Lampiran 3

HASIL UJI VALIDITAS DAN RELIABILITAS

Variabel Modernisasi Sistem Administrasi Perpajakan (X1)

 X1.1

Correlations

X1.1.1 X1.1.2 X1.1.3 X1.1T

X1.1.1 Pearson Correlation 1 ,510** ,297** ,800**

Sig. (2-tailed) ,000 ,003 ,000

N 100 100 100 100

** **
X1.1.2 Pearson Correlation ,510 1 ,326 ,803**
Sig. (2-tailed) ,000 ,001 ,000
N 100 100 100 100
X1.1.3 Pearson Correlation ,297** ,326** 1 ,691**
Sig. (2-tailed) ,003 ,001 ,000
N 100 100 100 100
** ** **
X1.1T Pearson Correlation ,800 ,803 ,691 1

Sig. (2-tailed) ,000 ,000 ,000

N 100 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's
Alpha N of Items

,824 4
 X1.2

Correlations

X1.2.1 X1.2.2 X1.2.3 X1.2.4 X1.2T

** *
X1.2.1 Pearson Correlation 1 ,492 ,111 ,225 ,666**

Sig. (2-tailed) ,000 ,273 ,024 ,000

N 100 100 100 100 100

** ** **
X1.2.2 Pearson Correlation ,492 1 ,305 ,293 ,775**
Sig. (2-tailed) ,000 ,002 ,003 ,000
N 100 100 100 100 100
** **
X1.2.3 Pearson Correlation ,111 ,305 1 ,283 ,619**
Sig. (2-tailed) ,273 ,002 ,004 ,000
N 100 100 100 100 100
* ** **
X1.2.4 Pearson Correlation ,225 ,293 ,283 1 ,664**
Sig. (2-tailed) ,024 ,003 ,004 ,000
N 100 100 100 100 100
X1.2T Pearson Correlation ,666** ,775** ,619** ,664** 1

Sig. (2-tailed) ,000 ,000 ,000 ,000

N 100 100 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Reliability Statistics
Cronbach's
Alpha N of Items

,770 5
 X1.3

Correlations

X1.3.1 X1.3.2 X1.3T

**
X1.3.1 Pearson Correlation 1 ,351 ,834**

Sig. (2-tailed) ,000 ,000

N 100 100 100

**
X1.3.2 Pearson Correlation ,351 1 ,809**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
X1.3T Pearson Correlation ,834 ,809 1

Sig. (2-tailed) ,000 ,000

N 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's
Alpha N of Items

,840 3

 X1.4

Correlations

X1.4.1 X1.4.2 X1.4T

**
X1.4.1 Pearson Correlation 1 ,570 ,895**

Sig. (2-tailed) ,000 ,000

N 100 100 100

X1.4.2 Pearson Correlation ,570** 1 ,877**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
X1.4T Pearson Correlation ,895 ,877 1

Sig. (2-tailed) ,000 ,000

N 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

 Reliability Statistics

Cronbach's
Alpha N of Items

,908 3

Variabel Kepatuhan Wajib Pajak (Y1)

 Y1.1

Correlations

Y1.1.1 Y1.1.2 Y1.1.3 Y1.1.4 Y1.1T

**
Y1.1.1 Pearson Correlation 1 ,677 ,034 ,102 ,648**

Sig. (2-tailed) ,000 ,736 ,312 ,000

N 100 100 100 100 100

** **
Y1.1.2 Pearson Correlation ,677 1 ,164 ,352 ,793**
Sig. (2-tailed) ,000 ,103 ,000 ,000
N 100 100 100 100 100
**
Y1.1.3 Pearson Correlation ,034 ,164 1 ,681 ,641**
Sig. (2-tailed) ,736 ,103 ,000 ,000
N 100 100 100 100 100
** **
Y1.1.4 Pearson Correlation ,102 ,352 ,681 1 ,748**
Sig. (2-tailed) ,312 ,000 ,000 ,000
N 100 100 100 100 100
Y1.1T Pearson Correlation ,648** ,793** ,641** ,748** 1

Sig. (2-tailed) ,000 ,000 ,000 ,000

N 100 100 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's
Alpha N of Items

,803 5
 Y1.2

Correlations

Y1.2.1 Y1.2.2 Y1.2.3 Y1.2.4 Y1.2T

** ** **
Y1.2.1 Pearson Correlation 1 ,641 ,572 ,589 ,855**

Sig. (2-tailed) ,000 ,000 ,000 ,000

N 100 100 100 100 100

** ** **
Y1.2.2 Pearson Correlation ,641 1 ,548 ,510 ,831**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
** ** **
Y1.2.3 Pearson Correlation ,572 ,548 1 ,397 ,782**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
** ** **
Y1.2.4 Pearson Correlation ,589 ,510 ,397 1 ,774**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
Y1.2T Pearson Correlation ,855** ,831** ,782** ,774** 1

Sig. (2-tailed) ,000 ,000 ,000 ,000

N 100 100 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's
Alpha N of Items

,894 5
 Y1.3

Correlations

Y1.3.1 Y1.3.2 Y1.3T

**
Y1.3.1 Pearson Correlation 1 ,660 ,918**

Sig. (2-tailed) ,000 ,000

N 100 100 100

**
Y1.3.2 Pearson Correlation ,660 1 ,904**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
Y1.3T Pearson Correlation ,918 ,904 1

Sig. (2-tailed) ,000 ,000

N 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's
Alpha N of Items

,931 3
 Y1.4

Correlations

Y1.4.1 Y1.4.2 Y1.4T

**
Y1.4.1 Pearson Correlation 1 ,624 ,912**

Sig. (2-tailed) ,000 ,000

N 100 100 100

**
Y1.4.2 Pearson Correlation ,624 1 ,890**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
Y1.4T Pearson Correlation ,912 ,890 1

Sig. (2-tailed) ,000 ,000

N 100 100 100

**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's
Alpha N of Items

,922 3