Case Processing Summary - Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Medan Polonia

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Lampiran 4. Uji Reliabilitas dan Validitas 30 Sampel

1. Hasil Uji Reliabilitas dan Validitas Persepsi Sikap Terhadap Keadilan

dari Sistem Perpajakan

Reliability

Case Processing Summary

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Reliability Statistics

Cronbach's

Alpha

N of Items

.649 2

Item Statistics

Mean Std. Deviation N

Sikap Keadilan 1 (SK1) 3.6333 .61495 30

Correlations

Sikap Keadilan

1 (SK1)

Sikap Keadilan

2 (SK2)

Total X1

Sikap Keadilan 1 (SK1)

Pearson Correlation 1 .483** .845**

Sig. (2-tailed) .007 .000

N 30 30 30

Pearson Correlation .483** 1 .876**

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2. Hasil Uji Reliabilitas dan Validitas Norma Sosial

Reliability

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Cronbach's

Alpha

N of Items

.710 2

Item Statistics

Norma Sosial 1 (NS1) 3.7000 .87691 30

Norma Sosial 2 (NS2) 3.8000 .71438 30

Correlations

Norma Sosial 1

(NS1)

Norma Sosial 2

(NS2)

Total X2

Norma Sosial 1 (NS1)

Sig. (2-tailed) .001 .000

N 30 30 30

Sig. (2-tailed) .001 .000

N 30 30 30

Total X2

Pearson Correlation .908** .857** 1

Sig. (2-tailed) .000 .000

N 30 30 30

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3. Hasil Uji Reliabilitas dan Validitas Norma Individu

Reliability

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Cronbach's

Alpha

N of Items

.873 3

Item Statistics

Mean Std. Deviation N Individu 1

(NI1)

Norma Individu 2 (NI2)

Total X3

Norma Individu

1 (NI1)

Pearson

Correlation 1 .806

** _.675** _.926

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Norma Individu

2 (NI2)

Pearson

Correlation .806

** ₁ _.641** _.928**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Norma Individu

3 (NI3)

Pearson

Correlation .675

**

.641** 1 .834**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Total X3

Pearson

Correlation .926

** _.928** _.834** ₁**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

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4. Hasil Uji Reliabilitas dan Validitas Persepsi Probabilitas Ditemukan

Reliability

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Cronbach's

Alpha

N of Items

.883 2

Item Statistics

Probabilitas Ditemukan 1

(PD1) 3.9000 .75886 30

(PD2) 4.0333 .80872 30

Correlations

Probabilitas

Ditemukan 1

(PD1)

Probabilitas

Ditemukan 2

(PD2)

Total X4

(PD1)

Sig. (2-tailed) .000 .000

N 30 30 30

(PD2)

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5. Hasil Uji Reliabilitas dan Validitas Persepsi Besarnya Penalti

Reliability

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Cronbach's

Alpha

N of Items

.903 3

Item Statistics

Besarnya Penalti 1 (BP1) 3.6667 .66089 30

Correlations

Besarnya Penalti 1 (BP1)

Total X4

Pearson

Correlation 1 .748

** _.820** _.917

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Pearson

Correlation .748

** ₁ _.764** _.923**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Pearson

Correlation .820

**

.764** 1 .925**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Total X4

Pearson

Correlation .917

** _.923** _.925** ₁**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

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6. Hasil Uji Reliabilitas dan Validitas Niat Kepatuhan Pajak

Reliability

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Cronbach's

Alpha

N of Items

.809 2

Item Statistics

Niat Kepatuhan Pajak 1

(NKP1) 3.8000 .48423 30

(NKP2) 3.8667 .62881 30

Correlations

Niat Kepatuhan

Pajak 1 (NKP1)

Niat Kepatuhan

Pajak 2 (NKP2)

Total Z

(NKP1)

Sig. (2-tailed) .000 .000

N 30 30 30

(NKP2)

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7. Hasil Uji Reliabilitas dan Validitas Kepatuhan Pajak

