Kuisioner Kepatuhan Pajak PDF
Kuisioner Kepatuhan Pajak PDF
KUESIONER PENELITIAN
KUESIONER
KESADARAN PERPAJAKAN, SANKSI PERPAJAKAN, SIKAP FISKUS,
LINGKUNGAN PAJAK, PENGETAHUAN PERATURAN PAJAK,
PERSEPSI EFEKTIFITAS SISTEM PERPAJAKAN, KEMAUAN
MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG
PRIBADI DI DPPKAD GROBOGAN- PURWODADI
IRMA ALFIAH
NIM: 201012148
Kudus,......................2014
Kepada Yth.
Bapak/Ibu/Saudara/i Responden
Di tempat
Dengan hormat,
Sehubungan dengan penyelesaian tugas akhir sebagai mahasiswa Program Strata Satu
(S1) Universitas Muria Kudus, saya:
Nama
: Irma Alfiah
NIM
: 201012148
Jurusan/Smt. : Akuntansi / 8
Fakultas
bermaksud
: Ekonomi Akuntansi
melakukan
penelitian
ilmiah
untuk
penyusunan
skripsi
dengan
judul
Tidak ada jawaban yang salah atau benar dalam pilihan ini dan sejumlah pertanyaan agak
sedikit kontroversial, mungkin anda akan bersifat netral, akan tetapi usahakan memilih rating
yang lebih menunjukkan perasaan Bapak/Ibu/Saudara/i.
Apabila di antara Bapak/Ibu/Saudara/i ada yang membutuhkan hasil penelitian ini, maka
Bapak/Ibu/Saudara/i dapat menghubungi saya (telp. dan email tertera di bawah). Atas kesediaan
Bapak/Ibu/Saudara/i meluangkan waktu untuk mengisi dan menjawab semua pertanyaan dan
pernyataan dalam penelitian ini, saya sampaikan terima kasih.
Dosen Pembimbing I
Dosen Pembimbing II
NIS.0610702010101149
NIS.0610701000001224
Hormat saya,
Peneliti
(Irma Alfiah)
A. Deskriptif Responden
*) Nama
Jenis Kelamin
: Laki-Laki / Perempuan
Usia
Tanggal
Pendapatan/tahun
Pekerjaan
Pilihlah salah satu alternatif jawaban untuk setiap pernyataan berdasarkan pendapat anda dengan
membubuhkan tanda ( ) atau ( X ).
Setiap pertanyaan terdiri dari 5 pilihan jawaban:
SS
= Sangat setuju
= Setuju
= Ragu
TS
= Tidak setuju
STS
Pertanyaan
Pajak ditetapkan dengan Undang-Undang (UU) dan
dapat dipaksakan.
Pajak merupakan bentuk pengabdian masyarakat
kepada negara.
SS
TS
STS
C. SANKSI PAJAK
Pertanyaan
No
1
5
6
7
SS
TS
STS
D. SIKAP FISKUS
Pertanyaan
No
1
SS
TS
STS
E. LINGKUNGAN PAJAK
Pertanyaan
SS
TS
STS
SS
TS
STS
No
1
Pertanyaan
Masyarakat telah mengetahui bahwa dalam UndangUndang perpajakan, bagi Wajib Pajak yang terlambat
atau tidak membayar pajak dapat diberikan sanksi
administrasi (denda) dan sanksi pidana (penjara).
