DAFTAR ISI

Halaman

ABSTRAK

KATA PENGANTAR....................................................................... ....................... i

DAFTAR ISI............................................................................................................. iv

DAFTAR TABEL..................................................................................................... ix

DAFTAR GAMBAR................................................................................................ x

BAB I PENDAHULUAN

1.1. Latar Belakang Masalah..................................................................................... 1

1.2. Rumusan Masalah.............................................................................................. 8

1.3. Tujuan Penelitian................................................................................................ 9

1.4. Manfaat Penelitian........................................................................................... 10

BAB II KAJIAN TEORI, KERANGKA PEMIKIRAN, DAN PERUMUSAN

HIPOTESIS

2.1. Landasan Teori.................................................................................................... 12

2.1.1. Pengertian Pajak dan Fungsi Pajak. ......................................................... 12

2.1.2. Sistem Pemungutan Pajak......................................................................... 16

2.1.3. Pengertian Kepatuhan............................................................................... 17

2.1.4. Kualitas Pelayanan................................................................................... 20

2.1.5. Sanksi Perpajakan................................................................. 25

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 2.1.6. Biaya Kepatuhan............................. 28

2.2. Penelitian Sebelumnya........................................................................................ 31

2.3. Kerangka Pemikiran........................................................................................... 34

2.4. Perumusan Hipotesis........................................................................................... 36

BAB III METODE PENELITIAN

3.1. Desain Penelitian................................................................................................ 39

3.2. Operasional Variabel.......................................................................................... 41

3.3. Populasi dan Sampel........................................................................................... 42

3.4. Jenis dan Sumber Data. ..................................................................................... 43

3.5. Metode Pengumpulan Data................................................................................ 46

3.6. Asumsi Klasik................................................................................................... 46

3.6.1. Uji Normalitas................................................................................... 46

3.6.1. Uji Heteroskedastisitas...................................................................... 46

3.6.1. Uji Multikolinearitas......................................................................... 47

3.7. Pengujian Validitas dan Reliabilitas Instrumen.................................................. 50

3.7.1. Uji Validitas.............................................................................................. 50

3.7.2. Uji Relibialitas.......................................................................................... 51

3.8. Metode Analisis Data........................................................................................ 51

3.9. Pengujian Hipotesis............................................................................................. 52

3.9.1. Uji Signifikansi Parameter Simultan (Uji Statistik F)............................... 52

3.9.2. Uji signifikansi Parameter Individual (Uji Statistik t) )............................. 52

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BAB IV ANALISIS DAN PEMBAHASAN PENELITIAN

4.1. Deskripsi Objek Penelitian) ................................................................................. 55

4.1.1. Sejarah Singkat Berdirinya KPP Pratama Mampang Prapatan).................... 55

4.1.2. Profil KPP Pratama Mampang Prapatan....................................................... 55

4.1.2.1. Visi dan Misi KPP Pratama Mampang Prapatan................................... 56

4.1.3. Karakteristik Responden.......................................................... 56

4.2. Analisis Data...................................................................................... 58

4.2.1. Pengujian Validitas dan Reliabilitas Instrumen....................... 58

4.2.1.1. Uji Validitas......................................................... 56

4.2.1.2. Uji Reliabilitas................................................................. 60

4.3. Uji Asumsi Klasik.............................................................................. 62

4.3.1. Uji Normalitas.......................... 62

4.3.2. Uji Heteroskedastisitas......................... 63

4.3.3. Uji Multikolonieritas............................ 64

4.4. Uji Regresi Linear Berganda.............................................................. 65

4.5. Uji Hipotesis....................................................................................... 68

4.5.1. Koefisien Determinan (R2)........................... 68

4.5.2. Uji Signifikansi Parameter Simultan (Uji Statistik F).................................. 69

4.5.3. Uji Signifikansi Parameter Individual (Uji Statistik t)................................. 70

4.5.4. Analisis Faktor. 71

4.6. Interpretasi Hasil............................................................... 81

4.7. Pembahasan Hasil Penelitian 85

4.6.1. Kualitas Pelayanan............................................................. 85

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 4.6.2. Sanksi Perpajakan.............................................................. 88

4.6.3. Biaya Kepatuhan.................................................. 90

BAB V KESIMPULAN, KETERBATASAN, DAN REKOMENDASI

5.1. Kesimpulan......................................................................................... 95

5.2. Keterbatasan Penelitian...................................................................... 97

5.3. Rekomendasi..................................................................................... 98

DAFTAR PUSTAKA.............................................................................. 100

LAMPIRAN

DAFTAR RIWAYAT HIDUP

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 DAFTAR TABEL

Halaman

Tabel 1.1 Penerimaan Pajak 2015 dan Target APBN 2016......................................... 3

Tabel 1.2 Pendapatan Negara 2004-2015.................................................................... 4

Tabel 2.1. Penelitian Sebelumnya................................................................ 32

Tabel 3.1. Definisi Operasional................................................................. 41

Tabel 3.2 Indikator Kuesioner..................................................................................... 44

Tabel 4.1. Karakteristik Responden.......................................................... 57

Tabel 4.2 Biaya Yang Dikeluarkan Dalam Pembayaran Pajak.................................... 57

Tabel 4.3 Jenis Biaya Yang Dikeluarkan Pembayaran Pajak...................................... 57

Tabel 4.4 Kisaran Waktu Yang Dihabiskan Selama Pembayaran Pajak...................... 58

Tabel 4.5 Jumlah WPOP yang Terdaftar Aktif dan Non Aktif................ 58

Tabel 4.6 Hasil Uji Validitas................................................................ 59

Tabel 4.7 Hasil Uji Reliabilitas............................................................ 61

Tabel 4.8 Uji normalitas Kormogorov Smirnov........................................................... 62

Tabel 4.9 Hasil Uji Multikolinearitas.......................................................................... 65

Tabel 4.10 Hasil Uji Regresi Linear Berganda.............................................. 66

Tabel 4.11 Koefisien Determinan (R2)................................................... 68

Tabel 4.12 Hasil Uji Signifikansi Parameter Individual (Uji Statistik t).. 69

Tabel 4.13 Hasil Uji Signifikansi Parameter Simultan (Uji Statistik f). 70

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 DAFTAR GAMBAR

Halaman

Gambar 2.1. Kerangka Pemikiran Teoritis....................................................... 36

Gambar 4.1. Grafik Scatterplot...................................................................................... 63

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