Reliability

N %

Cases

Valid 30 100.0

Excludeda 0 .0

Total 30 100.0

Cronbach's

Alpha

N of Items

.802 3

Item Statistics

Kepatuhan Pajak 1 (KP1) 3.9333 .52083 30

Correlations

Kepatuhan Pajak 1 (KP1)

Total Y

Pearson

Correlation 1 .604

** _.686** _.879

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

Pearson

Correlation .604

**

1 .481** .818**

Sig. (2-tailed) .000 .007 .000

N 30 30 30 30

Pearson

Correlation .686

** _.481** ₁ _.859**

Sig. (2-tailed) .000 .007 .000

N 30 30 30 30

Total Y

Pearson

Correlation .879

**

.818** .859** 1**

Sig. (2-tailed) .000 .000 .000

N 30 30 30 30

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Lampiran 6. Uji Reliabilitas dan Validitas

2. Hasil Uji Reliabilitas dan Validitas Persepsi Sikap Terhadap Keadilan

dari Sistem Perpajakan

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.725 2

Item Statistics

Correlations

Sikap Keadilan

1 (SK1)

Sikap Keadilan

2 (SK2)

Total X1

Sig. (2-tailed) .000 .000

N 100 100 100

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3. Hasil Uji Reliabilitas dan Validitas Norma Sosial

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.738 2

Item Statistics

Norma Sosial 1 (NS1) 3.7000 .75879 100

Norma Sosial 2 (NS2) 3.7000 .70353 100

Correlations

Norma Sosial 1

(NS1)

Norma Sosial 2

(NS2)

Total X2

Sig. (2-tailed) .000 .000

N 100 100 100

Sig. (2-tailed) .000 .000

N 100 100 100

Total X2

Pearson Correlation .899** .882** 1

Sig. (2-tailed) .000 .000

N 100 100 100

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4. Hasil Uji Reliabilitas dan Validitas Norma Individu

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.847 3

Item Statistics

Norma Individu 1 (NI1) 3.9000 .67420 100

Correlations

Total X3

Norma Individu

1 (NI1)

Pearson

Correlation 1 .694

** _.604** _.871

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Norma Individu

2 (NI2)

Pearson

Correlation .694

**

1 .664** .911**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Norma Individu

3 (NI3)

Pearson

Correlation .604

** _.664** ₁ _.848**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Total X3

Pearson

Correlation .871

** _.911** _.848** ₁**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

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5. Hasil Uji Reliabilitas dan Validitas Persepsi Probabilitas Ditemukan

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.857 2

Item Statistics

(PD1) 3.7800 .83581 100

(PD2) 3.9000 .83485 100

Correlations

Probabilitas

Ditemukan 1

(PD1)

Probabilitas

Ditemukan 2

(PD2)

Total X4

(PD1)

Sig. (2-tailed) .000 .000

N 100 100 100

(PD2)

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6. Hasil Uji Reliabilitas dan Validitas Persepsi Besarnya Penalti

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.863 3

Item Statistics

Correlations

Total X5

Pearson

Correlation 1 .655

** _.732** _.873

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Pearson

Correlation .655

**

1 .710** .905**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Pearson

Correlation .732

** _.710** ₁ _.901**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Total X5

Pearson

Correlation .873

**

.905** .901** 1**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

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7. Hasil Uji Reliabilitas dan Validitas Niat Kepatuhan Pajak

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.774 2

Item Statistics

(NKP1) 3.7800 .54272 100

(NKP2) 3.8800 .62410 100

Correlations

Niat Kepatuhan

Pajak 1 (NKP1)

Niat Kepatuhan

Pajak 2 (NKP2)

Total Z

(NKP1)

Sig. (2-tailed) .000 .000

N 100 100 100

(NKP2)

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7. Hasil Uji Reliabilitas dan Validitas Kepatuhan Pajak