TS
STS
SS
TS
STS
SS
5
6
7
8
2
3
4
5
6
SS
TS
STS
LAMPIRAN 2
DATA MENTAH HASIL JAWABAN RESPONDEN
No
kesadaran perpajakan
1
Jml
27
26
26
26
28
27
26
27
26
10
29
11
28
12
21
13
21
14
27
15
26
16
27
17
27
18
19
19
26
20
25
21
26
22
27
23
26
24
27
25
25
26
21
27
27
28
26
29
20
30
26
31
26
32
28
33
21
34
28
35
26
36
26
37
26
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
sanksi pajak
1
Jml
30
32
31
32
30
28
32
31
29
29
25
27
30
27
29
22
22
31
30
29
30
22
31
31
30
31
31
30
30
31
30
30
23
31
31
31
27
38
19
39
27
40
27
41
28
42
26
43
28
44
26
45
28
46
26
47
28
48
26
49
26
50
27
51
29
52
26
53
28
54
27
55
26
56
26
57
27
58
27
59
27
60
26
61
27
62
26
63
27
64
28
65
27
66
28
67
29
68
27
69
27
70
27
71
29
72
27
73
25
74
27
75
27
76
28
77
26
78
27
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
31
31
31
31
32
31
31
31
31
27
32
31
31
32
31
34
31
21
31
32
31
22
31
32
31
30
21
31
23
34
31
31
32
27
31
31
30
32
31
30
31
79
27
80
27
81
27
82
24
83
28
84
26
85
27
86
28
87
29
88
27
89
28
90
28
91
27
92
29
93
26
94
27
95
27
96
28
97
16
98
27
99
17
100
28
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
24
23
24
31
30
33
32
23
31
28
22
27
25
24
24
32
29
25
29
19
31
31
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
lingkungan pajak
No
Jml
28
28
27
27
28
26
28
27
28
21
22
28
29
27
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Jml
13
13
13
14
14
14
15
12
12
14
15
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
27
24
27
26
21
27
27
18
16
21
26
26
16
19
20
26
25
27
15
29
27
28
28
26
29
28
20
27
26
26
21
28
26
28
29
29
27
27
28
27
26
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
12
13
12
11
15
12
15
12
14
13
12
14
11
10
13
10
11
15
13
13
15
14
13
13
12
15
15
12
15
10
13
12
14
15
13
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
28
28
27
28
27
29
28
28
23
29
26
27
28
27
26
27
26
29
24
26
28
28
28
21
18
23
27
28
27
29
28
18
28
27
19
27
26
26
28
28
27
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
12
13
13
12
11
14
13
15
14
15
14
13
13
13
15
15
12
12
12
13
14
13
13
12
12
10
11
11
13
10
97
98
99
100
27
27
27
27
97
98
99
100
12
12
14
11
Jawaban responden untuk variabel pengetahuan peraturan pajak dan persepsi efektifitas
sistem perpajakan
pengetahuan peraturan pajak
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
No
Jml
30
31
33
32
23
32
31
26
32
30
31
23
31
30
25
31
26
27
32
30
30
31
24
29
31
31
30
31
30
31
32
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Jml
20
18
17
11
16
17
12
16
18
21
17
20
22
22
22
18
22
19
17
11
17
12
17
11
11
15
11
13
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
32
33
23
32
31
32
31
31
32
32
32
25
31
30
32
31
32
32
30
32
31
33
31
31
30
28
33
29
31
30
32
30
24
31
30
31
32
32
32
33
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
16
14
15
14
13
13
13
15
18
18
15
14
16
13
13
16
17
13
14
22
18
18
19
22
18
20
19
18
22
13
10
14
18
15
17
22
22
22
11
14
16
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
