Lish 4.12 Hasil Uji t
1. Kuesioner Penelitian Deskriptif Responden
1. Kuesioner Penelitian
6
Membayar dan melaporkan pajak merupakan salah satu bentuk pengabdian saya kepada Negara
7
Saya akan merasa malu dengan lingkungan kerja saya jika saya tidak membayar dan melaporkan pajak
III Pengetahuan Perpajakan (X2)
1 Saya mengetahui fungsi dari pajak yang dibayar.
2 Saya mengetahui bahwa membayar pajak merupakan kewajiban setiap warga negara.
3 Saya mengetahui perubahan peraturan perpajakan yang berlaku.
4 Saya mengetahu tata cara mengisi SPT sesuai dengan peraturan yang berlaku
5 Saya mengetahui manfaat menyampaikan SPT 6
Saya mengetahui sanksi apabila tidak menyampaikan SPT tepat waktu atau tidak sesuai dengan peraturan yang berlaku
IV Penerapan E-Filling (X3)
1 Saya selalu menggunakan e-Filling setiap melaporkan pajak
2 Menggunakan e-Filling mampu menghemat waktu saya dalam melaporkan SPT
3 Saya merasa e-Filling sangat fleksibel untuk digunakan
4 System e-Filling dapat membantu saya melakukan pelaporan pajak sacara efisien
5 Saya dapat menghemat biaya dan energy saat menggunakan e-Filling untuk melaporkan SPT 6 Saya merasa puas dengan pelayanan system e-
Filling
2. Butir soal kepatuhan wajib pajak (Y) dan Motivasi (X1) N
o
Butir soal kepatuhan wajib pajak (Y) dan Motivasi (X1)
Y.
1 Y.
2 Y.
3 Y.
4 Y.
5 Y.
6 Y.
7 X1.
1 X1.
2 X1.
3 X1.
4 X1.
5 X1.
6 X1.
7
1 5 5 5 5 5 5 5 2 5 3 2 4 5 5
2 5 5 4 5 5 5 5 4 4 4 2 4 5 4
3 5 5 5 4 4 4 4 5 5 2 2 4 4 5
4 5 5 5 5 5 5 5 5 5 5 3 5 5 5
5 4 5 4 4 4 4 4 4 4 4 3 4 4 4
6 5 5 5 4 5 4 5 5 5 4 2 4 5 5
7 5 4 3 4 4 4 4 5 5 3 3 4 5 4
8 5 3 4 4 4 4 5 5 5 5 3 4 5 4
9 4 4 4 4 4 4 4 4 4 4 2 2 4 4
10 5 3 3 4 5 5 5 5 4 2 2 5 5 5
11 5 4 4 4 4 4 4 4 4 4 3 4 4 4
12 5 4 4 3 4 4 4 4 5 3 3 5 5 4
13 4 4 3 4 4 4 4 4 4 4 2 4 4 4
14 5 4 3 5 5 5 5 5 5 4 2 5 5 5
15 5 5 4 5 5 5 5 5 4 4 2 5 5 5
16 5 5 5 5 5 5 5 5 5 5 3 5 5 5
17 5 4 4 4 4 4 4 4 4 3 2 4 4 4
18 5 5 5 5 5 5 5 2 5 3 2 4 5 5
19 4 4 4 4 3 4 4 4 3 3 3 4 5 4
20 4 4 4 4 4 3 4 4 4 4 3 4 4 4
21 4 3 3 3 3 3 3 4 3 3 3 3 5 4
22 4 3 3 3 3 4 3 3 3 3 3 4 4 4
23 5 3 5 3 4 4 4 4 4 4 2 4 4 4
24 4 4 4 4 4 4 4 4 4 2 2 3 4 4
25 5 4 4 4 4 4 4 4 4 4 2 4 4 4
26 4 4 3 4 4 4 4 4 3 3 3 3 4 4
27 5 4 4 4 5 5 4 4 4 3 2 4 4 4
28 4 3 3 3 5 5 5 3 3 2 2 3 4 4
29 5 4 3 4 4 4 4 4 5 3 2 5 5 5
30 5 4 4 4 4 4 4 4 4 3 2 4 4 4
31 5 4 3 4 4 4 4 4 4 4 2 4 5 5
32 4 5 4 4 3 3 3 5 5 3 2 5 5 3
33 5 4 4 4 4 4 4 4 4 4 3 4 4 4
34 5 4 4 4 5 5 4 4 4 3 2 4 4 4
35 4 4 4 4 4 3 4 4 4 4 3 4 4 4
36 5 5 4 5 5 5 5 5 5 4 2 5 5 5
37 5 4 3 5 5 5 5 5 5 4 2 5 5 5
38 4 4 3 4 4 4 4 4 3 3 3 3 4 4
39 4 4 4 4 3 4 4 4 3 3 3 4 5 4
40 5 4 3 4 4 4 4 5 5 3 3 4 5 4
41 4 3 3 3 5 5 5 3 3 2 2 3 4 4
42 4 4 3 4 4 4 4 4 4 4 2 4 4 4
43 5 4 3 4 4 4 4 4 4 4 2 4 5 5
44 4 5 4 4 3 3 3 5 5 3 3 5 5 3
3. Butir soal Pengetahuan Perpajakan (X2) dan Penerapan E-filling (X3)
No
Butir soal Pengetahuan Perpajakan (X2) dan Penerapan E-filling (X3) X2.
