 1 ,735**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
PU
Pearson Correlation ,853** ,871** ,748** ,735** 1 Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Correlations
PEOU1 PEOU2 PEOU3 PEOU4 PEOU
PEOU1
Pearson Correlation 1 ,892** ,389** ,235* ,801**
Sig. (2-tailed) ,000 ,000 ,018 ,000
N 100 100 100 100 100
PEOU2
Pearson Correlation ,892** 1 ,450** ,290** ,838**
Sig. (2-tailed) ,000 ,000 ,003 ,000
N 100 100 100 100 100
PEOU3
Pearson Correlation ,389** ,450** 1 ,779** ,820**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
PEOU4
Pearson Correlation ,235* ,290** ,779** 1 ,714**
Sig. (2-tailed) ,018 ,003 ,000 ,000
N 100 100 100 100 100
PEOU
Pearson Correlation ,801** ,838** ,820** ,714** 1 Sig. (2-tailed) ,000 ,000 ,000 ,000
N 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).
Correlations
BITU1 BITU2 BITU3 BITU
BITU1
Pearson Correlation 1 ,650** ,594** ,832**
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
BITU2
Pearson Correlation ,650** 1 ,762** ,905**
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
BITU
Pearson Correlation ,832** ,905** ,901** 1 Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Correlations
AU1 AU2 AU3 AU
AU1
Pearson Correlation 1 ,839** ,793** ,858**
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
AU2
Pearson Correlation ,839** 1 ,882** ,890**
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
AU3
Pearson Correlation ,793** ,882** 1 ,892**
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
AU
Pearson Correlation ,858** ,890** ,892** 1 Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
3.4.2.2 UJI RELIABILITAS
Reliability Statistics PU
Cronbach's Alpha
Cronbach's Alpha Based on
Standardized
Items
N of Items
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item
-Total Correlation Squared Multiple Correlation Cronbach's
Alpha if Item Deleted
PU1 13,3100 1,711 ,715 ,783 ,728
PU2 13,3000 1,707 ,752 ,793 ,711
PU3 13,3400 1,903 ,537 ,326 ,814
PU4 13,0600 2,017 ,548 ,329 ,805
Reliability Statistics PEOU
Cronbach's
Alpha
Cronbach's
Alpha Based on Standardized
Items
N of Items
,805 ,804 4
Item-Total Statistics
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Corrected Item -Total Correlation Squared Multiple Correlation Cronbach's Alpha if Item
Deleted
PEOU1 12,0800 4,842 ,632 ,796 ,750
PEOU2 12,1700 4,486 ,681 ,808 ,725
PEOU3 12,1800 4,695 ,659 ,661 ,737
PEOU4 12,1400 5,374 ,512 ,612 ,804
Reliability Statistics BITU
Cronbach's
Alpha
Cronbach's
Alpha Based on Standardized
Items
N of Items
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item
-Total Correlation
Squared
Multiple Correlation
Cronbach's
Alpha if Item Deleted
BITU1 8,0400 2,241 ,658 ,446 ,850
BITU2 7,9000 1,949 ,798 ,641 ,725
BITU3 7,8200 1,523 ,749 ,598 ,787
Reliability Statistics AU
Cronbach's Alpha
Cronbach's Alpha Based on
Standardized
Items
N of Items
,938 ,939 3
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item
-Total Correlation
Squared
Multiple Correlation
Cronbach's
Alpha if Item Deleted
AU1 7,7800 2,537 ,840 ,716 ,936
AU2 7,7500 2,230 ,911 ,831 ,879
3.4.3 UJI AUMSI KLASIK
3.4.3.1 UJI NORMALITAS
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 100
Normal Parametersa,b Mean 0E-7
Std. Deviation 1,86792472
Most Extreme Differences
Absolute ,085
Positive ,071
Negative -,085
Kolmogorov-Smirnov Z ,852
Asymp. Sig. (2-tailed) ,463
a. Test distribution is Normal. b. Calculated from data.
DATA > 0,005 JADI DATA NORMAL
3.4.3.2 UJI MULRIKOLINEARITAS
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Consta
nt) 5,626 1,944 2,894 ,005
PU ,415 ,119 ,366 3,471 ,001 ,820 1,219
PEOU -,066 ,074 -,094 -,894 ,374 ,820 1,219
a. Dependent Variable: BITU
3.4.3.3 UJI HETEROKEDASTISITAS
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Consta
nt) 4,510 1,113 4,054 ,000
PU -,115 ,068 -,181 -1,684 ,095 ,820 1,219
PEOU -,061 ,042 -,155 -1,444 ,152 ,820 1,219
a. Dependent Variable: ABS_RES
SIG > 0,05 TIDAK TERJADI MASALAH HETEROKEDASTISITAS
3.4.4 UJI HIPOTESIS
3.4.4.1 UJI STATISTIK T
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constan
t) 5,626 1,944 2,894 ,005
PU ,415 ,119 ,366 3,471 ,001 ,820 1,219
PEOU -,066 ,074 -,094 -,894 ,374 ,820 1,219
a. Dependent Variable: BITU
JIKA SIG < DARI 0,05 MAKA TERDAPAT PENGARUH YANG
SIGNIFIKAN
PU SIGNIFIKAN
3.4.4.2 UJI STATISTIK F
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 44,365 2 22,182 6,229 ,003b
Residual 345,425 97 3,561
Total 389,790 99
a. Dependent Variable: BITU b. Predictors: (Constant), PEOU, PU
Sig < dari 0,05 maka terdapat pengaruh yang signifikan thdp BITU
3.4.4.3 UJI R2
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 ,337a ,114 ,096 1,88708
a. Predictors: (Constant), PEOU, PU
3.3.5 UJI VARIABEL INTERVENING
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant
) 5,626 1,944 2,894 ,005
PU ,415 ,119 ,366 3,471 ,001 ,820 1,219
PEOU -,066 ,074 -,094 -,894 ,374 ,820 1,219
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Consta
nt) ,997 2,041 ,488 ,626
PU ,113 ,128 ,087 ,889 ,376 ,730 1,371
PEOU ,087 ,074 ,107 1,162 ,248 ,814 1,229
BITU ,601 ,102 ,520 5,878 ,000 ,886 1,128
