a. identitas responden - eprints.umk.ac.ideprints.umk.ac.id/3585/8/lampiran.pdf · no pertanyaan ss...

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Lampiran 1 : Kuisioner Penelitian A. Identitas Responden Berilah tanda silang (x) sesuai dengan jawaban yang anda pilih 1. Nama Responden :……………….. 2. Jenis Kelamin : ( ) Pria; ( ) Wanita 3. Usia Responden :……………….. 4. Jenjang Pendidikan : SMA ( ) D3 ( ) S1 ( ) S2 ( ) Lainnya………………(sebutkan) 5. Pekerjaan : Pegawai Swasta ( ) PNS ( ) Wiraswasta ( ) Lainnya……………....(sebutkan) B. Pertanyaan Pilihlah pertanyaan di bawah ini dengan memberi tanda (√ ) pada salah satu angka diantara nomor 1 s/d 5. 5 = Sangat Setuju (SS) 4 = Setuju (S) 3 = Netral (N) 2 = Tidak Setuju (TS) 1 = Sangat Tidak Setuju (STS) Tanda Tangan ( )

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Lampiran 1 : Kuisioner Penelitian

A. Identitas Responden

Berilah tanda silang (x) sesuai dengan jawaban yang anda pilih

1. Nama Responden :………………..

2. Jenis Kelamin : ( ) Pria; ( ) Wanita

3. Usia Responden :………………..

4. Jenjang Pendidikan : SMA ( )

D3 ( )

S1 ( )

S2 ( )

Lainnya………………(sebutkan)

5. Pekerjaan : Pegawai Swasta ( )

PNS ( )

Wiraswasta ( )

Lainnya……………....(sebutkan)

B. Pertanyaan

Pilihlah pertanyaan di bawah ini dengan memberi tanda (√ ) pada

salah satu angka diantara nomor 1 s/d 5.

5 = Sangat Setuju (SS)

4 = Setuju (S)

3 = Netral (N)

2 = Tidak Setuju (TS)

1 = Sangat Tidak Setuju (STS)

Tanda Tangan

( )

DAFTAR PERTANYAAN

Variabel Account Representative (AR) (X1)

No Pertanyaan SS

(5)

S

(4)

N

(3)

TS

(2)

STS

(1)

1 AR selalu cermat melakukan

pengawasan terhadap kepatuhan

kewajiban pajak anda

2 AR mengawasi kepatuhan pajak para

wajib pajak secara ramah

3 AR dapat menjadi sarana konsultasi

dengan baik kepada para wajib pajak

4 AR selalu memberikan bimbingan

kepada wajib pajak ketika akan

menyelesaikan kewajiban

perpajakannya

5 AR selalu menginformasikan dan

mensosialisasikan setiap peraturan-

peraturan pajak yang

baru/mengalami perubahan kepada

para wajib pajak

Sumber : Nanda Muammarsyah (2011)

Variabel Kesadaran Perpajakan (X2)

No Pertanyaan SS

(5)

S

(4)

N

(3)

TS

(2)

STS

(1)

1 Pajak yang akan dibayarkan dapat

digunakan untuk menunjang

Pembangunan Negara

2 Penundaan pembayaran pajak dapat

merugikan Negara

3 Wajib pajak yang tidak membayar

pajak dapat dikenakan sanksi

4 Membayar pajak tidak sesuai dengan

jumlah yang seharusnya dibayarkan,

sangat merugikan Negara

Sumber : Ning Wahyuni (2013)

Variabel Sanksi Pajak (X3)

No Pertanyaan SS

(5)

S

(4)

N

(3)

TS

(2)

STS

(1)