1
X2.
2
X2.
3
X2.
4
X2.
5
X2.
6
X3.
1
X3.
2
X3.
3
X3.
4
X3.
5
X3.
6
1 4 5 4 4 4 4 4 4 5 5 5 5
2 4 5 4 4 5 4 5 5 5 5 5 5
3 5 5 5 5 5 5 5 5 5 5 5 5
4 5 5 4 4 5 4 5 5 5 5 5 5
5 4 5 3 3 3 4 4 4 4 4 3 4
6 5 5 5 5 5 5 5 5 4 3 4 5
7 4 5 4 4 4 4 4 4 4 4 4 4
8 4 5 4 4 5 5 4 5 5 5 2 5
9 4 4 4 4 4 4 4 4 4 4 4 4
10 5 5 5 5 5 5 3 3 3 4 3 3
11 4 4 4 4 4 4 4 4 4 3 4 4
12 5 5 3 4 4 4 4 5 4 4 5 4
13 4 4 4 4 4 4 3 4 4 3 4 4
14 5 5 5 5 5 5 5 5 5 5 5 5
15 5 5 5 5 5 5 5 5 5 5 5 5
16 5 5 5 5 5 5 4 4 4 4 4 4
17 4 4 4 4 4 4 4 4 4 4 4 4
18 4 5 4 4 4 4 4 4 5 5 5 5
19 4 4 4 4 4 4 4 4 4 4 4 4
20 4 4 4 4 4 4 4 4 4 4 4 4
21 4 5 4 3 3 3 3 3 3 3 3 3
22 4 4 3 3 3 3 3 3 3 3 3 3
23 4 5 5 4 4 3 4 5 5 5 5 5
24 4 4 4 4 4 4 5 5 5 5 5 5
25 4 4 4 4 4 4 4 4 4 4 4 4
26 4 4 2 3 3 3 3 4 4 4 4 3
27 4 5 4 4 4 4 4 5 5 5 5 4
28 4 4 3 3 3 4 3 4 4 4 4 3
29 4 5 3 3 3 4 4 4 4 5 5 5
30 4 4 4 4 4 4 4 4 4 4 4 4
31 4 5 4 4 5 5 5 5 5 5 5 5
32 4 5 5 3 3 4 3 4 3 3 4 3
33 4 4 4 4 4 4 4 4 4 3 4 4
34 4 5 4 4 4 4 4 5 5 5 5 4
35 4 4 4 4 4 4 4 4 4 4 4 4
36 5 5 5 5 5 5 5 5 5 5 5 5
37 5 5 5 5 5 5 5 5 5 5 5 5
38 4 4 2 3 3 3 3 4 4 4 4 3
39 4 4 4 4 4 4 4 4 4 4 4 4
40 4 5 4 4 4 4 4 4 4 4 4 4
41 4 4 3 3 3 4 3 4 4 4 4 3
42 4 4 4 4 4 4 3 4 4 3 4 4
43 4 5 4 4 5 5 5 5 5 5 5 5
44 4 5 5 3 3 4 4 4 4 4 4 3
4. Data Ordinal Ke Interval
NO Succesive Interval
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7 Y
1 5.614 5.742 5.556 5.990 5.679 5.815 5.921 40.317 2 5.614 5.742 4.311 5.990 5.679 5.815 5.921 39.072 3 5.614 5.742 5.556 4.504 4.320 4.404 4.473 34.614 4 5.614 5.742 5.556 5.990 5.679 5.815 5.921 40.317 5 4.000 5.742 4.311 4.504 4.320 4.404 4.473 31.755 6 5.614 5.742 5.556 4.504 5.679 4.404 5.921 37.421 7 5.614 4.365 3.000 4.504 4.320 4.404 4.473 30.681 8 5.614 3.000 4.311 4.504 4.320 4.404 5.921 32.075 9 4.000 4.365 4.311 4.504 4.320 4.404 4.473 30.378 10 5.614 3.000 3.000 4.504 5.679 5.815 5.921 33.533 11 5.614 4.365 4.311 4.504 4.320 4.404 4.473 31.992 12 5.614 4.365 4.311 3.000 4.320 4.404 4.473 30.488 13 4.000 4.365 3.000 4.504 4.320 4.404 4.473 29.067 14 5.614 4.365 3.000 5.990 5.679 5.815 5.921 36.385 15 5.614 5.742 4.311 5.990 5.679 5.815 5.921 39.072 16 5.614 5.742 5.556 5.990 5.679 5.815 5.921 40.317 17 5.614 4.365 4.311 4.504 4.320 4.404 4.473 31.992 18 5.614 5.742 5.556 5.990 5.679 5.815 5.921 40.317 19 4.000 4.365 4.311 4.504 3.000 4.404 4.473 29.058
