LAMPIRAN 1 KUESIONER

LAMPIRAN 1

Kepada Yth:

Surabaya, 20 November 2013

Bapak/Ibu Responden

Ditempat

Dengan Hormat,

Saya adalah mahasiswa Program Strata Satu (S1), Fakultas Bisnis

Jurusan Akuntansi Universitas Katolik Widya Mandala Surabaya

yang saat ini tengah mengadakan penelitian dalam rangka menyusun

tugas akhir berupa skripsi.

Nama: Fitri Yuliana

NRP: 3203010044

Pertanyaan-pertanyaan dibawah ini merupakan suatu survei yang

dilakukan untuk mengukur “Faktor-Faktor yang Mempengaruhi

Kepatuhan Wajib Pajak Orang Pribadi (WPOP) dalam

Memiliki Nomor Pokok Wajib Pajak (NPWP)”. Data yang

diperoleh hanya akan digunakan untuk kepentingan penelitian.

Peneliti menjamin sepenuhnya kerahasian identitas seluruh jawaban

Bapak/Ibu sesuai dengan etika penelitian.

Dalam penyusunan skripsi ini, besar harapan saya kepada Bapak/Ibu

untuk berkenan meluangkan waktunya sejenak guna mengisi

kuesioner yang dilampirkan bersama surat ini. Sebelumnya saya

mohon maaf telah mengganggu waktu bekerja Bapak/Ibu dan

mohon maaf apabila ada yang tidak berkenan atas hadirnya

kuesioner ini. Atas kesediaan dan perhatian serta kerjasamanya, saya

ucapkan terima kasih.

Mengetahui,

Dosen Pembimbing

Hormat saya,

DATA RESPONDEN

Mohon Bapak/Ibu/Sdr/i memilih salah satu pengisian data di

bawah ini dengan memberi tanda cawang/centang (



):

Jenis Kelamin: Laki-Laki / Perempuan.

Usia:



< 26 thn.



36 – 40 thn.



51 – 56 thn.



26 – 30 thn.



41 – 45 thn.



Lainnya ...



31 – 35 thn



46 – 50 thn.

Pendidikkan Terakhir:



SD



Diploma



SMP



S1 – S2



SMA



S3



Lainnya ....

Apakah Bapak/Ibu/Sdr/i memiliki NPWP (Wajib untuk Diisi):



Ya



Tidak

Apakah Bapak/Ibu/Sdr/i menggunakan jasa konsultan untuk

memenuhi kewajiban pajak (Wajib untuk Diisi):



Ya



Tidak

Tanggal Pengisian:

________________

Mohon pernyataan di bawah ini diisi sesuai dengan keyakinan

Bapak/Ibu/Sdr/i dan pilih salah satu jawaban dengan memberi

tanda cawang/centang (



) pada jawaban yang dipilih.

Catatan :

STS = Sangat Tidak Setuju, TS = Tidak Setuju, N = Netral/Tidak

Pasti, S = Setuju, SS = Sangat Setuju

No

Pernyataan

STS

1

TS

2

N

3

S

4

SS

5

PWP 1.

Saya memahami ketentuan

peraturan perpajakan.

PWP 2.

Saya memahami peraturan

terbaru pemerintah (PP No. 46

Tahun 2013) tentang adanya

pajak penghasilan final 1

persen untuk UMKM.

PWP 3.

Saya mendaftarkan diri untuk

memiliki NPWP secara

sukarela.

PWP 4.

Saya tidak pernah melakukan

kejahatan di bidang

perpajakan.

PWP 5.

Saya masih merasa takut bila

berhubungan dengan

pemeriksaan pajak.

PWP 6.

Saya bersedia memberikan data

yang diperlukan dalam proses

pemeriksaan pajak.

PWP 7.

Saya tidak pernah

mendapatkan sanksi atau denda

pajak karena kelalaian saya.

No

Pernyataan

STS

1

TS

2

N

3

S

4

SS

5

PWP 8.

Saya akan membantu

kelancaran proses pemeriksaan

pajak bila diperiksa oleh

petugas pajak.

BWP 1.

Saya membutuhkan NPWP

karena saya ingin membayar

pajak dengan tertib sesuai

peraturan undang-undang.

BWP 2.

Saya membutuhkan NPWP

agar dapat menghindari terkena

tarif pajak yang lebih tinggi.

BWP 3.

Saya membutuhkan NPWP

agar dapat melakukan restitusi

(pengembalian pajak) jika

terjadi kelebihan membayar

pajak.

BWP 4.