33
31
33
31
32
31
30
30
31
33
27
29
31
26
30
30
25
29
26
27
28
28
31
26
30
31
31
32
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
14
12
15
15
18
18
16
16
15
14
16
11
18
20
18
21
17
17
22
14
19
16
19
20
19
20
17
16
Jawaban responden untuk variabel kemauan membayar pajak dan kepatuhan wajib pajak
orang pribadi
No
1
2
3
4
5
6
7
8
No
Jml
36
34
36
36
35
37
34
32
1
2
3
4
5
6
7
8
Jml
23
27
27
29
25
27
26
27
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
35
36
36
33
36
34
36
27
35
31
27
35
34
36
36
35
34
34
35
35
34
35
34
35
37
38
37
38
36
37
38
35
25
35
37
34
27
36
37
36
23
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
20
27
20
17
26
27
18
27
23
20
26
27
28
20
26
19
26
27
21
26
19
26
28
27
17
27
26
27
27
25
28
29
24
28
25
28
27
28
28
27
27
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
35
36
34
35
34
37
37
34
38
37
36
38
35
35
35
34
36
37
35
37
35
35
35
36
37
37
38
36
36
37
35
34
36
37
35
35
29
34
33
34
33
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
23
27
28
27
28
25
26
28
27
27
27
28
28
24
28
28
27
27
27
27
27
18
26
25
21
27
28
26
27
26
22
27
20
28
21
25
28
22
24
20
24
91
92
93
94
95
96
97
98
99
100
26
29
33
28
33
33
33
34
34
36
91
92
93
94
95
96
97
98
99
100
23
19
17
25
22
24
25
20
27
28
LAMPIRAN 3
HASIL DATA YANG DIOLAH
Reliability
Valid
a
Excluded
Total
%
100
100.0
.0
100
100.0
Cronbach's Alpha
.713
N of Items
.711
Item Statistics
Mean
X1.1
X1.2
X1.3
X1.4
X1.5
X1.6
Std. Deviation
4.20
4.27
4.39
4.44
4.49
4.46
.569
.649
.634
.608
.659
.642
100
100
100
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected Item- Squared Multiple
Item Deleted
Item Deleted Total Correlation
Correlation
X1.1
X1.2
X1.3
X1.4
X1.5
X1.6
22.05
21.98
21.86
21.81
21.76
21.79
4.533
4.181
4.243
4.681
4.002
4.026
.401
.461
.452
.294
.527
.538
.462
.566
.373
.307
.478
.459
Scale Statistics
Mean
26.25
Variance
5.826
Std. Deviation
2.414
N of Items
6
Cronbach's Alpha
if Item Deleted
.687
.669
.672
.718
.648
.644
Reliability
Scale: ALL VARIABLES
Case Processing Summary
N
Cases
Valid
a
Excluded
Total
%
100
100.0
.0
100
100.0
Cronbach's Alpha
.737
N of Items
.738
Item Statistics
Mean
X2.1
X2.2
X2.3
X2.4
X2.5
X2.6
X2.7
Std. Deviation
4.06
3.80
3.94
4.07
4.42
4.44
4.36
.649
1.137
.941
.685
.622
.608
.612
100
100
100
100
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected Item- Squared Multiple Cronbach's Alpha
Item Deleted
Item Deleted
Total Correlation
Correlation
if Item Deleted
X2.1
X2.2
X2.3
X2.4
X2.5
X2.6
X2.7
25.03
25.29
25.15
25.02
24.67
24.65
24.73
9.221
6.471
7.422
9.555
9.395
9.523
9.694
.450
.631
.606
.328
.428
.406
.354
Scale Statistics
Mean
29.09
Reliability
Variance
11.416
Std. Deviation
3.379
N of Items
7
.340
.651
.638
.176
.518
.569
.373
.708
.661
.664
.731
.713
.717
.726
Valid
a
Excluded
Total
%
100
100.0
.0
100
100.0
Cronbach's Alpha
.811
N of Items
.810
Item Statistics
Mean
X3.1
X3.2
X3.3
X3.4
X3.5
X3.6
Std. Deviation
4.52
4.35
4.23
4.18