20 4.000 4.365 4.311 4.504 4.320 3.000 4.473 28.973 21 4.000 3.000 3.000 3.000 3.000 3.000 3.000 22.000 22 4.000 3.000 3.000 3.000 3.000 4.404 3.000 23.404 23 5.614 3.000 5.556 3.000 4.320 4.404 4.473 30.367 24 4.000 4.365 4.311 4.504 4.320 4.404 4.473 30.378 25 5.614 4.365 4.311 4.504 4.320 4.404 4.473 31.992 26 4.000 4.365 3.000 4.504 4.320 4.404 4.473 29.067 27 5.614 4.365 4.311 4.504 5.679 5.815 4.473 34.762 28 4.000 3.000 3.000 3.000 5.679 5.815 5.921 30.415 29 5.614 4.365 3.000 4.504 4.320 4.404 4.473 30.681 30 5.614 4.365 4.311 4.504 4.320 4.404 4.473 31.992 31 5.614 4.365 3.000 4.504 4.320 4.404 4.473 30.681 32 4.000 5.742 4.311 4.504 3.000 3.000 3.000 27.558 33 5.614 4.365 4.311 4.504 4.320 4.404 4.473 31.992 34 5.614 4.365 4.311 4.504 5.679 5.815 4.473 34.762 35 4.000 4.365 4.311 4.504 4.320 3.000 4.473 28.973 36 5.614 5.742 4.311 5.990 5.679 5.815 5.921 39.072 37 5.614 4.365 3.000 5.990 5.679 5.815 5.921 36.385 38 4.000 4.365 3.000 4.504 4.320 4.404 4.473 29.067 39 4.000 4.365 4.311 4.504 3.000 4.404 4.473 29.058 40 5.614 4.365 3.000 4.504 4.320 4.404 4.473 30.681 41 4.000 3.000 3.000 3.000 5.679 5.815 5.921 30.415 42 4.000 4.365 3.000 4.504 4.320 4.404 4.473 29.067 43 5.614 4.365 3.000 4.504 4.320 4.404 4.473 30.681 44 4.000 5.742 4.311 4.504 3.000 3.000 3.000 27.558
NO Succesive Interval
X1.1 X1.2 X1.3 X1.4 X1.5 X1.6 X1.7 X1
1 2.000 5.485 3.191 2.000 4.246 5.596 6.223 28.741 2 3.813 4.207 4.346 2.000 4.246 5.596 4.692 28.900 3 5.223 5.485 2.000 2.000 4.246 4.000 6.223 29.178 4 5.223 5.485 5.623 3.607 5.645 5.596 6.223 37.403 5 3.813 4.207 4.346 3.607 4.246 4.000 4.692 28.911 6 5.223 5.485 4.346 2.000 4.246 5.596 6.223 33.120 7 5.223 5.485 3.191 3.607 4.246 5.596 4.692 32.040 8 5.223 5.485 5.623 3.607 4.246 5.596 4.692 34.473 9 3.813 4.207 4.346 2.000 2.000 4.000 4.692 25.058 10 5.223 4.207 2.000 2.000 5.645 5.596 6.223 30.895 11 3.813 4.207 4.346 3.607 4.246 4.000 4.692 28.911 12 3.813 5.485 3.191 3.607 5.645 5.596 4.692 32.029
13 3.813 4.207 4.346 2.000 4.246 4.000 4.692 27.304 14 5.223 5.485 4.346 2.000 5.645 5.596 6.223 34.518 15 5.223 4.207 4.346 2.000 5.645 5.596 6.223 33.241 16 5.223 5.485 5.623 3.607 5.645 5.596 6.223 37.403 17 3.813 4.207 3.191 2.000 4.246 4.000 4.692 26.149 18 2.000 5.485 3.191 2.000 4.246 5.596 6.223 28.741 19 3.813 3.000 3.191 3.607 4.246 5.596 4.692 28.145 20 3.813 4.207 4.346 3.607 4.246 4.000 4.692 28.911 21 3.813 3.000 3.191 3.607 2.992 5.596 4.692 26.891 22 2.681 3.000 3.191 3.607 4.246 4.000 4.692 25.417 23 3.813 4.207 4.346 2.000 4.246 4.000 4.692 27.304 24 3.813 4.207 2.000 2.000 2.992 4.000 4.692 23.704 25 3.813 4.207 4.346 2.000 4.246 4.000 4.692 27.304 26 3.813 3.000 3.191 3.607 2.992 4.000 4.692 25.294 27 3.813 4.207 3.191 