1 Tindakan WP dalam usaha

menghindari pajak harus dikenakan

sanksi

2 Besar kecilnya sanksi yang

dikenakan kepada WP sangat

dipengaruhi oleh tingkat kepatuhan

WP

3 Saya pernah dijatuhi hukuman atau

sanksi perpajakan karena melakukan

tindak pidana perpajakan

4 Pembebanan sanksi administrasi

memotivasi saya untuk melakukan

pembetulan SPT, karena merasa ada

pajak yang kurang dibayar

5 Saya merasa diuntungkan dengan

adanya penghapusan sanksi

administrasi

Sumber : Choiriyatus Zahidah (2010)

Variabel Penyuluhan Pajak (X4)

No Pertanyaan SS

(5)

S

(4)

N

(3)

TS

(2)

STS

(1)

1 Menurut anda apakah pengisian SPT

Masa / SPT tahunan sudah

dimengerti?

2 Setujuh anda apakah penyuluhan

pajak merupakan sarana

penyampaian informasi perpajakan

kepada Wajib Pajak

3 Menurut anda apakah dengan

penyuluhan pajak dapat memberi

motivasi bagi wajib pajak agar sadar

membayar pajak

Sumber : Sahata Sinambela (2013)

Variabel Kepatuhan Wajib Pajak (Y)

No Pertanyaan SS

(5)

S

(4)

N

(3)

TS

(2)

STS

(1)

1 Untuk mendapatkan NPWP anda

mendaftarkan diri secara sukarela ke

KPP

2 Anda selalu melaporkan SPT yang

telah diisi dengan tepat waktu

3 Anda selalu membayar dan

menghitung Pajak Penghasilan yang

terutang dengan jumlah yang benar

dan tepat waktu

4 Anda selalu membayar kekurangan

Pajak Penghasilan yang ada sebelum

dilakukan pemeriksaan

Sumber : Fitriah (2011)