Saya membutuhkan NPWP

agar memperoleh bebas fiskal

luar negeri jika bepergian ke

luar negeri baik sendiri

maupun dengan keluarga.

BWP 5.

Saya membutuhkan NPWP

agar memperoleh kredit di

bank.

BWP 6.

Saya membutuhkan NPWP

agar dapat melakukan dan

menerima pengalihan hak atas

tanah dan/atau bangunan.

BWP 7.

Saya membutuhkan NPWP

agar dapat membeli valuta

asing kepada bank sebesar

lebih dari 100.000 Dollar USD.

No

Pernyataan

STS

1

TS

2

N

3

S

4

SS

5

BWP 8.

Saya tidak membutuhkan

NPWP agar dapat meminta

pengembalian Pajak

Penghasilan (PPh).

BWP 9.

Saya tidak membutuhkan

NPWP agar dapat meminta

pengembalian Pajak

Pertambahan Nilai (PPN).

BWP 10.

Saya membutuhkan NPWP

untuk mengurus dan

memperoleh ijin impor.

MWP 1.

Saya merasakan pembuatan

NPWP sangat mudah.

MWP 2.

Penghapusan NPWP itu sangat

mudah meskipun harus

diperiksa terlebih dahulu oleh

kantor pajak.

MWP 3.

Informasi mengenai peraturan

perpajakan yang saya butuhkan

sangat mudah diperoleh, yaitu

cukup mencarinya di situs

internet Dirjen Pajak.

MWP 4.

Saya selalu mendapatkan

sosialisasi peraturan pajak yang

terbaru dari Kantor Pajak

tempat saya terdaftar.

MWP 5.

Saya merasakan kemudahan

ketika menyampaikan laporan

SPT Tahunan.

No

Pernyataan

STS

1

TS

2

N

3

S

4

SS

5

MWP 6.

Saya merasakan kemudahan

mendapatkan pelayanan dari

petugas pajak, jika saya

membutuhkan informasi

maupun bantuan teknis ketika

mengalami kesulitan dalam

pembayaran maupun pelaporan

pajak.

MWP 7.

Saya pernah mengikuti

sosialisasi mengenai PP. No.

46 Tahun 2013 tentang adanya

pajak penghasilan final 1

persen untuk UMKM.

SWP 1.

Saya membuat NPWP agar

tidak terkena sanksi perdata

dan administratif.

SWP 2.

Saya percaya bahwa terdapat

sanksi perdata dan sanksi

administratif bagi Wajib Pajak

yang tidak memiliki NPWP

akan diterapkan secara

konsisten dan tegas oleh Dirjen

Pajak.

SWP 3.

Tindakan Wajib Pajak dalam

usaha menghindari pajak harus

dikenakan sanksi.

SWP 4.

Besar kecilnya sanksi yang

dikenakan kepada Wajib Pajak

sangat dipengaruhi oleh tingkat

kepatuhan Wajib Pajak.

No

Pernyataan

STS

1

TS

2

N

3

S

4

SS

5

SWP 5.

Sanksi perpajakan yang

terdapat dalam undang-undang

perpajakan merupakan sesuatu

yang menakutkan bagi

pengusaha UKM.

SWP 6.

Saya merasa diuntungkan

dengan adanya penghapusan

sanksi administrasi saat

kebijakan publik (memangkas

birokrasi) pada tahun 2008.

SWP 7.

Saya mempunyai NPWP agar

tidak dikenakan pajak penghasi-

lan orang pribadi lebih tinggi 20

persen.

PER 1.

Dana pajak digunakan oleh

pemerintah untuk

pembangunan sarana umum

(jalan dan transportasi) agar

menjadi lebih baik.

PER 2.

Dana pajak digunakan oleh

pemerintah untuk

meningkatkan pelayanan

kesehatan masyarakat.

PER 3.

Dana pajak digunakan oleh

pemerintah untuk

meningkatkan mutu dalam

bidang pendidikan.

PER 4.

Dana pajak digunakan oleh

pemerintah untuk

meningkatkan pelayanan dalam

bidang penanggulangan

No

Pernyataan

STS

1

TS

2

N

3

S

4

SS

5

PER 5.

Dana pajak digunakan oleh

pemerintah untuk

meningkatkan bidang

keamanan Negara.

PER 6.

Dana pajak digunakan oleh

pemerintah untuk pembayaran

utang luar negeri.

PER 7.

Saya percaya bahwa aparat

petugas pajak dalam

menjalankan tugas dan

pekerjaannya selalu berpegang

pada prinsip-prinsip kejujuran,

konsisten dan menepati janji.