2.000 4.246 4.000 4.692 26.149 28 2.681 3.000 2.000 2.000 2.992 4.000 4.692 21.364 29 3.813 5.485 3.191 2.000 5.645 5.596 6.223 31.953 30 3.813 4.207 3.191 2.000 4.246 4.000 4.692 26.149 31 3.813 4.207 4.346 2.000 4.246 5.596 6.223 30.432 32 5.223 5.485 3.191 2.000 5.645 5.596 3.000 30.140 33 3.813 4.207 4.346 3.607 4.246 4.000 4.692 28.911 34 3.813 4.207 3.191 2.000 4.246 4.000 4.692 26.149 35 3.813 4.207 4.346 3.607 4.246 4.000 4.692 28.911 36 5.223 5.485 4.346 2.000 5.645 5.596 6.223 34.518 37 5.223 5.485 4.346 2.000 5.645 5.596 6.223 34.518 38 3.813 3.000 3.191 3.607 2.992 4.000 4.692 25.294 39 3.813 3.000 3.191 3.607 4.246 5.596 4.692 28.145 40 5.223 5.485 3.191 3.607 4.246 5.596 4.692 32.040 41 2.681 3.000 2.000 2.000 2.992 4.000 4.692 21.364 42 3.813 4.207 4.346 2.000 4.246 4.000 4.692 27.304 43 3.813 4.207 4.346 2.000 4.246 5.596 6.223 30.432 44 5.223 5.485 3.191 3.607 5.645 5.596 3.000 31.747
NO Succesive Interval
X2.1 X2.2 X2.3 X2.4 X2.5 X2.6 X2
1 4.000 5.607 4.008 4.391 4.236 4.497 26.738 2 4.000 5.607 4.008 4.391 5.496 4.497 27.998 3 5.717 5.607 5.373 5.779 5.496 5.965 33.938 4 5.717 5.607 4.008 4.391 5.496 4.497 29.716 5 4.000 5.607 2.867 3.000 3.000 4.497 22.971
6 5.717 5.607 5.373 5.779 5.496 5.965 33.938 7 4.000 5.607 4.008 4.391 4.236 4.497 26.738 8 4.000 5.607 4.008 4.391 5.496 5.965 29.466 9 4.000 4.000 4.008 4.391 4.236 4.497 25.131 10 5.717 5.607 5.373 5.779 5.496 5.965 33.938 11 4.000 4.000 4.008 4.391 4.236 4.497 25.131 12 5.717 5.607 2.867 4.391 4.236 4.497 27.314 13 4.000 4.000 4.008 4.391 4.236 4.497 25.131 14 5.717 5.607 5.373 5.779 5.496 5.965 33.938 15 5.717 5.607 5.373 5.779 5.496 5.965 33.938 16 5.717 5.607 5.373 5.779 5.496 5.965 33.938 17 4.000 4.000 4.008 4.391 4.236 4.497 25.131 18 4.000 5.607 4.008 4.391 4.236 4.497 26.738 19 4.000 4.000 4.008 4.391 4.236 4.497 25.131 20 4.000 4.000 4.008 4.391 4.236 4.497 25.131 21 4.000 5.607 4.008 3.000 3.000 3.000 22.615 22 4.000 4.000 2.867 3.000 3.000 3.000 19.867 23 4.000 5.607 5.373 4.391 4.236 3.000 26.607 24 4.000 4.000 4.008 4.391 4.236 4.497 25.131 25 4.000 4.000 4.008 4.391 4.236 4.497 25.131 26 4.000 4.000 2.000 3.000 3.000 3.000 19.000 27 4.000 5.607 4.008 4.391 4.236 4.497 26.738 28 4.000 4.000 2.867 3.000 3.000 4.497 21.363 29 4.000 5.607 2.867 3.000 3.000 4.497 22.971 30 4.000 4.000 4.008 4.391 4.236 4.497 25.131 31 4.000 5.607 4.008 4.391 5.496 5.965 29.466 32 4.000 5.607 5.373 3.000 3.000 4.497 25.477 33 4.000 4.000 4.008 4.391 4.236 4.497 25.131 34 4.000 5.607 4.008 4.391 4.236 4.497 26.738 35 