Lampiran 2 : Tabulasi Data Jawaban Responden

No Variabel X1 Variabel X2 Variabel X3 Variabel X4 Y

1 2 3 4 5 Jml 1 2 3 4 Jml 1 2 3 4 5 Jml 1 2 3 Jml 1 2 3 4 Jml

1 3 3 3 3 3 15 3 3 3 3 12 3 3 3 5 3 17 3 4 4 11 3 3 3 3 12

2 4 3 3 3 3 16 4 3 3 3 13 3 2 3 2 3 13 3 4 4 11 4 4 3 3 14

3 3 3 3 2 3 14 4 4 3 3 14 2 3 3 3 3 14 3 3 3 9 2 3 3 5 13

4 4 4 4 1 4 17 3 3 2 3 11 3 2 2 2 3 12 2 1 3 6 2 3 3 3 11

5 4 4 4 2 3 17 4 4 3 3 14 3 2 3 3 3 14 3 3 2 8 2 3 3 3 11

6 4 3 3 2 3 15 3 3 3 4 13 3 4 3 4 3 17 4 4 5 13 2 5 3 3 13

7 4 3 3 3 3 16 3 4 4 4 15 3 4 3 4 3 17 3 4 3 10 2 5 3 3 13

8 3 4 3 4 3 17 3 4 4 3 14 2 2 1 3 3 11 4 3 4 11 2 3 3 3 11

9 4 3 3 3 4 17 4 5 5 4 18 3 3 3 5 3 17 5 5 4 14 3 5 3 3 14

10 3 3 4 3 3 16 4 4 3 3 14 3 3 3 3 3 15 5 4 4 13 2 3 5 3 13

11 4 3 3 3 3 16 3 3 4 2 12 3 1 3 2 3 12 3 4 2 9 2 3 3 2 10

12 4 3 3 3 4 17 3 4 4 4 15 3 4 5 3 4 19 3 3 2 8 1 3 3 3 10

13 3 3 3 4 4 17 5 5 4 4 18 4 3 4 4 3 18 4 4 3 11 4 4 3 3 14

14 2 2 2 4 3 13 4 5 4 4 17 3 4 3 3 3 16 3 4 4 11 3 4 4 2 13

15 4 4 4 4 4 20 3 4 3 2 12 4 3 4 4 4 19 4 3 3 10 3 3 3 3 12

16 4 3 4 3 4 18 4 3 3 4 14 2 2 3 3 2 12 3 5 5 13 3 4 4 3 14

17 2 3 3 3 3 14 4 3 3 3 13 3 2 3 2 3 13 3 3 3 9 3 4 3 3 13

18 4 3 3 4 3 17 4 3 2 3 12 3 4 3 3 3 16 3 4 3 10 2 3 3 3 11

19 2 2 3 4 3 14 2 3 2 3 10 3 3 3 3 3 15 3 4 3 10 4 3 3 2 12

20 3 3 2 4 3 15 4 5 4 5 18 3 3 3 2 3 14 3 3 4 10 4 3 3 3 13

21 3 3 3 3 3 15 2 3 3 2 10 3 3 3 3 2 14 3 4 3 10 2 3 3 3 11

22 3 3 3 3 3 15 2 2 1 2 7 5 4 4 2 3 18 3 3 2 8 2 2 3 2 9

23 3 3 3 4 3 16 3 2 3 2 10 3 4 3 5 4 19 3 4 5 12 2 3 4 3 12

24 3 3 3 2 3 14 3 3 2 3 11 5 4 5 3 4 21 3 2 3 8 2 3 3 2 10

25 4 4 4 3 3 18 3 3 2 2 10 4 3 4 3 3 17 5 4 4 13 3 3 3 3 12

26 4 3 3 4 3 17 4 5 5 4 18 4 3 4 3 3 17 4 5 5 14 3 3 4 3 13

27 3 3 3 2 3 14 3 5 4 4 16 4 4 4 5 3 20 3 2 2 7 2 3 4 4 13

28 3 2 3 4 3 15 4 5 5 4 18 3 4 3 3 3 16 4 5 5 14 2 3 3 3 11

29 2 3 3 4 3 15 3 3 4 3 13 3 2 3 2 3 13 3 5 5 13 2 3 2 3 10

30 3 3 4 3 4 17 5 5 4 5 19 5 5 5 5 5 25 5 4 4 13 5 5 5 4 19

