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LAMPIRAN 1
KUESIONER
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,
JC. Shanti, SE., M.Si., Ak Fitri Yuliana
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: ________________
Tanda Tangan
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
bencana alam.
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
MEMILIKI NPWP
LAMPIRAN 3
HASIL UJI VALIDITAS
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)
*. Correlation is significant at the 0.05 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).
*. Correlation is significant at the 0.05 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
PER5 Pearson Correlation .522** .552** .615** .631** 1 .624** .475** .471** .702** .764**
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 REALIBILITAS
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 ASUMSI KLASIK
Hasil Uji Normalitas
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
Hasil Uji Heteroskedastisitas
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
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