PER 8.

Saya percaya akan tingkat

pengetahuan, kemampuan dan

penguasaan oleh aparat petugas

pajak dalam menjalankan tugas

dan pekerjaannya.

PER 9.

Dana pajak digunakan oleh

pemerintah untuk

memperbanyak sarana umum

(jalan dan transportasi).

Terima kasih atas kesediaan waktu dan perhatian yang

Bapak/Ibu/Sdr/i telah berikan untuk mengisi kuesioner ini.

LAMPIRAN 2

TANGGAPAN RESPONDEN

TERHADAP FAKTOR-FAKTOR

YANG MEMPENGARUHI

KEPATUHAN WPOP DALAM

LAMPIRAN 3

Hasil Uji Validitas Kepatuhan WPOP dalam memiliki NPWP (PWP)

Correlations PWP1 PWP2 PWP3 PWP4 PWP5 PWP6 PWP7 PWP8 TOTALPWP PWP1 Pearson Correlation 1 .367** .470** .090 -.220* .209* -.046 .200* .594** Sig. (2-tailed) .000 .000 .346 .020 .027 .630 .034 .000 N 112 112 112 112 112 112 112 112 112 PWP2 Pearson Correlation .367** _{1 .510}** _.219* _{.100 .240}* _{.009 .103 .726}** Sig. (2-tailed) .000 .000 .021 .294 .011 .927 .282 .000 N 112 112 112 112 112 112 112 112 112 PWP3 Pearson Correlation .470** _.510** _{1 .339}** _{-.099 .171 .357}** _{.100 .783}** Sig. (2-tailed) .000 .000 .000 .297 .071 .000 .294 .000 N 112 112 112 112 112 112 112 112 112 PWP4 Pearson Correlation .090 .219* _.339** _{1 .088 -.101 .305}** _{-.084 .403}** Sig. (2-tailed) .346 .021 .000 .357 .289 .001 .379 .000 N 112 112 112 112 112 112 112 112 112 PWP5 Pearson Correlation -.220* .100 -.099 .088 1 -.440** .127 -.609** -.013

Sig. (2-tailed) .020 .294 .297 .357 .000 .183 .000 .888 N 112 112 112 112 112 112 112 112 112 PWP6 Pearson Correlation .209* _.240* _{.171 -.101 -.440}** _{1 .164 .668}** _.493** Sig. (2-tailed) .027 .011 .071 .289 .000 .083 .000 .000 N 112 112 112 112 112 112 112 112 112 PWP7 Pearson Correlation -.046 .009 .357** _.305** _{.127 .164 1 .000 .439}** Sig. (2-tailed) .630 .927 .000 .001 .183 .083 .997 .000 N 112 112 112 112 112 112 112 112 112 PWP8 Pearson Correlation .200* _{.103 .100 -.084 -.609}** _.668** _{.000 1 .342}** Sig. (2-tailed) .034 .282 .294 .379 .000 .000 .997 .000 N 112 112 112 112 112 112 112 112 112 TOTAL PWP Pearson Correlation .594** _.726** _.783** _.403** _{-.013 .493}** _.439** _.342** ₁ Sig. (2-tailed) .000 .000 .000 .000 .888 .000 .000 .000 N 112 112 112 112 112 112 112 112 112

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

Hasil Uji Validitas Kebutuhan WP atas Manfaat memiliki NPWP (BWP)

Correlations BWP1 BWP2 BWP3 BWP4 BWP5 BWP6 BWP7 BWP8 BWP9 BWP10 TOTAL BWP BWP1 Pearson Correlation 1 .572** .132 .507** .480** .481** .307** .021 .022 .582** .725** Sig. (2-tailed) .000 .166 .000 .000 .000 .001 .829 .818 .000 .000 N 112 112 112 112 112 112 112 112 112 112 112 BWP2 Pearson Correlation .572** 1 .292** .440** .462** .572** .258** -.173 -.186* .431** .630** Sig. (2-tailed) .000 .002 .000 .000 .000 .006 .067 .050 .000 .000 N 112 112 112 112 112 112 112 112 112 112 112 BWP3 Pearson Correlation .132 .292** 1 .240* .321** .242* .187* -.348** -.369** .135 .307** Sig. (2-tailed) .166 .002 .011 .001 .010 .048 .000 .000 .155 .001 N 112 112 112 112 112 112 112 112 112 112 112 BWP4 Pearson Correlation .507** .440** .240* 1 .517** .612** .466** -.020 .014 .622** .781** Sig. (2-tailed) .000 .000 .011 .000 .000 .000 .836 .888 .000 .000