31 2 2 3 2 4 13 4 5 4 5 18 4 5 5 5 4 23 5 5 4 14 3 4 5 3 15

32 3 2 3 2 3 13 4 5 5 3 17 4 4 4 3 3 18 3 2 3 8 2 3 3 3 11

33 3 3 3 3 3 15 3 5 5 4 17 3 3 4 3 3 16 3 3 3 9 3 3 3 3 12

34 3 3 2 3 3 14 4 4 5 4 17 4 5 4 3 4 20 4 4 4 12 3 3 4 4 14

35 3 3 3 3 3 15 4 5 5 4 18 4 3 4 4 3 18 4 4 3 11 4 3 4 4 15

36 4 3 4 3 3 17 3 3 2 3 11 3 2 3 3 3 14 3 3 3 9 2 3 3 3 11

37 4 3 4 3 3 17 3 2 3 4 12 3 2 3 3 4 15 4 4 4 12 3 4 3 2 12

38 3 3 3 2 4 15 4 4 5 2 15 4 5 4 4 4 21 5 4 4 13 4 4 4 3 15

39 4 3 2 3 3 15 3 3 2 4 12 4 5 4 3 4 20 4 5 2 11 2 3 3 3 11

40 3 3 3 2 3 14 3 3 4 3 13 3 4 3 2 4 16 3 3 3 9 2 3 3 2 10

41 4 3 2 2 4 15 4 4 3 3 14 4 4 4 4 3 19 5 4 4 13 4 4 4 3 15

42 4 3 3 3 3 16 3 3 3 3 12 3 4 4 3 5 19 3 3 3 9 4 2 3 3 12

43 4 3 3 3 3 16 3 1 2 3 9 4 5 5 3 4 21 5 5 4 14 2 4 4 3 13

44 2 3 2 3 3 13 4 3 2 3 12 3 3 3 3 4 16 3 3 3 9 2 4 3 4 13

45 4 4 3 3 3 17 3 2 2 3 10 3 2 3 3 3 14 3 3 3 9 2 2 3 3 10

46 4 3 2 2 4 15 4 3 3 3 13 5 4 4 5 5 23 3 2 3 8 4 2 4 2 12

47 3 3 4 3 4 17 3 2 2 4 11 4 4 3 3 4 18 4 2 3 9 3 3 3 3 12

48 3 3 3 3 3 15 3 3 3 3 12 3 2 3 3 3 14 3 2 3 8 4 4 3 2 13

49 3 3 3 3 3 15 3 3 4 4 14 4 3 4 3 3 17 3 3 3 9 3 3 2 3 11

50 3 2 3 2 3 13 4 4 4 4 16 4 4 4 5 4 21 4 4 5 13 4 3 3 4 14

51 5 5 5 5 4 24 5 1 2 4 12 2 1 1 3 3 10 5 5 5 15 4 4 4 4 16

52 3 3 2 4 3 15 5 4 3 4 16 4 4 5 4 4 21 5 4 5 14 5 5 3 3 16

53 4 5 5 5 5 24 4 5 4 4 17 3 3 3 3 3 15 3 3 3 9 4 4 4 5 17

54 5 5 4 5 4 23 4 4 3 3 14 3 5 5 5 5 23 5 5 5 15 5 4 5 5 19

55 5 4 5 4 4 22 1 3 4 3 11 5 2 5 5 3 20 5 5 3 13 4 5 5 5 19

56 3 3 3 3 2 14 3 4 4 3 14 4 4 5 5 4 22 4 4 4 12 3 3 3 4 13

57 5 5 4 4 4 22 4 3 3 2 12 5 5 5 4 3 22 4 5 3 12 4 5 5 5 19

58 3 4 4 4 4 19 4 3 3 3 13 3 5 5 4 3 20 5 4 5 14 4 4 4 4 16

59 4 4 4 3 4 19 3 4 3 3 13 3 3 3 5 5 19 4 4 5 13 4 4 4 5 17

60 3 2 4 3 3 15 4 4 3 4 15 4 4 3 4 4 19 5 4 5 14 4 5 5 5 19

61 3 3 3 3 5 17 4 5 5 5 19 4 3 3 5 5 20 5 5 5 15 4 5 5 4 18

62 3 3 3 3 5 17 4 4 5 5 18 4 4 3 4 5 20 5 5 5 15 4 4 5 5 18

63 4 5 5 5 5 24 4 4 3 4 15 2 3 2 5 3 15 5 4 4 13 4 5 5 5 19

