DAFTAR ISI

HALAMAN JUDUL .....................................................................................

HALAMAN PERSETUJUAN......................................................................
HALAMAN PENGESAHAN.......................................................................
ABSTRAK......................................................................................................
KATA PENGANTAR....................................................................................
DAFTAR ISI .................................................................................................
DAFTAR TABEL...........................................................................................
DAFTAR GAMBAR.....................................................................................
DAFTAR LAMPIRAN..................................................................................

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BAB I PENDAHULUAN
1.1 Latar Belakang.................................................................................
1.2 Rumusan Masalah............................................................................
1.3 Tujuan Penelitian..............................................................................
1.4 Manfaat Penelitian...........................................................................

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BAB II TINJAUAN PUSTAKA

2.1 Penelitian Terdahulu.........................................................................
2.2 Perpajakan........................................................................................
2.2.1 Pengertian Pajak.......................................................................
2.2.2 Ciri-ciri Pajak...........................................................................
2.2.3 Fungsi Pajak.............................................................................
2.2.3.1 Fungsi Budgetair..............................................................
2.2.3.2 Fungsi Regularend............................................................
2.2.4 Jenis Pajak................................................................................
2.2.4.1 Menurut Golongan............................................................
2.2.4.2 Menurut Sifat....................................................................
2.2.4.3 Menurut Lembaga Pemungut...........................................
2.2.4.4 Asas Pemungutan Pajak....................................................
2.2.5 Timbulnya Utang Pajak............................................................
2.2.5.1 Ajaran Materiil..................................................................
2.2.5.2 Ajaran Formil....................................................................
2.2.6 Berakhirnya Utang Pajak.........................................................
2.2.7 Tarif Pajak................................................................................
2.3 Pengertian Efektivitas......................................................................
2.4 Pengertian Kesadaran.......
2.5 Pengertian Kepatuhan......................
2.6 Pengertian Restoran.........................

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2.7 Pajak Restoran..................................................................................

2.8 Kerangka Pemikiran.........................

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BAB III METODE PENELITIAN

3.1 Objek Penelitian...............................................................................
3.2 Jenis Penelitian.................................................................................
3.3 Jenis dan Sumber Data.....................................................................
3.4 Teknik Pengumpulan Data...............................................................
3.5 Populasi dan Sampel........................................................................
3.5.1 Populasi....................................................................................
3.5.2 Sampel......................................................................................
3.6 Operasional Variabel.......................................................................
3.7 Pengujian Data.................................................................................
3.7.1 Uji Validitas..............................................................................
3.7.2 Uji Realibilitas..........................................................................
3.8 Transformasi Data............................................................................
3.9 Uji Asumsi Klasik............................................................................
3.9.1 Multikolinearitas......................................................................
3.9.2 Uji Heteroskedatisitas............................................................. .
3.9.3 Uji Normalitas..........................................................................
3.10 Metode analisis..............................................................................
3.10.1 Deskriptif Variabel.................................................................
3.10.2 Analisis Regresi Linear Berganda..........................................
3.11 Pengujian Hipotesis........................................................................
3.11.1 Uji F........................................................................................
3.11.2 Uji t.........................................................................................

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BAB IV HASIL DAN PEMBAHASAN

4.1 Gambaran Umum Objek Penelitian.................................................
4.2 Karakteristik Responden..................................................................
4.3 Deskripsi Variabel Penelitian...........................................................
4.3.1 Statistik Deskriptif Variabel Evektivitas Pembayaran Pajak....
4.3.2 Statistik Deskriptif Variabel Kesadaran Wajib Pajak...............
4.3.3 Statistik Deskriptif Variabel Kepatuhan Wajib Pajak...............
4.4 Hasil Pengujian Instrumen Penelitian..............................................
4.4.1 Hasil Uji Validitas....................................................................
4.4.1.1 Efektivitas Pembayaran Pajak (X1)..................................
4.4.1.2 Kesadaran Wajib Pajak (X2).............................................
4.4.1.3 Kepatuhan Wajib Pajak (Y) .............................................
4.4.2 Uji Reliabilitas..........................................................................

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4.5 Hasil Transformasi Data...................................................................

4.6 Hasil Uji Asumsi Klasik...................................................................
4.6.1 Uji Multikolinearitas................................................................
4.6.2 Uji Heteroskedastisitas.............................................................
4.6.3 Uji Normalitas..........................................................................
4.7 Analisis Regresi Berganda...............................................................
4.8 Pembuktian Hipotesis......................................................................
4.8.1 Uji Parsial (Uji t) .....................................................................
4.8.2 Uji Simultan (Uji F) ................................................................
4.9 Pembahasan......................................................................................

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BAB V PENUTUP
5.1 Kesipulan.........................................................................................
5.2 Saran-saran.......................................................................................
5.3 Keterbatasan.....................................................................................

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DAFTAR PUSTAKA

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DAFTAR TABEL

Tabel 1.1 Pengembangan Pajak Restoran........................................................

Tabel 2.1: Penelitian Terdahulu ......................................................................
Tabel 3.1: Definisi Operasional dan Pengukuran Variabel..............................
Tabel 3.2: Skala Likert....................................................................................
Tabel 4.1: Deskripsi Kuesioner Penelitian......................................................
Tabel 4.2: Frekuensi Efektivitas Pembayaran Pajak.......................................
Tabel 4.3: Tabel Frekuensi Kesadaran Wajib Pajak........................................
Tabel 4.4: Tabel Frekuensi Kepatuhan Wajib Pajak........................................
Tabel 4.5: Hasil Uji Validitas Efektivitas Pembayaran Pajak..........................
Tabel 4.6: Hasil Uji Validitas Kesadaran Wajib Pajak.....................................
Tabel 4.7: Hasil Uji Validitas Kepatuhan Wajib Pajak....................................
Tabel 4.8: Hasil Uji Reliabilitas......................................................................
Tabel 4.9: Hasil Pengujian Multikolinearitas..................................................
Tabel 4.10: Pengujian Normalitas..................................................................
Tabel 4.11: Hasil Analisis Regresi Linear Berganda.......................................

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DAFTAR GAMBAR
Gambar 2.5 Paradigma Konseptual Penelitian................................................
Gambar 4.1 Uji Heteroskedastisitas................................................................

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DAFTAR LAMPIRAN
Lampiran I Kuesioner Penelitian
Lampiran II Tabulasi Jawaban Kuesioner
Lampiran III Uji Validitas & Reliabilitas
Lampiran IV Method Of Successive Interval (MSI) Varieble
Lampiran V Uji Asumsi Klasik
Lampiran VI Regresi Linear Berganda
Lampiran VII Tabel F dan Tabel t
Lampiran VIII Data Pendukung Lainnya

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