N 112 112 112 112 112 112 112 112 112 112 112 BWP5 Pearson Correlation .480** _.462** _.321** _.517** _{1 .519}** _.327** _{-.117 -.116 .491}** _.685** Sig. (2-tailed) .000 .000 .001 .000 .000 .000 .218 .224 .000 .000 N 112 112 112 112 112 112 112 112 112 112 112 BWP6 Pearson Correlation .481** _.572** _.242* _.612** _.519** _{1 .264}** _{-.102 -.060 .629}** _.726** Sig. (2-tailed) .000 .000 .010 .000 .000 .005 .285 .532 .000 .000 N 112 112 112 112 112 112 112 112 112 112 112 BWP7 Pearson Correlation .307** _.258** _.187* _.466** _.327** _.264** _{1 .009 .011 .448}** _.573** Sig. (2-tailed) .001 .006 .048 .000 .000 .005 .926 .905 .000 .000 N 112 112 112 112 112 112 112 112 112 112 112 BWP8 Pearson Correlation .021 -.173 -.348** _{-.020 -.117 -.102 .009 1 .966}** _{.064 .234}* Sig. (2-tailed) .829 .067 .000 .836 .218 .285 .926 .000 .503 .013 N 112 112 112 112 112 112 112 112 112 112 112 BWP9 Pearson Correlation .022 -.186* _-.369** _{.014 -.116 -.060 .011 .966}** _{1 .088 .248}** Sig. (2-tailed) .818 .050 .000 .888 .224 .532 .905 .000 .357 .008 N 112 112 112 112 112 112 112 112 112 112 112

BWP10 Pearson Correlation .582** _.431** _{.135 .622}** _.491** _.629** _.448** _{.064 .088 1 .787}** Sig. (2-tailed) .000 .000 .155 .000 .000 .000 .000 .503 .357 .000 N 112 112 112 112 112 112 112 112 112 112 112 TOTAL BWP Pearson Correlation .725** _.630** _.307** _.781** _.685** _.726** _.573** _.234* _.248** _.787** ₁ Sig. (2-tailed) .000 .000 .001 .000 .000 .000 .000 .013 .008 .000 N 112 112 112 112 112 112 112 112 112 112 112

**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

Hasil Uji Validitas Kemudahan WP dalam Urusan Perpajakan (MWP)

Correlations MWP1 MWP2 MWP3 MWP4 MWP5 MWP6 MWP7 TOTALMWP MWP1 Pearson Correlation 1 .772** _.228* _.323** _.637** _.489** _.260** _.764** Sig. (2-tailed) .000 .016 .001 .000 .000 .006 .000 N 112 112 112 112 112 112 112 112 MWP2 Pearson Correlation .772** 1 .249** .368** .599** .544** .345** .793** Sig. (2-tailed) .000 .008 .000 .000 .000 .000 .000 N 112 112 112 112 112 112 112 112 MWP3 Pearson Correlation .228* _.249** _{1 .121 .309}** _{.151 .133 .432}** Sig. (2-tailed) .016 .008 .202 .001 .113 .163 .000 N 112 112 112 112 112 112 112 112 MWP4 Pearson Correlation .323** _.368** _{.121 1 .359}** _.411** _.725** _.700** Sig. (2-tailed) .001 .000 .202 .000 .000 .000 .000 N 112 112 112 112 112 112 112 112 MWP5 Pearson Correlation .637** _.599** _.309** _.359** _{1 .535}** _.248** _.760**

Sig. (2-tailed) .000 .000 .001 .000 .000 .008 .000 N 112 112 112 112 112 112 112 112 MWP6 Pearson Correlation .489** _.544** _{.151 .411}** _.535** _{1 .406}** _.739** Sig. (2-tailed) .000 .000 .113 .000 .000 .000 .000 N 112 112 112 112 112 112 112 112 MWP7 Pearson Correlation .260** _.345** _{.133 .725}** _.248** _.406** _{1 .649}** Sig. (2-tailed) .006 .000 .163 .000 .008 .000 .000 N 112 112 112 112 112 112 112 112 TOTAL MWP Pearson Correlation .764** _.793** _.432** _.700** _.760** _.739** _.649** ₁ Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 N 112 112 112 112 112 112 112 112

**. Correlation is significant at the 0.01 level (2-tailed)

Hasil Uji Validitas Sanksi Pajak bagi WP (SWP)