64 5 5 5 4 5 24 5 4 4 4 17 2 1 1 3 2 9 3 3 3 9 5 5 4 5 19

65 4 4 2 3 4 17 4 5 4 4 17 2 2 2 3 3 12 3 3 3 9 5 5 4 5 19

66 4 3 4 3 4 18 5 5 4 3 17 4 4 2 4 3 17 4 4 4 12 4 4 4 4 16

67 4 4 4 4 4 20 5 5 4 4 18 2 2 2 4 2 12 4 4 4 12 5 5 4 5 19

68 4 4 4 4 4 20 4 5 4 3 16 2 2 2 4 3 13 4 4 4 12 4 5 5 5 19

69 4 4 5 4 5 22 5 5 4 4 18 1 1 1 4 3 10 5 5 5 15 3 4 5 5 17

70 3 5 4 4 5 21 4 5 4 4 17 3 3 2 4 3 15 4 4 4 12 4 5 5 5 19

71 3 2 3 3 3 14 4 4 4 4 16 4 4 4 3 4 19 5 5 5 15 3 4 4 4 15

72 4 4 3 3 3 17 3 3 2 3 11 3 1 1 3 2 10 3 3 3 9 2 1 3 3 9

73 4 3 5 2 3 17 3 2 2 3 10 3 2 3 3 2 13 4 2 3 9 2 3 3 3 11

74 3 3 4 3 3 16 3 3 2 3 11 3 1 2 3 3 12 3 3 3 9 2 2 3 2 9

75 3 4 3 4 3 17 3 2 3 3 11 3 3 4 3 3 16 3 2 3 8 2 3 3 3 11

76 3 3 3 4 3 16 3 3 3 3 12 4 3 4 3 4 18 5 5 5 15 3 4 4 4 15

77 4 4 4 3 4 19 3 2 3 3 11 3 2 2 3 3 13 5 5 5 15 2 5 4 3 14

78 4 4 4 5 3 20 4 2 3 3 12 3 3 3 3 3 15 4 5 5 14 3 4 4 4 15

79 3 2 3 3 3 14 4 4 4 4 16 3 2 3 3 3 14 4 5 5 14 3 4 4 3 14

80 4 4 3 3 4 18 3 2 2 2 9 3 3 4 4 3 17 4 4 4 12 3 3 4 4 14

81 3 3 3 3 3 15 3 3 2 3 11 4 3 4 1 4 16 3 2 2 7 2 2 2 3 9

82 3 3 3 4 3 16 3 3 3 4 13 4 2 4 5 4 19 4 4 5 13 5 5 3 3 16

83 4 4 4 3 4 19 3 3 3 3 12 3 2 3 3 3 14 3 3 3 9 3 3 3 4 13

84 3 2 4 3 4 16 4 3 3 3 13 4 4 3 4 2 17 4 3 2 9 3 3 3 3 12

85 3 3 3 3 3 15 4 3 4 3 14 3 3 3 3 3 15 3 4 4 11 3 3 4 3 13

86 4 4 3 4 3 18 3 4 3 4 14 3 2 3 1 2 11 3 2 2 7 2 3 3 3 11

87 3 3 4 3 4 17 4 3 2 1 10 3 2 3 3 3 14 3 2 3 8 2 3 3 2 10

88 2 3 2 3 2 12 3 3 2 3 11 4 3 4 4 4 19 4 4 4 12 3 3 4 4 14

89 3 3 3 3 3 15 3 3 2 2 10 3 1 3 3 2 12 3 3 3 9 2 3 3 3 11

90 3 3 3 4 3 16 3 3 3 3 12 3 3 2 3 3 14 3 3 4 10 2 3 3 2 10

91 3 3 3 3 3 15 2 2 2 1 7 3 3 4 3 2 15 4 3 3 10 2 3 2 3 10

92 3 3 3 3 3 15 3 3 3 4 13 3 3 3 3 3 15 4 4 2 10 2 3 4 3 12

93 4 3 4 3 4 18 3 3 3 3 12 3 2 3 4 3 15 3 4 3 10 3 3 3 4 13

94 3 3 4 4 4 18 3 3 3 2 11 2 3 3 4 3 15 4 3 4 11 3 4 4 3 14

95 3 3 3 4 3 16 3 1 2 2 8 3 3 3 3 3 15 3 3 3 9 2 3 3 3 11