4.000 4.000 4.008 4.391 4.236 4.497 25.131 36 5.717 5.607 5.373 5.779 5.496 5.965 33.938 37 5.717 5.607 5.373 5.779 5.496 5.965 33.938 38 4.000 4.000 2.000 3.000 3.000 3.000 19.000 39 4.000 4.000 4.008 4.391 4.236 4.497 25.131 40 4.000 5.607 4.008 4.391 4.236 4.497 26.738 41 4.000 4.000 2.867 3.000 3.000 4.497 21.363 42 4.000 4.000 4.008 4.391 4.236 4.497 25.131 43 4.000 5.607 4.008 4.391 5.496 5.965 29.466 44 4.000 5.607 5.373 3.000 3.000 4.497 25.477
NO Succesive Interval
X3.1 X3.2 X3.3 X3.4 X3.5 X3.6 X3
1 4.296 4.501 5.832 5.443 5.364 5.420 30.855 2 5.598 5.962 5.832 5.443 5.364 5.420 33.619 3 5.598 5.962 5.832 5.443 5.364 5.420 33.619 4 5.598 5.962 5.832 5.443 5.364 5.420 33.619 5 4.296 4.501 4.411 4.178 2.850 4.175 24.411 6 5.598 5.962 4.411 3.000 3.993 5.420 28.385 7 4.296 4.501 4.411 4.178 3.993 4.175 25.554 8 4.296 5.962 5.832 5.443 2.000 5.420 28.953 9 4.296 4.501 4.411 4.178 3.993 4.175 25.554 10 3.000 3.000 3.000 4.178 2.850 3.000 19.028 11 4.296 4.501 4.411 3.000 3.993 4.175 24.376 12 4.296 5.962 4.411 4.178 5.364 4.175 28.386 13 3.000 4.501 4.411 3.000 3.993 4.175 23.080 14 5.598 5.962 5.832 5.443 5.364 5.420 33.619 15 5.598 5.962 5.832 5.443 5.364 5.420 33.619 16 4.296 4.501 4.411 4.178 3.993 4.175 25.554 17 4.296 4.501 4.411 4.178 3.993 4.175 25.554 18 4.296 4.501 5.832 5.443 5.364 5.420 30.855 19 4.296 4.501 4.411 4.178 3.993 4.175 25.554 20 4.296 4.501 4.411 4.178 3.993 4.175 25.554 21 3.000 3.000 3.000 3.000 2.850 3.000 17.850 22 3.000 3.000 3.000 3.000 2.850 3.000 17.850 23 4.296 5.962 5.832 5.443 5.364 5.420 32.317 24 5.598 5.962 5.832 5.443 5.364 5.420 33.619 25 4.296 4.501 4.411 4.178 3.993 4.175 25.554 26 3.000 4.501 4.411 4.178 3.993 3.000 23.083 27 4.296 5.962 5.832 5.443 5.364 4.175 31.072 28 3.000 4.501 4.411 4.178 3.993 3.000 23.083 29 4.296 4.501 4.411 5.443 5.364 5.420 29.434 30 4.296 4.501 4.411 4.178 3.993 4.175 25.554 31 5.598 5.962 5.832 5.443 5.364 5.420 33.619 32 3.000 4.501 3.000 3.000 3.993 3.000 20.494 33 4.296 4.501 4.411 3.000 3.993 4.175 24.376 34 4.296 5.962 5.832 5.443 5.364 4.175 31.072 35 4.296 4.501 4.411 4.178 3.993 4.175 25.554 36 5.598 5.962 5.832 5.443 5.364 5.420 33.619 37 5.598 5.962 5.832 5.443 5.364 5.420 33.619 38 3.000 4.501 4.411 4.178 3.993 3.000 23.083 39 4.296 4.501 4.411 4.178 3.993 4.175 25.554
40 4.296 4.501 4.411 4.178 3.993 4.175 25.554 41 3.000 4.501 4.411 4.178 3.993 3.000 23.083 42 3.000 4.501 4.411 3.000 3.993 4.175 23.080 43 5.598 5.962 5.832 5.443 5.364 5.420 33.619 44 4.296 4.501 4.411 4.178 3.993 3.000 24.379