Correlations SWP1 SWP2 SWP3 SWP4 SWP5 SWP6 SWP7 TOTALSWP SWP1 Pearson Correlation 1 .645** _.583** _.507** _{-.032 .180 .597}** _.755** Sig. (2-tailed) .000 .000 .000 .739 .058 .000 .000 N 112 112 112 112 112 112 112 112 SWP2 Pearson Correlation .645** _{1 .680}** _.591** _{.072 .183 .521}** _.770** Sig. (2-tailed) .000 .000 .000 .453 .054 .000 .000 N 112 112 112 112 112 112 112 112 SWP3 Pearson Correlation .583** _.680** _{1 .860}** _{-.032 .207}* _.596** _.805** Sig. (2-tailed) .000 .000 .000 .736 .028 .000 .000 N 112 112 112 112 112 112 112 112 SWP4 Pearson Correlation .507** _.591** _.860** _{1 -.058 .254}** _.535** _.755** Sig. (2-tailed) .000 .000 .000 .541 .007 .000 .000 N 112 112 112 112 112 112 112 112 SWP5 Pearson Correlation -.032 .072 -.032 -.058 1 .180 -.037 .262**

Sig. (2-tailed) .739 .453 .736 .541 .058 .695 .005 N 112 112 112 112 112 112 112 112 SWP6 Pearson Correlation .180 .183 .207* _.254** _{.180 1 .491}** _.536** Sig. (2-tailed) .058 .054 .028 .007 .058 .000 .000 N 112 112 112 112 112 112 112 112 SWP7 Pearson Correlation .597** _.521** _.596** _.535** _{-.037 .491}** _{1 .803}** Sig. (2-tailed) .000 .000 .000 .000 .695 .000 .000 N 112 112 112 112 112 112 112 112 TOTALS WP Pearson Correlation .755** _.770** _.805** _.755** _.262** _.536** _.803** ₁ Sig. (2-tailed) .000 .000 .000 .000 .005 .000 .000 N 112 112 112 112 112 112 112 112

**. Correlation is significant at the 0.01 level (2-tailed).

Hasil Uji Validitas Persepsi WP tentang Pajak (PER)

Correlations

PER1 PER2 PER3 PER4 PER5 PER6 PER7 PER8 PER9 TOTALPER

PER1 Pearson Correlation 1 .787** _.697** _.702** _.522** _.522** _.498** _.578** _.729** _.838**

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

N 112 112 112 112 112 112 112 112 112 112

PER2 Pearson Correlation .787** 1 .702** .701** .552** .517** .513** .608** .744** .852** Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000 .000

N 112 112 112 112 112 112 112 112 112 112

PER3 Pearson Correlation .697** _.702** _{1 .913}** _.615** _.661** _.368** _.585** _.672** _.878**

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

N 112 112 112 112 112 112 112 112 112 112

PER4 Pearson Correlation .702** _.701** _.913** _{1 .631}** _.694** _.363** _.617** _.721** _.896**

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

N 112 112 112 112 112 112 112 112 112 112

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

N 112 112 112 112 112 112 112 112 112 112

PER6 Pearson Correlation .522** _.517** _.661** _.694** _.624** _{1 .361}** _.463** _.708** _.770**

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

N 112 112 112 112 112 112 112 112 112 112

PER7 Pearson Correlation .498** _.513** _.368** _.363** _.475** _.361** _{1 .418}** _.532** _.587**

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

N 112 112 112 112 112 112 112 112 112 112

PER8 Pearson Correlation .578** _.608** _.585** _.617** _.471** _.463** _.418** _{1 .616}** _.738**

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

N 112 112 112 112 112 112 112 112 112 112

PER9 Pearson Correlation .729** _.744** _.672** _.721** _.702** _.708** _.532** _.616** _{1 .889}**

Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000 .000 N 112 112 112 112 112 112 112 112 112 112 TOTA LPER Pearson Correlation .838** _.852** _.878** _.896** _.764** _.770** _.587** _.738** _.889** ₁ Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000 .000

N 112 112 112 112 112 112 112 112 112 112

**. Correlation is significant at the 0.01 level (2-tailed) *. Correlation is significant at the 0.05 level (2-tailed)

LAMPIRAN 4

Hasil Uji Reliabilitas Kepatuhan WPOP dalam memiliki

NPWP (PWP)

Scale: ALL VARIABLES

Case Processing Summary

N % Cases Valid 112 100.0

Excludeda 0 .0 Total 112 100.0 a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on

Standardized Items N of Items .662 .642 7

Item Statistics Mean Std. Deviation N PWP1 3.3750 1.03214 112 PWP2 2.3750 1.14785 112 PWP3 2.8839 1.16824 112 PWP4 4.3125 .56999 112 PWP6 3.5357 .89974 112 PWP7 4.1696 .78141 112 PWP8 3.5804 .81250 112

