DAFTAR ISI

ABSTRAK ............................................................................................................ i
ABSTRACT ......................................................................................................... ii
KATA PENGANTAR .......................................................................................... iii
DAFTAR ISI ......................................................................................................... vi
DAFTAR TABEL ................................................................................................. x
DAFTAR GAMBAR ............................................................................................ xii
DAFTAR LAMPIRAN ......................................................................................... xiii

BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ................................................................... 1
1.2 Identifikasi Masalah ........................................................................... 6
1.3 Tujuan Penelitian ................................................................................ 7
1.4 Kegunaan Penelitian........................................................................... 7
1.5 Lokasi dan Waktu Penelitian .............................................................. 8

BAB II TINJAUAN PUSTAKA

2.1 Konsep, Konstruk, Variabel Penelitian ............................................... 9
2.1.1

Pajak ........................................................................................ 9
2.1.1.1 Definisi Pajak .............................................................. 9
2.1.1.2 Ciri-ciri Pajak .............................................................. 10
2.1.1.3 Fungsi Pajak ............................................................... 12

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2.1.1.4 Hukum Pajak ............................................................... 13

2.1.1.5 Jenis-Jenis Pajak ......................................................... 14
2.1.1.6 Sistem Pemungutan Pajak ........................................... 15
2.1.2

Kesadaran Untuk Membayar Pajak ......................................... 16

2.1.3

Pengetahuan Tentang Peraturan Perpajakan ........................... 18

2.1.4

Kepatuhan Membayar Pajak ................................................... 21

2.2 Kerangka Penelitian ........................................................................... 23

2.3 Hipotesis Penelitian............................................................................. 24

BAB III OBJEK DAN METODE PENELITIAN

3.1 Objek Penelitian .................................................................................. 26
3.2 Populasi dan Sampel Penelitian .......................................................... 26
3.3 Metode penelitian ................................................................................ 28
3.3.1

Metode Pengumpulan Data ..................................................... 29

3.4 Operasional Variabel ........................................................................... 29

3.5 Instrumen Penelitian............................................................................ 32
3.5.1

Teknik Pengolahan Data dan Pengujian Data ......................... 32

3.5.2

Pengujian Validitas Instrumen ................................................ 33

3.5.3

Pengujian Reliabilitas Instrumen ............................................ 33

3.6 Rancangan Pengujian Hipotesis .......................................................... 34

3.6.1

Pemilihan Uji Statistik ............................................................ 35

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BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Hasil Penelitian ................................................................................... 41
4.1.1

Analisis Validitas dan Reliabilitas .......................................... 41

4.1.2

Tanggapan Mengenai Variabel Kesadaran Membayar

Pajak ........................................................................................ 46

4.1.3

Tanggapan Mengenai Variabel Pengetahuan Tentang

Peraturan Perpajakan ............................................................... 48

4.1.4

Tanggapan Mengenai Variabel Kepatuhan Membayar

Pajak ........................................................................................ 51

4.1.5

Pengaruh Kesadaran Membayar Pajak Dan Pengetahuan

Tentang Peraturan Perpajakan Terhadap Kepatuhan
Membayar Pajak...................................................................... 52
4.1.5.1 Analisis Pengaruh Kesadaran Membayar Pajak
Terhadap Kepatuhan Membayar Pajak ...................... 53
4.1.5.2 Analisis
Peraturan

Pengaruh
Perpajakan

Pengetahuan
Terhadap

Tentang
Kepatuhan

Membayar Pajak.......................................................... 56
4.1.5.3 Analisis Pengaruh Kesadaran Membayar Pajak
dan Pengetahuan Tentang Peraturan Perpajakan
Terhadap Kepatuhan Membayar Pajak ....................... 59
4.2 Pembahasan ......................................................................................... 64
4.2.1

Pengaruh

Kesadaran

Membayar

Pajak

Terhadap

Kepatuhan Membayar Pajak ................................................... 64

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4.2.2

Pengaruh Pengetahuan Tentang Peraturan Perpajakan

Terhadap Kepatuhan Membayar Pajak ................................... 65

4.2.3

Pengaruh Kesadaran Membayar Pajak dan Pengetahuan

Tentang

Peraturan

Perpajakan

Terhadap

Kepatuhan

Membayar Pajak...................................................................... 65

BAB V KESIMPULAN DAN SARAN

5.1 KESIMPULAN ................................................................................... 66
5.2 SARAN ............................................................................................... 67

DAFTAR PUSTAKA
LAMPIRAN

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