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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.


agar dapat menghindari terkena

tarif pajak yang lebih tinggi.


agar dapat melakukan restitusi

(pengembalian pajak) jika

terjadi kelebihan membayar

pajak.


agar memperoleh bebas fiskal

luar negeri jika bepergian ke

luar negeri baik sendiri

maupun dengan keluarga.


agar memperoleh kredit di

bank.


agar dapat melakukan dan

menerima pengalihan hak atas

tanah dan/atau bangunan.


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).


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.


pemerintah untuk

meningkatkan pelayanan

kesehatan masyarakat.


pemerintah untuk

meningkatkan mutu dalam

bidang pendidikan.


pemerintah untuk

meningkatkan pelayanan dalam

bidang penanggulangan

bencana alam.

No Pernyataan STS

1

TS

2

N

3

S

4

SS

5


pemerintah untuk

meningkatkan bidang

keamanan Negara.


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.


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



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



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)



N %


Excludeda 0 .0

Total 112 100.0


procedure.


Cronbach's Alpha

Cronbach's Alpha

Based on


.772 .769 10

Item Statistics


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


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


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


36.0804 21.426 4.62881 10

Hasil Uji Reliabilitas Kemudahan WP dalam Urusan

Perpajakan (MWP)



N %


Excludeda 0 .0

Total 112 100.0


procedure.


Cronbach's Alpha

Cronbach's Alpha

Based on


.819 .818 7

Item Statistics


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


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


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


20.5625 18.032 4.24642 7

Hasil Uji Reliabilitas Sanksi Pajak bagi WP (SWP)



N %


Excludeda 0 .0

Total 112 100.0


procedure.


Cronbach's Alpha

Cronbach's Alpha

Based on


.778 .796 7

Item Statistics


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


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


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


28.7857 13.323 3.65007 7

Hasil Uji Reliabilitas Persepsi WP tentang Pajak (PER)



N %


Excludeda 0 .0

Total 112 100.0


procedure.


Cronbach's Alpha

Cronbach's Alpha

Based on


.932 .931 9

Item Statistics


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


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


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


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


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


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


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


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


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