Inter-Item Correlation Matrix

PWP1 PWP2 PWP3 PWP4 PWP6 PWP7 PWP8 PWP1 1.000 .367 .470 .090 .209 -.046 .200 PWP2 .367 1.000 .510 .219 .240 .009 .103 PWP3 .470 .510 1.000 .339 .171 .357 .100 PWP4 .090 .219 .339 1.000 -.101 .305 -.084 PWP6 .209 .240 .171 -.101 1.000 .164 .668 PWP7 -.046 .009 .357 .305 .164 1.000 .000 PWP8 .200 .103 .100 -.084 .668 .000 1.000

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 PWP1 20.8571 10.394 .414 .307 .613 PWP2 21.8571 9.673 .452 .358 .600 PWP3 21.3482 8.697 .603 .505 .539 PWP4 19.9196 12.957 .228 .209 .660 PWP6 20.6964 11.060 .392 .526 .620 PWP7 20.0625 12.510 .198 .309 .668 PWP8 20.6518 11.941 .288 .471 .648 Scale Statistics

Mean Variance Std. Deviation N of Items 24.2321 14.216 3.77040 7

Hasil Uji Reliabilitas Kebutuhan WP atas Manfaat memiliki

NPWP (BWP)

Scale: ALL VARIABLES

Case Processing Summary

N % Cases Valid 112 100.0

Excludeda 0 .0 Total 112 100.0 a. Listwise deletion based on all variables in the

procedure.

Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on

Standardized Items N of Items .772 .769 10

Item Statistics Mean Std. Deviation N BWP1 4.1161 .87760 112 BWP2 4.1518 .70019 112 BWP3 3.4196 .74300 112 BWP4 3.7411 .91775 112 BWP5 4.0714 .85650 112 BWP6 3.9821 .79392 112 BWP7 3.1875 .78879 112 BWP8 2.8750 .80678 112 BWP9 2.8661 .81091 112 BWP10 3.6696 .76392 112

Inter-Item Correlation Matrix

BWP1 BWP2 BWP3 BWP4 BWP5 BWP6 BWP7 BWP8 BWP9 BWP1 0 BWP1 1.000 .572 .132 .507 .480 .481 .307 .021 .022 .582 BWP2 .572 1.000 .292 .440 .462 .572 .258 -.173 -.186 .431 BWP3 .132 .292 1.000 .240 .321 .242 .187 -.348 -.369 .135 BWP4 .507 .440 .240 1.000 .517 .612 .466 -.020 .014 .622 BWP5 .480 .462 .321 .517 1.000 .519 .327 -.117 -.116 .491 BWP6 .481 .572 .242 .612 .519 1.000 .264 -.102 -.060 .629

BWP7 .307 .258 .187 .466 .327 .264 1.000 .009 .011 .448 BWP8 .021 -.173 -.348 -.020 -.117 -.102 .009 1.000 .966 .064 BWP9 .022 -.186 -.369 .014 -.116 -.060 .011 .966 1.000 .088 BWP10 .582 .431 .135 .622 .491 .629 .448 .064 .088 1.000 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 BWP1 31.9643 16.305 .614 .495 .727 BWP2 31.9286 17.833 .525 .493 .744 BWP3 32.6607 19.866 .152 .252 .786 BWP4 32.3393 15.632 .682 .546 .715 BWP5 32.0089 16.730 .566 .418 .735 BWP6 32.0982 16.720 .628 .586 .728 BWP7 32.8929 17.862 .441 .287 .753 BWP8 33.2054 20.327 .062 .937 .799 BWP9 33.2143 20.224 .075 .939 .798 BWP10 32.4107 16.442 .710 .584 .718

Scale Statistics

Mean Variance Std. Deviation N of Items 36.0804 21.426 4.62881 10

Hasil Uji Reliabilitas Kemudahan WP dalam Urusan

Perpajakan (MWP)

Scale: ALL VARIABLES

Case Processing Summary

N % Cases Valid 112 100.0

Excludeda 0 .0 Total 112 100.0 a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on

Standardized Items N of Items .819 .818 7

Item Statistics Mean Std. Deviation N MWP1 3.1875 .90575 112 MWP2 3.0179 .79392 112 MWP3 3.8036 .79230 112 MWP4 2.2589 1.00221 112 MWP5 3.1161 .86728 112 MWP6 3.1518 .93201 112 MWP7 2.0268 .82155 112