96 3 3 3 3 3 15 3 3 3 3 12 3 3 3 5 3 17 3 4 4 11 3 3 3 3 12

97 4 3 3 3 3 16 4 3 3 3 13 3 2 3 2 3 13 3 4 4 11 4 5 5 4 18

98 3 3 3 2 3 14 4 4 3 3 14 2 3 3 3 3 14 3 4 3 10 2 3 3 3 11

99 4 4 4 3 4 19 3 3 2 3 11 3 2 2 2 3 12 2 1 3 6 2 3 3 3 11

100 3 3 3 3 3 15 3 3 3 4 13 3 3 3 3 3 15 3 2 2 7 2 3 3 3 11

Lampiran 3 : hasil output SPSS 17

Reliability

Scale: ALL VARIABLES

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

Cronbach's Alpha Based on

Standardized Items N of Items

.776 .780 5

Item Statistics

Mean Std. Deviation N

X1.1 3.42 .699 100

X1.2 3.25 .730 100

X1.3 3.32 .750 100

X1.4 3.21 .782 100

X1.5 3.42 .654 100

Inter-Item Correlation Matrix

X1.1 X1.2 X1.3 X1.4 X1.5

X1.1 1.000 .624 .492 .170 .384

X1.2 .624 1.000 .516 .438 .497

X1.3 .492 .516 1.000 .280 .526

X1.4 .170 .438 .280 1.000 .221

X1.5 .384 .497 .526 .221 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

X1.1 13.20 4.747 .555 .445 .733

X1.2 13.37 4.215 .726 .560 .672

X1.3 13.30 4.434 .610 .405 .714

X1.4 13.41 5.073 .352 .220 .804

X1.5 13.20 4.929 .540 .346 .739

Scale Statistics

Mean Variance Std. Deviation N of Items

16.62 6.925 2.632 5

Reliability

Scale: ALL VARIABLES

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

Cronbach's Alpha Based on

Standardized Items N of Items

.809 .806 4

Item Statistics

Mean Std. Deviation N

X2.1 3.50 .745 100

X2.2 3.46 1.029 100

X2.3 3.22 .949 100

X2.4 3.28 .817 100

Inter-Item Correlation Matrix

X2.1 X2.2 X2.3 X2.4

X2.1 1.000 .500 .386 .414

X2.2 .500 1.000 .733 .518

X2.3 .386 .733 1.000 .506

X2.4 .414 .518 .506 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

X2.1 9.96 5.716 .510 .284 .810

X2.2 10.00 3.960 .750 .605 .695

X2.3 10.24 4.427 .692 .559 .726

X2.4 10.18 5.260 .576 .333 .783

Scale Statistics

Mean Variance Std. Deviation N of Items

13.46 8.089 2.844 4

Reliability

Scale: ALL VARIABLES

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 Cronbach's Alpha Based on Standardized Items N of Items