4.17
4.41
.689
.857
.790
.783
.753
.683
100
100
100
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected ItemItem Deleted
Item Deleted
Total Correlation
X3.1
X3.2
X3.3
X3.4
X3.5
X3.6
21.34
21.51
21.63
21.68
21.69
21.45
7.762
6.899
7.650
7.493
8.054
8.533
.649
.687
.562
.611
.493
.433
Scale Statistics
Mean
25.86
Reliability
Variance
10.728
Std. Deviation
3.275
N of Items
6
.766
.753
.783
.772
.798
.809
Valid
a
Excluded
Total
%
100
100.0
.0
100
100.0
Reliability Statistics
Cronbach's Alpha
Based on
Standardized Items
Cronbach's Alpha
.798
N of Items
.803
Item Statistics
Mean
X4.1
X4.2
X4.3
Std. Deviation
4.04
3.86
4.08
.994
.964
.761
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected ItemItem Deleted
Item Deleted
Total Correlation
X4.1
X4.2
X4.3
7.94
8.12
7.90
2.279
2.491
3.061
.688
.629
.636
Scale Statistics
Mean
11.98
Reliability
Variance
5.333
Std. Deviation
2.309
N of Items
3
.676
.741
.747
Valid
100
100.0
.0
100
100.0
Excluded
Total
N of Items
.710
Item Statistics
Mean
X5.1
X5.2
X5.3
X5.4
X5.5
X5.6
X5.7
Std. Deviation
4.09
4.06
4.04
4.28
4.59
4.49
4.54
.494
.528
.665
.697
.534
.577
.593
100
100
100
100
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected Item- Squared Multiple
Item Deleted
Item Deleted Total Correlation
Correlation
X5.1
X5.2
X5.3
X5.4
X5.5
X5.6
X5.7
26.00
26.03
26.05
25.81
25.50
25.60
25.55
5.071
4.716
4.553
4.600
4.717
4.646
4.533
.345
.474
.383
.333
.466
.443
.474
.229
.272
.281
.285
.284
.374
.337
Scale Statistics
Mean
30.09
Reliability
Variance
6.083
Std. Deviation
2.466
N of Items
7
Cronbach's Alpha
if Item Deleted
.684
.655
.678
.695
.656
.660
.652
Valid
100
100.0
.0
100
100.0
Excluded
Total
Reliability Statistics
Cronbach's Alpha
Based on
Standardized
Items
Cronbach's Alpha
.866
N of Items
.868
Item Statistics
Mean
X6.1
X6.2
X6.3
X6.4
X6.5
Std. Deviation
3.07
2.73
2.73
3.92
3.85
.935
.930
.993
.734
.730
100
100
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected Item- Squared Multiple Cronbach's Alpha
Item Deleted
Item Deleted
Total Correlation
Correlation
if Item Deleted
X6.1
X6.2
X6.3
X6.4
X6.5
13.23
13.57
13.57
12.38
12.45
7.734
7.500
7.520
9.147
8.957
.720
.782
.706
.601
.655
Scale Statistics
Mean
16.30
Reliability
Variance
12.354
Std. Deviation
3.515
N of Items
5
.595
.696
.562
.481
.529
.829
.812
.835
.858
.847
Valid
%
100
Excluded
Total
100.0
.0
100
100.0
N of Items
.721
Item Statistics
Mean
X7.1
X7.2
X7.3
X7.4
X7.5
X7.6
X7.7
X7.8
Std. Deviation
4.09
4.10
4.19
4.49
4.42
4.47
4.38
4.41
.452
.577
.545
.643
.654
.703
.678
.621
100
100
100
100
100
100
100
100
Item-Total Statistics
Scale Mean if Scale Variance if Corrected ItemItem Deleted
Item Deleted
Total Correlation
X7.1
X7.2
X7.3
X7.4
X7.5
X7.6
X7.7
X7.8
30.46
30.45
30.36
30.06
30.13
30.08
30.17
30.14
7.463
6.755
7.021
6.683
6.700
5.812
5.961
6.485
.261
.407
.344
.365
.349
.592
.570
.455
Scale Statistics
Mean
34.55
Reliability
Variance
8.311
Std. Deviation
2.883