Inter-Item Correlation Matrix

MWP1 MWP2 MWP3 MWP4 MWP5 MWP6 MWP7 MWP1 1.000 .772 .228 .323 .637 .489 .260 MWP2 .772 1.000 .249 .368 .599 .544 .345 MWP3 .228 .249 1.000 .121 .309 .151 .133 MWP4 .323 .368 .121 1.000 .359 .411 .725 MWP5 .637 .599 .309 .359 1.000 .535 .248 MWP6 .489 .544 .151 .411 .535 1.000 .406 MWP7 .260 .345 .133 .725 .248 .406 1.000

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 MWP1 17.3750 12.975 .649 .645 .778 MWP2 17.5446 13.313 .706 .649 .772 MWP3 16.7589 15.752 .263 .109 .838 MWP4 18.3036 13.078 .545 .562 .799 MWP5 17.4464 13.186 .650 .516 .779 MWP6 17.4107 13.055 .610 .417 .785 MWP7 18.5357 14.179 .514 .553 .802 Scale Statistics

Mean Variance Std. Deviation N of Items 20.5625 18.032 4.24642 7

Hasil Uji Reliabilitas Sanksi Pajak bagi WP (SWP)

Scale: ALL VARIABLES

Case Processing Summary

N % Cases Valid 112 100.0

Excludeda 0 .0 Total 112 100.0 a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on

Standardized Items N of Items .778 .796 7

Item Statistics Mean Std. Deviation N SWP1 3.9643 .91954 112 SWP2 4.3839 .66095 112 SWP3 4.4018 .71609 112 SWP4 4.3929 .64873 112 SWP5 3.5179 .90027 112 SWP6 4.3750 .73674 112 SWP7 3.7500 .93481 112

Inter-Item Correlation Matrix

SWP1 SWP2 SWP3 SWP4 SWP5 SWP6 SWP7 SWP1 1.000 .645 .583 .507 -.032 .180 .597 SWP2 .645 1.000 .680 .591 .072 .183 .521 SWP3 .583 .680 1.000 .860 -.032 .207 .596 SWP4 .507 .591 .860 1.000 -.058 .254 .535 SWP5 -.032 .072 -.032 -.058 1.000 .180 -.037 SWP6 .180 .183 .207 .254 .180 1.000 .491 SWP7 .597 .521 .596 .535 -.037 .491 1.000

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 SWP1 24.8214 9.103 .608 .525 .726 SWP2 24.4018 10.044 .678 .567 .721 SWP3 24.3839 9.626 .717 .801 .710 SWP4 24.3929 10.169 .661 .747 .725 SWP5 25.2679 12.414 .016 .084 .849 SWP6 24.4107 10.983 .368 .322 .774 SWP7 25.0357 8.719 .676 .583 .709 Scale Statistics

Mean Variance Std. Deviation N of Items 28.7857 13.323 3.65007 7

Hasil Uji Reliabilitas Persepsi WP tentang Pajak (PER)

Scale: ALL VARIABLES

Case Processing Summary

N % Cases Valid 112 100.0

Excludeda 0 .0 Total 112 100.0 a. Listwise deletion based on all variables in the procedure.

Reliability Statistics

Cronbach's Alpha

Cronbach's Alpha Based on

Standardized Items N of Items .932 .931 9

Item Statistics Mean Std. Deviation N PER1 2.2500 1.11096 112 PER2 2.3661 1.22287 112 PER3 2.8661 1.35896 112 PER4 2.8929 1.31764 112 PER5 2.1339 .98178 112 PER6 2.3750 1.04945 112 PER7 1.5536 .70824 112 PER8 2.6429 1.03851 112 PER9 2.3125 1.25942 112

Inter-Item Correlation Matrix

PER1 PER2 PER3 PER4 PER5 PER6 PER7 PER8 PER9 PER1 1.000 .787 .697 .702 .522 .522 .498 .578 .729 PER2 .787 1.000 .702 .701 .552 .517 .513 .608 .744 PER3 .697 .702 1.000 .913 .615 .661 .368 .585 .672 PER4 .702 .701 .913 1.000 .631 .694 .363 .617 .721 PER5 .522 .552 .615 .631 1.000 .624 .475 .471 .702 PER6 .522 .517 .661 .694 .624 1.000 .361 .463 .708 PER7 .498 .513 .368 .363 .475 .361 1.000 .418 .532 PER8 .578 .608 .585 .617 .471 .463 .418 1.000 .616