.794 .800 5

Item Statistics

Mean Std. Deviation N

X3.1 3.27 .777 100

X3.2 3.03 1.068 100

X3.3 3.26 .970 100

X3.4 3.40 .943 100

X3.5 3.26 .733 100

Inter-Item Correlation Matrix

X3.1 X3.2 X3.3 X3.4 X3.5

X3.1 1.000 .550 .697 .210 .443

X3.2 .550 1.000 .655 .339 .519

X3.3 .697 .655 1.000 .238 .443

X3.4 .210 .339 .238 1.000 .345

X3.5 .443 .519 .443 .345 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

X3.1 12.95 7.907 .635 .514 .742

X3.2 13.19 6.378 .698 .515 .712

X3.3 12.96 6.867 .683 .592 .718

X3.4 12.82 8.493 .346 .154 .827

X3.5 12.96 8.322 .573 .337 .761

Scale Statistics

Mean Variance Std. Deviation N of Items

16.22 11.284 3.359 5

Reliability

Scale: ALL VARIABLES

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

Cronbach's Alpha Based on

Standardized Items N of Items

.826 .828 3

Item Statistics

Mean Std. Deviation N

X4.1 3.69 .825 100

X4.2 3.63 1.002 100

X4.3 3.61 .952 100

Inter-Item Correlation Matrix

X4.1 X4.2 X4.3

X4.1 1.000 .642 .564

X4.2 .642 1.000 .641

X4.3 .564 .641 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

X4.1 7.24 3.134 .667 .452 .781

X4.2 7.30 2.475 .725 .527 .717

X4.3 7.32 2.745 .669 .451 .773

Scale Statistics

Mean Variance Std. Deviation N of Items

10.93 5.763 2.401 3

Reliability

Scale: ALL VARIABLES

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

Cronbach's Alpha Based on

Standardized Items N of Items

.822 .825 4

Item Statistics

Mean Std. Deviation N

Y.1 2.98 .985 100

Y.2 3.53 .893 100

Y.3 3.53 .784 100

Y.4 3.37 .884 100

Inter-Item Correlation Matrix

Y.1 Y.2 Y.3 Y.4

Y.1 1.000 .575 .498 .508

Y.2 .575 1.000 .561 .504

Y.3 .498 .561 1.000 .603

Y.4 .508 .504 .603 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

Y.1 10.43 4.611 .630 .407 .787

Y.2 9.88 4.854 .659 .444 .769

Y.3 9.88 5.238 .666 .463 .771

Y.4 10.04 4.948 .640 .434 .778

Scale Statistics

Mean Variance Std. Deviation N of Items

Scale Statistics

Mean Variance Std. Deviation N of Items

13.41 8.244 2.871 4

Descriptives

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Account Representative 100 12 24 16.62 2.632

Kesadaran Perpajakan 100 7 19 13.46 2.844

Sanksi Pajak 100 9 25 16.22 3.359

Penyuluhan Pajak 100 6 15 10.93 2.401

Kepatuhan Wajib Pajak 100 9 19 13.41 2.871

Valid N (listwise) 100

Regression

Variables Entered/Removed

Model Variables Entered Variables Removed Method

1 Penyuluhan Pajak, Account Representative, Kesadaran Perpajakan, Sanksi Pajak

a

. Enter

a. All requested variables entered.

Model Summaryb

Model R R Square Adjusted R

Square Std. Error of the

Estimate

1 .810a .657 .642 1.718

a. Predictors: (Constant), Penyuluhan Pajak, Account Representative, Kesadaran Perpajakan, Sanksi Pajak

b. Dependent Variable: Kepatuhan Wajib Pajak

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 535.895 4 133.974 45.407 .000a

Residual 280.295 95 2.950

Total 816.190 99

a. Predictors: (Constant), Penyuluhan Pajak, Account Representative, Kesadaran Perpajakan, Sanksi Pajak

b. Dependent Variable: Kepatuhan Wajib Pajak

Coefficients

a

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta

Tolerance VIF

1 (Constant) -6.672 1.679 -3.974 .000

Account Representative

.516 .071 .473 7.301 .000 .861 1.162

Kesadaran Perpajakan

.364 .064 .360 5.639 .000 .886 1.128

Sanksi Pajak .149 .057 .174 2.603 .011 .807 1.239

Penyuluhan Pajak .383 .083 .321 4.632 .000 .754 1.325

a. Dependent Variable: Kepatuhan Wajib Pajak

Collinearity Diagnostics

a

Model Dimension Eigenvalue

Condition Index

Variance Proportions

(Constant) Account

Representative Kesadaran Perpajakan

Sanksi Pajak

Penyuluhan Pajak

1 1 4.891 1.000 .00 .00 .00 .00 .00

2 .041 10.932 .00 .20 .01 .47 .01

3 .032 12.324 .01 .11 .84 .07 .00

4 .028 13.183 .03 .01 .07 .08 .96

5 .007 26.025 .95 .69 .08 .38 .03

a. Dependent Variable: Kepatuhan Wajib Pajak

Residuals Statistics

a

Minimum Maximum Mean Std. Deviation N

Predicted Value 9.37 19.47 13.41 2.327 100

Std. Predicted Value -1.738 2.605 .000 1.000 100

Standard Error of Predicted Value

.203 .666 .369 .106 100

Adjusted Predicted Value 9.40 19.55 13.41 2.326 100

Residual -4.369 5.530 .000 1.683 100

Std. Residual -2.543 3.219 .000 .980 100

Stud. Residual -2.620 3.281 .001 1.005 100

Deleted Residual -4.636 5.799 .002 1.772 100

Stud. Deleted Residual -2.706 3.465 .004 1.025 100

Mahal. Distance .390 13.896 3.960 3.011 100

Cook's Distance .000 .127 .011 .020 100

Centered Leverage Value .004 .140 .040 .030 100

a. Dependent Variable: Kepatuhan Wajib Pajak

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