DAFTAR ISI

ABSTRAK ........................................................................................................ i
ABSTRACT ....................................................................................................... ii
KATA PENGANTAR ...................................................................................... iii
DAFTAR ISI...................................................................................................... viii
DAFTAR TABEL ............................................................................................ xii
DAFTAR GAMBAR ......................................................................................... xiii
DAFTAR LAMPIRAN .................................................................................... xiv

BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ............................................................... 1
1.2 Identifikasi Masalah ..................................................................... 6
1.3 Tujuan Penelitian .......................................................................... 6
1.4 Kegunaan Penelitian .................................................................... 6
1.5 Lokasi dan Waktu Penelitian ........................................................ 8
BAB II TINJAUAN PUSTAKA
2.1 Konsep, Konstruk, dan Variabel Penelitian ................................. 9
2.1.1 Pajak ................................................................................... 9
2.1.1.1 Pengertian Pajak ..................................................... 9
2.1.1.2 Ciri Pajak ................................................................ 10
2.1.1.3 Fungsi Pajak ......................................................... .. 10
2.1.1.4 Pengelompokan Pajak ............................................ 10

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2.1.1.5 Sistem Pemungutan Pajak ...................................... 11

2.1.2

Reformasi Perpajakan ........................................................ 13

2.1.3

Modernisasasi Perpajakan .................................................. 13

2.1.4 E-SPT PPN......................................................................... 16

2.1.4.1 PPN (Pajak Pertambahan Nilai) ............................. 16
2.1.4.1.1 Definisi PPN ......................................... 16
2.1.4.1.2 Fungsi PPN ........................................... 16
2.1.4.1.3 Objek PPN ............................................ 16
2.1.4.1.4 Karakteristik PPN ................................. 17
2.1.4.2 SPT Masa PPN ....................................................... 19
2.1.4.2.1 Pengertian SPT Masa PPN ................... 19
2.1.4.2.2 Fungsi SPT Masa PPN ......................... 19
2.1.4.2.3 Bentuk dan Isi SPT Masa PPN ............ . 20
2.1.4.2.4 Tata Cara Perolehan, Pengisian, dan
Pencetakan............................................. 20
2.1.4.2.5 Batas Waktu Penyampaian ................... 23
2.1.4.2.6 Tempat Pelaporan SPT Masa PPN ....... 24
2.1.4.2.7 Cara Pelaporan dan Penyampaian ........ 24
2.1.4.2.8 Sanksi Administrasi dan Sanksi Pidana
Sehubungan dengan SPT ...................... 25
2.1.4.3 E-SPT ..................................................................... 26
2.1.4.3.1 Pengertian e-SPT .................................. 26
2.1.4.3.2 Keunggulan e-SPT ................................ 27
2.1.4.3.3 Jenis-jenis e-SPT ................................. . 27
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2.1.4.3.4 Fasilitas e-SPT ...................................... 29

2.1.4.3.5 Cara Penyampaian, Prosedur Penyampaian,
dan Pembetulan e-SPT.......................... 34
2.1.4.3.6 E-Filing ............................................... .. 38
2.1.4.4 Definisi e-SPT PPN ............................................... 40
2.1.4.5 Fasilitas e-SPT PPN .............................................. 40
2.1.5 Kepatuhan Pelaporan SPT ................................................. 41
2.1.5.1 Pengertian Kepatuhan .......................................... . 41
2.1.5.2 Pelaporan SPT ...................................................... . 41
2.1.6

PKP (Pengusaha Kena Pajak) ............................................ 42

2.1.6.1 Definisi PKP ......................................................... 42

2.2 Kerangka Pemikiran ..................................................................... 42

2.3 Pengujian Hipotesis ...................................................................... 46
BAB III OBJEK DAN METODOLOGI PENELITIAN
3.1 Objek Penelitian ............................................................................. 47
3.2 Populasi dan Sampel Penelitian........................................................ 47
3.3 Metode Pengumpulan Data .............................................................. 48
3.4 Operasionalisasi dan Pengukuran Variabel ..................................... 49
3.5 Metode Analisis Data ...................................................................... 51
3.5.1