Inter-Item Correlation Matrix

PER1 PER2 PER3 PER4 PER5 PER6 PER7 PER8 PER9 PER1 1.000 .787 .697 .702 .522 .522 .498 .578 .729 PER2 .787 1.000 .702 .701 .552 .517 .513 .608 .744 PER3 .697 .702 1.000 .913 .615 .661 .368 .585 .672 PER4 .702 .701 .913 1.000 .631 .694 .363 .617 .721 PER5 .522 .552 .615 .631 1.000 .624 .475 .471 .702 PER6 .522 .517 .661 .694 .624 1.000 .361 .463 .708 PER7 .498 .513 .368 .363 .475 .361 1.000 .418 .532 PER8 .578 .608 .585 .617 .471 .463 .418 1.000 .616 PER9 .729 .744 .672 .721 .702 .708 .532 .616 1.000 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 PER1 19.1429 53.277 .790 .698 .922 PER2 19.0268 51.720 .802 .718 .921 PER3 18.5268 49.585 .830 .848 .919 PER4 18.5000 49.694 .855 .864 .917 PER5 19.2589 55.977 .707 .566 .927 PER6 19.0179 55.171 .709 .605 .927

PER7 19.8393 61.001 .526 .371 .936 PER8 18.7500 55.829 .671 .472 .929 PER9 19.0804 50.543 .848 .770 .918

Scale Statistics

Mean Variance Std. Deviation N of Items 21.3929 67.322 8.20498 9

LAMPIRAN 5

Hasil Uji Multikolonieritas

Regression

Variables Entered/Removed

Model Variables Entered Variables Removed Method 1 PER, SWP, MWP,

BWPa

. Enter a. All requested variables entered.

Coefficientsa Model Collinearity Statistics Tolerance VIF 1 BWP .507 1.972 MWP .513 1.950 SWP .582 1.719 PER .544 1.837 a. Dependent Variable: PWP

Coefficient Correlationsa Model PER SWP MWP BWP 1 Correlations PER 1.000 .281 -.591 -.188 SWP .281 1.000 -.101 -.601 MWP -.591 -.101 1.000 -.218 BWP -.188 -.601 -.218 1.000 Covariances PER .003 .002 -.003 -.001 SWP .002 .009 .000 -.007 MWP -.003 .000 .008 -.002 BWP -.001 -.007 -.002 .014 a. Dependent Variable: PWP Collinearity Diagnosticsa Model Dimension Eigenval ue Condition Index Variance Proportions (Constant) BWP MWP SWP PER 1 1 4.872 1.000 .00 .00 .00 .00 .00 2 .097 7.078 .01 .00 .00 .01 .50 3 .017 17.127 .04 .01 .98 .02 .42 4 .008 23.958 .93 .20 .01 .15 .01 5 .005 30.297 .02 .78 .01 .81 .07

Collinearity Diagnosticsa Model Dimension Eigenval ue Condition Index Variance Proportions (Constant) BWP MWP SWP PER 1 1 4.872 1.000 .00 .00 .00 .00 .00 2 .097 7.078 .01 .00 .00 .01 .50 3 .017 17.127 .04 .01 .98 .02 .42 4 .008 23.958 .93 .20 .01 .15 .01 5 .005 30.297 .02 .78 .01 .81 .07 a. Dependent Variable: PWP Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N Predicted Value 2.7014 4.5655 3.4614 .36214 112 Residual -1.05760 1.05257 .00000 .39869 112 Std. Predicted Value -2.099 3.049 .000 1.000 112 Std. Residual -2.604 2.592 .000 .982 112 a. Dependent Variable: PWP

LAMPIRAN 6

HASIL UJI REGRESI LINEAR

BERGANDA

Hasil Regresi Linear Berganda

Regression

Variables Entered/Removed

Model Variables Entered

Variables

Removed Method 1 PER, SWP, MWP,

BWPa

. Enter a. All requested variables entered.

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the Estimate 1 .672a .452 .432 .40607 a. Predictors: (Constant), PER, SWP, MWP, BWP

b. Dependent Variable: PWP

ANOVAb

Model Sum of Squares df Mean Square F Sig. 1 Regression 14.558 4 3.639 22.071 .000a

Residual 17.644 107 .165 Total 32.201 111

a. Predictors: (Constant), PER, SWP, MWP, BWP b. Dependent Variable: PWP Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 1.519 .347 4.375 .000 BWP .194 .117 .166 1.656 .101 MWP .275 .089 .310 3.104 .002 SWP -.010 .097 -.010 -.102 .919 PER .200 .057 .339 3.498 .001 a. Dependent Variable: PWP