5. Uji Validitas dan Reliabilitas Butir Soal Kepatuhan Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara.
Uji Validitas
Variabel Item Corrected item-
total correlation
r tabel Ket.
Kepatuhan Wajib Pajak (Y)
Y.1 Y.2 Y.3 Y.4 Y.5 Y.6 Y.7
0,733 0,560 0,461 0,752 0,617 0,524 0,646
0,297 0,297 0,297 0,297 0,297 0,297 0,297
Valid Valid Valid Valid Valid Valid Valid
Reliability Statistics Cronbach's
Alpha
N of Items
.834 7
Item-Total Statistics Scale Mean if
Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Cronbach's Alpha if Item
Deleted
Y.1 24.61 7.777 .549 .818
Y.2 25.11 7.498 .447 .834
Y.3 25.43 7.600 .371 .849
Y.4 25.16 7.021 .696 .794
Y.5 25.02 6.581 .731 .786
Y.6 25.02 6.999 .637 .802
Y.7 25.00 6.884 .718 .790
6. Uji Validitas dan Reliabilitas Butir Soal Motivasi pada KPP Pratama Makassar Utara.
UJi Validitas
Variabel Item Corrected item-
total correlation
r tabel Ket.
Motivasi (X1) X.1.1 X.1.2 X.1.3 X.1.4 X.1.5 X.1.6 X.1.7
0,426 0,711 0,457 0,297 0,595 0,527 0,698
0,297 0,297 0,297 0,297 0,297 0,297 0,297
Valid Valid Valid Valid Valid Valid Valid
Reliability Statistics Cronbach's
Alpha
N of Items
.713 7
Item-Total Statistics Scale Mean if
Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Cronbach's Alpha if Item
Deleted
X1.1 22.89 5.405 .494 .661
X1.2 22.86 5.190 .593 .631
X1.3 23.61 5.545 .405 .689
X1.4 24.64 7.446 -.008 .759
X1.5 22.98 5.139 .650 .616
X1.6 22.52 6.023 .562 .656
X1.7 22.77 6.598 .278 .711
7. Uji Validitas dan Reliabilitas Butir Soal Pengetahuan Perpajakan pada KPP Pratama Makassar Utara.
Uji Validitas
Variabel Item Corrected item-
total correlation
r tabel Ket.
Pengetahuan Perpajakan (X2)
X.2.1 X.2.2 X.2.3 X.2.4 X.2.5 X.2.6
0,687 0,642 0,623 0,793 0,854 0,748
0,297 0,297 0,297 0,297 0,297 0,297
Valid Valid Valid Valid Valid Valid
Item-Total Statistics Scale Mean if
Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Cronbach's Alpha if Item
Deleted
X2.1 20.77 7.249 .698 .883
X2.2 20.41 7.503 .467 .907
X2.3 20.98 5.837 .708 .880
X2.4 21.05 5.905 .861 .850
X2.5 20.93 5.600 .840 .853
X2.6 20.86 6.307 .792 .863
8. Uji Validitas dan Reliabilitas Butir Soal Penerapan E-filling pada KPP Pratama Makassar Utara.
Uji Validitas
Variabel Item Corrected item-
total correlation
r tabel Ket.