Metode Penelitian ................................................................ 51

3.5.2

Uji Asumsi Klasik ............................................................... 52

3.5.3

Koefisien Korelasi Sederhana (Korelasi Pearson) .............. 53

3.5.4

Pengujian Hipotesis ............................................................. 54

3.5.5

Uji Koefisien Determinasi ................................................... 55

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3.5.6

Tingkat Signifikansi ............................................................ 56

3.5.7

Penarikan Kesimpulan ......................................................... 57

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Hasil Penelitian ................................................................................ 58
4.1.1 Analisis Deskripsi Hasil Penelitian tentang
Penggunaan e-SPT PPN pada KPP Madya
Bandung ............................................................................... 58
4.1.2 Analisis Deskripsi Hasil Penelitian tentang
Kepatuhan Pelaporan SPT Masa PPN secara e-SPT
pada KPP Madya Bandung .................................................. 60
4.2 Pengujian Statistik ........................................................................... 65
4.2.1

Uji Asumsi Klasik ................................................................ 65

4.2.2

Koefisien Korelasi Sederhana (Korelasi Pearson) ............... 68

4.2.3

Analisis Regresi Sederhana .................................................. 68

4.2.4

Analisis Koefisien Determinasi .......................................... 70

4.2.5

Pengujian Hipotesis ............................................................ 71

4.3 Pembahasan ...................................................................................... 73

BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ....................................................................................... 77
5.2 Saran ................................................................................................. 78
DAFTAR PUSTAKA
LAMPIRAN LAMPIRAN

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DAFTAR TABEL
Tabel 1.1

Perkembangan Pendapatan Negara Tahun 2007-2011 .................. 1

Tabel 1.2

APBN-P dan Realisasi Penerimaan Perpajakan Tahun

2007-2011 ...................................................................................... 3

Tabel 1.3

Tabel Rasio Kepatuhan Pengusaha Kena Pajak Tahun

2003-2007 ...................................................................................... 4

Tabel 3.1

Indikator Variabel dan Skala Pengukuran .................................... 50

Tabel 3.2

Interpretasi Koefisien Korelasi Pearson ........................................ 54

Tabel 4.1

Jumlah Pengusaha Kena Pajak Lapor SPT Masa PPN

secara e-SPT .................................................................................. 59

Tabel 4.2

Jumlah Pengusaha Kena Pajak yang Terdaftar di Kantor

Pelayanan Pajak Madya Bandung ................................................. 60

Tabel 4.3

Persentase Kepatuhan Pelaporan SPT Masa PPN Tahun

2009 - 2013 secara e-SPT .............................................................. 61

Tabel 4.4

Uji Normalitas ............................................................................... 66

Tabel 4.5

Perhitungan Korelasi Sederhana .................................................... 68

Tabel 4.6

Koefisien Regresi Linier Sederhana .............................................. 69

Tabel 4.7

Analisis Koefisien Determinasi ..................................................... 70

Tabel 4.8

Hasil Uji t ....................................................................................... 71

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DAFTAR GAMBAR

Gambar 2.1 Kerangka pemikiran....................................................................... 45

Gambar 4.1 Grafik Perkembangan Tingkat Kepatuhan Pelaporan SPT
Masa PPN Tahun 2009-2013 secara e-SPT ................................... 63
Gambar 4.2 Uji Heteroskedastisitas ................................................................... 67
Gambar 4.3 Grafik Daerah Penerimaan dan Penolakan H0 .............................. 73

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DAFTAR LAMPIRAN

Lampiran 1 : Data Variabel X dan Variabel Y

Hasil Pengolahan Data Menggunakan IBM SPSS 17.0
Lampiran 2 : Tabel Distribusi
Lampiran 3 : Peraturan - Peraturan
Lampiran 4 : Surat Izin Penelitian
Lampiran 5 : Kartu Bimbingan
Lampiran 6 : Lembar Revisi Skripsi
Lampiran 7: Daftar Riwayat Hidup

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