N of Items
8
.727
.703
.715
.712
.716
.660
.666
.693
Valid
a
Excluded
Total
%
100
100.0
.0
100
100.0
Cronbach's Alpha
.791
N of Items
.794
Item Statistics
Mean
Y.1
Y.2
Y.3
Y.4
Y.5
Y.6
Std. Deviation
4.06
4.10
4.18
4.31
4.19
4.25
.649
.704
.869
.825
.800
.657
100
100
100
100
100
100
Item-Total Statistics
Scale Mean if
Item Deleted
Y.1
Y.2
Y.3
Y.4
Y.5
Y.6
21.03
20.99
20.91
20.78
20.90
20.84
7.686
7.384
6.931
7.103
6.677
7.813
.538
.566
.515
.514
.659
.489
Scale Statistics
Mean
Variance
25.09
Descriptives
10.042
Std. Deviation
3.169
N of Items
6
.494
.511
.346
.355
.528
.397
.762
.754
.769
.767
.729
.771
Descriptive Statistics
N
Minimum
Kesadaran
Sanksi
Sikap Fiskus
Lingkungan
Pengetahuan
Persepsi Efektivitas
Kemauan Membayar
Kepatuhan
Valid N (listwise)
100
100
100
100
100
100
100
100
100
Maximum
16
19
15
6
23
7
23
17
29
34
29
15
33
22
38
29
Mean
Std. Deviation
26.25
29.09
25.86
11.98
30.09
16.30
34.55
25.09
2.414
3.379
3.275
2.309
2.466
3.515
2.883
3.169
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
a,,b
Normal Parameters
100
.0000000
2.64780109
.117
.056
-.117
1.168
.130
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Regression
Variables Entered/Removed
Model
1
Variables
Removed
Variables Entered
Kemauan Membayar,
Kesadaran, Sikap
Fiskus, Lingkungan,
Pengetahuan, Sanksi,
a
Persepsi Efektivitas
Method
. Enter
Model Summary
Model
1
R Square
.549
.302
Adjusted R Square
.249
Durbin-Watson
2.193
ANOVA
Model
Sum of Squares
df
Mean Square
Regression
300.116
42.874
Residual
694.074
92
7.544
Total
994.190
99
Sig.
5.683
.000
Standardized
Coefficients
Std. Error
(Constant)
-9.126
6.635
Kesadaran
.282
.115
Sanksi
.275
Sikap Fiskus
.209
Lingkungan
Collinearity Statistics
Beta
Sig.
Tolerance
VIF
-1.376
.172
.215
2.447
.016
.982
1.018
.092
.293
2.995
.004
.792
1.263
.092
.216
2.272
.025
.841
1.189
.350
.136
.255
2.578
.012
.774
1.292
Pengetahuan
.249
.119
.194
2.088
.040
.880
1.137
Persepsi Efektivitas
.104
.095
.116
1.104
.273
.690
1.449
Kemauan Membayar
.000
.098
.000
.002
.998
.954
1.048
Variance Proportions
DimenModel sion
1
7.883
1.000
.00
.00
.00
.00
.00
.00
.00
.00
.057
11.727
.00
.00
.00
.00
.18
.00
.32
.00
.023
18.502
.00
.00
.12
.00
.53
.02
.25
.00
.014
24.086
.00
.13
.04
.58
.01
.02
.00
.02
.009
29.764
.00
.36
.27
.34
.10
.02
.24
.00
.007
33.876
.00
.25
.38
.04
.05
.08
.02
.39
.005
38.272
.00
.00
.13
.03
.00
.58
.00
.45
.001
73.975
.99
.25
.06
.00
.13
.27
.17
.13
Residuals Statistics
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Cook's Distance
Centered Leverage Value
a. Dependent Variable: Kepatuhan
Charts
Maximum
Mean
Std. Deviation
19.11
-3.436
.377
28.98
2.237
1.359
25.09
.000
.740
1.741
1.000
.239
100
100
100
19.79
-8.723
-3.176
-3.278
-9.293
-3.469
.873
.000
.009
29.30
5.870
2.137
2.275
6.652
2.329
23.248
.099
.235
25.08
.000
.000
.001
.007
-.003
6.930
.012
.070
1.753
2.648
.964
1.008
2.899
1.023
5.120
.021
.052
100
100
100
100
100
100
100
100
100