Reliability

N %

Cases

Valid 100 100.0

Excludeda 0 .0

Total 100 100.0

Cronbach's

Alpha

N of Items

.802 3

Item Statistics

Correlations

Total Y

Pearson

Correlation 1 .575

**

.657** .850

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Pearson

Correlation .575

** ₁ _.539** _.846**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Pearson

Correlation .657

** _.539** ₁ _.858**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

Total Y

Pearson

Correlation .850

**

.846** .858** 1**

Sig. (2-tailed) .000 .000 .000

N 100 100 100 100

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Lampiran 8. Output Regresi Persamaan Substruktural 1

Regression

Variables Entered/Removeda

Model Variables

Entered

Variables

Removed

Method

1

Besarnya

Penalti, Sikap

Keadilan,

Norma Sosial,

Probabilitas

Ditemukan,

Norma Individub

. Enter

a. Dependent Variable: Niat Kepatuhan Pajak

b. All requested variables entered.

Model Summary

Model R R Square Adjusted R

Square

Std. Error of the

Estimate

1 .691a .478 .450 .78348

a. Predictors: (Constant), Besarnya Penalti, Sikap Keadilan, Norma

Sosial, Probabilitas Ditemukan, Norma Individu

ANOVA

a. Dependent Variable: Niat Kepatuhan Pajak

b. Predictors: (Constant), Besarnya Penalti, Sikap Keadilan, Norma Sosial, Probabilitas

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Coefficientsa

Model Unstandardized Coefficients Standardized

Coefficients

t

B Std. Error Beta

1

(Constant) .937 .820 1.142

Sikap Keadilan .109 .069 .126 1.587

Norma Sosial .349 .067 .430 5.178

Norma Individu .125 .051 .219 2.430

Probabilitas Ditemukan .109 .055 .161 1.991

Besarnya Penalti .102 .043 .180 2.343

Coefficientsa

Model Sig. Collinearity Statistics

Tolerance VIF

1

(Constant) .256

Sikap Keadilan .116 .888 1.126

Norma Sosial .000 .804 1.244

Norma Individu .017 .687 1.456

Probabilitas Ditemukan .049 .853 1.173

Besarnya Penalti .021 .945 1.058

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Lampiran 9. Output Regresi Persamaan Substruktural 2

Regression

Variables Entered/Removeda

Model Variables

Entered

Variables

Removed

Method

1

Niat Kepatuhan

Pajak, Besarnya

Penalti, Sikap

Keadilan,

Probabilitas

Ditemukan,

Norma Individu,

Norma Sosialb

. Enter

a. Dependent Variable: Kepatuhan Pajak

b. All requested variables entered.

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the

Estimate

1 .740a .548 .519 1.09114

a. Predictors: (Constant), Niat Kepatuhan Pajak, Besarnya Penalti,

Sikap Keadilan, Probabilitas Ditemukan, Norma Individu, Norma Sosial

b. Dependent Variable: Kepatuhan Pajak

ANOVA

a. Dependent Variable: Kepatuhan Pajak

b. Predictors: (Constant), Niat Kepatuhan Pajak, Besarnya Penalti, Sikap Keadilan, Probabilitas

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Coefficientsa

Model Unstandardized Coefficients Standardized

Coefficients

t

B Std. Error Beta

1

(Constant) 3.563 1.150 3.099

Sikap Keadilan .020 .097 .016 .209

Norma Sosial .018 .106 .015 .168

Norma Individu .462 .074 .541 6.243

Probabilitas Ditemukan .326 .078 .324 4.207

Besarnya Penalti -.006 .062 -.007 -.093

Niat Kepatuhan Pajak .013 .144 .009 .093

Coefficientsa

Model Sig. Collinearity Statistics

Tolerance VIF

1

(Constant) .003

Sikap Keadilan .835 .865 1.156

Norma Sosial .867 .626 1.598

Norma Individu .000 .646 1.547

Probabilitas Ditemukan .000 .818 1.222

Besarnya Penalti .926 .893 1.120

Niat Kepatuhan Pajak .926 .522 1.914