Penerapan E- Filling (X3)
X.3.1 X.3.2 X.3.3 X.3.4 X.3.5 X.3.6
0,825 0,717 0,717 0,638 0,554 0,810
0,297 0,297 0,297 0,297 0,297 0,297
Valid Valid Valid Valid Valid Valid
Reliability Statistics Cronbach's
Alpha
N of Items
.893 6
Reliability Statistics Cronbach's
Alpha
N of Items
.932 6
Item-Total Statistics Scale Mean if
Item Deleted
Scale Variance if Item Deleted
Corrected Item- Total Correlation
Cronbach's Alpha if Item
Deleted
X3.1 21.18 8.850 .815 .918
X3.2 20.91 9.340 .835 .917
X3.3 20.93 8.949 .908 .908
X3.4 21.00 8.837 .768 .924
X3.5 20.95 9.207 .687 .935
X3.6 21.05 8.556 .829 .916
9. Uji Normalitas
Model Summaryb Model R R Square Adjusted R
Square
Std. Error of the Estimate
1 .745a .555 .522 2.134
a. Predictors: (Constant), PENERAPAN E-FILLING, MOTIVASI, PENGETAHUAN PERPAJAKAN
b. Dependent Variable: KEPATUHAN WAJIB PAJAK Variables Entered/Removeda Model Variables
Entered
Variables Removed
Method
1
PENERAPAN E-FILLING, MOTIVASI, PENGETAHUA N
PERPAJAKANb
. Enter
a. Dependent Variable: KEPATUHAN WAJIB PAJAK b. All requested variables entered.
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 24.47 33.14 29.23 2.301 44
Residual -3.822 4.783 .000 2.058 44
Std. Predicted Value -2.069 1.699 .000 1.000 44
Std. Residual -1.791 2.241 .000 .964 44
a. Dependent Variable: KEPATUHAN WAJIB PAJAK Coefficientsa
Model
Unstandardized Coefficients Standardized
Coefficients t Sig.
B Std. Error Beta
1
(Constant) 9.037 3.395 2.662 .011
MOTIVASI .028 .172 .025 .162 .872
PENGETAHUAN PERPAJAKAN
.410 .180 .399 2.281 .028
PENERAPAN E-FILLING .365 .112 .421 3.245 .002
a. Dependent Variable: KEPATUHAN WAJIB PAJAK
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 44
Normal Parametersa,b Mean .0000000
Std. Deviation 2.05810992
Most Extreme Differences
Absolute .118
Positive .118
Negative -.101
Kolmogorov-Smirnov Z .785
Asymp. Sig. (2-tailed) .569
a. Test distribution is Normal.
b. Calculated from data.
10. Uji Lineritas
Case Processing Summary Cases
Included Excluded Total
N Percent N Percent N Percent
KEPATUHAN WAJIB PAJAK * MOTIVASI
44 100.0% 0 0.0% 44 100.0%
KEPATUHAN WAJIB PAJAK * PENGETAHUAN PERPAJAKAN
44 100.0% 0 0.0% 44 100.0%
KEPATUHAN WAJIB PAJAK * PENERAPAN E- FILLING
44 100.0% 0 0.0% 44 100.0%
Report KEPATUHAN WAJIB PAJAK
MOTIVASI Mean N Std. Deviation
21 28.00 2 .000
23 28.00 1 .
24 26.25 4 2.217
25 28.40 5 3.715
26 29.38 8 3.543
27 29.43 7 2.440
28 28.00 4 1.633
29 27.60 5 .894
30 33.50 2 .707
31 31.75 4 2.062
33 35.00 2 .000
Total 29.23 44 3.087
ANOVA Table
Sum of Squares df Mean Square F Sig.
KEPATUH AN WAJIB PAJAK * MOTIVASI
Between Groups
(Combined) 191.738 10 19.174 2.903 .010
Linearity 94.475 1 94.475 14.302 .001
Deviation from Linearity
97.263 9 10.807 1.636 .146
Within Groups 217.989 33 6.606
Total 409.727 43
Measures of Association
R R Squared Eta Eta Squared KEPATUHAN WAJIB
PAJAK * MOTIVASI
.480 .231 .684 .468
Report KEPATUHAN WAJIB PAJAK
PENGETAHUAN PERPAJAKAN
Mean N Std. Deviation
19 27.00 2 .000
20 23.00 1 .
21 28.00 2 .000
22 26.33 3 3.786
24 27.67 15 1.113
25 30.50 8 3.071
26 34.00 1 .
27 30.00 4 3.367
30 32.63 8 1.685
Total 29.23 44 3.087
Measures of Association
R R Squared Eta Eta Squared KEPATUHAN WAJIB
PAJAK * PENGETAHUAN PERPAJAKAN
.662 .438 .771 .595
Report KEPATUHAN WAJIB PAJAK
PENERAPAN E-FILLING Mean N Std. Deviation
18 22.50 2 .707
19 30.00 1 .
20 26.00 1 .
22 27.33 6 .516
23 28.25 4 1.500
24 28.55 11 2.296
26 30.00 3 2.646
27 28.00 1 .
28 33.00 4 2.309
29 28.00 1 .
30 31.60 10 2.757
Total 29.23 44 3.087
ANOVA Table
Sum of Squares df Mean Square F Sig.
KEPATUH AN WAJIB PAJAK * PENGETA HUAN PERPAJA KAN
Between Groups
(Combined) 243.852 8 30.482 6.432 .000
Linearity 179.629 1 179.629 37.902 .000
Deviation from Linearity
64.223 7 9.175 1.936 .093
Within Groups 165.875 35 4.739
Total 409.727 43
ANOVA Table
Sum of Squares df Mean Square F Sig.
KEPATUH AN WAJIB PAJAK * PENERAP AN E- FILLING
Between Groups
(Combined) 250.017 10 25.002 5.166 .000
Linearity 180.144 1 180.144 37.222 .000
Deviation from Linearity
69.873 9 7.764 1.604 .155
Within Groups 159.711 33 4.840
Total 409.727 43
Measures of Association
R R Squared Eta Eta Squared KEPATUHAN WAJIB
PAJAK * PENERAPAN E- FILLING
.663 .440 .781 .610
11. Uji Heteroskedastisitas
Variables Entered/Removeda Model Variables
Entered
Variables Removed
Method
1
Penerapan E- Filling, Motivasi, Pengetahuan Perpajakanb
. Enter
a. Dependent Variable: ABS_res b. All requested variables entered.
Model Summary Model R R Square Adjusted R
Square
Std. Error of the Estimate
1 .303a .092 .024 1.13340
a. Predictors: (Constant), Penerapan E-Filling, Motivasi, Pengetahuan Perpajakan
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 5.191 3 1.730 1.347 .273b
Residual 51.383 40 1.285
Total 56.575 43
a. Dependent Variable: ABS_res
b. Predictors: (Constant), Penerapan E-Filling, Motivasi, Pengetahuan Perpajakan
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients
T Sig.
B Std. Error Beta
1
(Constant) -.365 1.803 -.202 .841
Motivasi .015 .091 .037 .167 .868
Pengetahuan Perpajakan -.048 .095 -.125 -.500 .620
Penerapan E-Filling .112 .060 .350 1.884 .067
a. Dependent Variable: ABS_res
12. Uji Multikolinearitas
Variables Entered/Removeda Model Variables
Entered
Variables Removed
Method
1
Penerapan E- Filling, Motivasi, Pengetahuan Perpajakanb
. Enter
a. Dependent Variable: Kepatuhan Wajib Pajak b. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .745a .555 .522 2.134
a. Predictors: (Constant), Penerapan E-Filling, Motivasi, Pengetahuan Perpajakan
13. Uji Regresi Linear Berganda
Model Summary Model R R Square Adjusted R
Square
Std. Error of the Estimate
1 .754a .569 .536 2.97998
a. Predictors: (Constant), Penerapan E-Filling, Motivasi, Pengetahuan Perpajakan
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 468.539 3 156.180 17.587 .000b
Residual 355.212 40 8.880
Total 823.751 43
a. Dependent Variable: Kepatuhan Wajib Pajak
b. Predictors: (Constant), Penerapan E-Filling, Motivasi, Pengetahuan Perpajakan
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 9.037 3.395 2.662 .011
Motivasi .028 .172 .025 .162 .872 .466 2.146
Pengetahuan Perpajakan .410 .180 .399 2.281 .028 .364 2.750
Penerapan E-Filling .365 .112 .421 3.245 .002 .659 1.517
a. Dependent Variable: Kepatuhan Wajib Pajak
Collinearity Diagnosticsa Model Dimension Eigenvalue Condition
Index
Variance Proportions (Constant) Motivasi Pengetahuan
Perpajakan
Penerapan E- Filling
1
1 3.979 1.000 .00 .00 .00 .00
2 .011 19.095 .14 .06 .00 .79
3 .007 23.785 .66 .07 .24 .06
4 .003 38.139 .20 .87 .75 .14
a. Dependent Variable: Kepatuhan Wajib Pajak
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 8.925 3.845 2.321 .025
Motivasi .058 .181 .049 .320 .751
Pengetahuan Perpajakan .417 .183 .400 2.281 .028 Penerapan E-Filling .383 .119 .412 3.221 .003 a. Dependent Variable: Kepatuhan Wajib Pajak
14. Tabel t