L1

LAMPIRAN 1

KUESIONER

Kepada

Bapak/Ibu Responden

KPP Pratama Jakarta Kembangan

Di tempat

Dengan hormat,

Sebagai persyaratan tugas akhir mahasiswa Program Studi Akuntansi (S1) Universitas

Bina Nusantara, saya akan melakukan penelitian tentang PENGARUH KESADARAN

WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP

KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA

KEMBANGAN. Untuk keperluan tersebut saya mohon kesediaan Bapak/Ibu untuk menjadi

responden dalam penelitian ini dan saya mohon kesediaannya untuk mengisi kuesioner yang

disediakan dengan kejujuran.

Demikian permohonan, atas bantuan dan partisipasinya saya ucapkan terima kasih.

Hormat saya,

Rika Rahmadian
 L2

Data Responden

Berikan tanda () sesuai dengan data diri anda :

Apakah memiliki NPWP = ya tidak

Jenis Kelamin = L P

Usia = 25-35 thn 36-45 thn 46-55 thn >56 th

Jenis Pekerjaan = TidakBekerja PNS Karyawan swasta

Pegawai BUMN Wirausaha Lainnya

Mohon disebutkan

...................

Tingkat Pendidikan = SMA S1 S2 Lainnya,

Mohon disebutkan

.............................

Bapak/Ibu dapat memberikan jawaban dengan memberikan tanda () pada kotak yang sesuai
berdasarkan apa yang anda alami, dengan petunjuk pengisian sebagai berikut :

STS = Sangat Tidak Setuju

TS = Tidak Setuju

S = Setuju

SS = Sangat Setuju

SSS = Sangat Setuju Sekali

 L3

a.Kesadaran Wajib Pajak

No. Keterangan STS TS S SS SSS

1 Kesadaran wajib pajak bahwa

melakukan kepatuhan pajak berarti
berpartisipasi dalam penyelenggaraan
Negara.

2. Kesadaran wajib pajak untuk

melakukan pembayaran dan pelaporan
pajak tepat waktu.

3. Kesadaran wajib pajak untuk

memenuhi kewajiban pajak tepat
waktu tanpa pengaruh orang lain.

4. Kesadaran wajib pajak bahwa

melakukan kepatuhan adalah
kewajiban

5. Kesadaran wajib pajak bahwa pajak

digunakan untuk membiayai
pembangunan sarana publik.
 L4

b.Pelayanan Fiskus

No. Keterangan STS TS S SS SSS

Pemberian sosialisasi tentang

1. pajak menyadarkan anda
tentang pentingnya melakukan
kepatuhan pajak
2. Teknologi informasi yang
digunakan oleh KPP sudah
cukup modern
3. Petugas tanggap dan sangat
membantu bila anda
mengalami kesulitan
4. Petugas memberikan
pelayanan dengan cepat dan
memuaskan
5. Gedung KPP sudah cukup
memadai
6. Peralatan pada KPP sudah
cukup memadai
7. Perlu dilakukan perbaikan
infrastruktur seperti perluasan
tempat pelayanan terpadu,
penggunaan sistem informasi
dan tekhnologi
 L5

c.Sanksi Pajak

No. Keterangan STS TS S SS SSS

1. Wajib pajak perlu memahami

dengan baik tentang sanksi
perpajakan.
2. Sanksi pajak dapat meningkatkan
kepatuhan wajib pajak.

3. Sanksi pajak membuat wajib pajak

jera dalam melalaikan kewajiban
perpajakannya.

4. Sanksi administrasi denda

Rp.100.000 untuk WPOP yang
telat melaporkan SPT masa sudah
memberatkan.

5. Sanksi administrasi bunga 2%

yang terlambat membayar pajak
sudah memberatkan.
6. Semakin berat sanksi, anda akan

semakin patuh membayar pajak.

 L6

d. Kepatuhan Wajib Pajak

No. Keterangan STS TS S SS SSS

1. Saya mendaftarkan diri sebagai wajib

pajak untuk memenuhi kewajiban saya
sebagai warga Negara yang baik

2. Saya akan melaporkan SPT tepat pada

waktunya

3. Saya akan menghitung pajak terhutang

dengan jujur dan benar

4. Saya sebagai wajib pajak patuh membayar

pajak

5. Saya sebagai wajib pajak patuh membayar

sanksi administrasi
 L7

LAMPIRAN 2

DATA HASIL REKAPAN KUESIONER

no NPWP kelamin Usia Pekerjaan Pendidikan

1 1 1 1 2 2
2 1 2 1 5 2
3 1 1 2 2 2
4 1 2 2 2 3
5 1 2 1 2 2
6 1 1 1 2 4
7 1 1 2 2 1
8 1 1 1 2 2
9 1 1 2 2 1
10 1 1 1 3 1
11 1 1 1 5 2
12 1 1 1 5 2
13 1 1 2 3 2
14 2 1 1 3 1
15 1 1 1 3 2
16 2 1 2 3 1
17 1 1 1 3 1
18 1 1 1 3 1
19 2 1 1 3 2
20 1 1 1 3 2
21 1 1 1 3 2
22 1 1 2 4 1
23 1 2 1 3 2
24 1 2 1 3 2
25 1 1 1 3 2
26 1 1 2 2 3
27 1 2 1 3 4
28 1 2 1 3 2
29 1 1 1 3 2
30 1 1 2 3 3
31 1 3 1 3 2
32 1 2 1 3 4
33 1 1 2 2 2
34 1 1 1 2 2
35 1 1 1 3 2
36 2 1 1 3 1
37 2 2 1 3 1
38 1 1 2 3 4
39 1 1 1 3 1
 L8

40 2 2 1 3 1
41 1 2 1 3 2
42 1 1 1 3 1
43 1 1 1 3 1
44 1 2 1 3 2
45 1 1 2 3 1
46 1 1 1 3 4
47 1 1 1 3 4
48 2 2 2 3 1
49 2 1 1 3 4
50 1 1 1 3 1
51 1 1 2 3 1
52 1 1 2 3 2
53 1 1 1 3 3
54 1 1 1 3 4
55 1 2 1 2 2
56 1 2 2 3 4
57 1 1 2 3 2
58 1 1 1 3 2
59 1 1 2 3 2
60 1 2 1 3 2
61 1 1 4 3 3
62 1 1 1 3 1
63 1 1 3 3 2
64 1 2 1 3 2
65 1 1 1 3 2
66 1 2 1 3 2
67 1 2 1 3 2
68 1 1 1 3 3
69 1 1 1 3 2
70 1 1 1 3 1
71 1 2 1 3 4
72 1 1 2 3 3
73 1 1 2 3 3
74 1 2 1 3 1
75 1 1 1 4 2
76 1 2 1 3 2
77 1 2 2 3 1
78 1 2 2 3 4
79 1 1 2 3 2
80 1 2 1 3 2
81 1 2 1 5 2
82 1 1 1 3 1
83 1 1 1 5 2
 L9

84 1 1 3 3 3
85 1 2 2 3 2
86 1 1 2 3 4
87 1 1 2 3 2
88 1 1 2 3 3
89 1 1 2 3 2
90 1 2 2 3 3
91 1 2 2 3 2
92 1 1 1 3 2
93 1 1 1 3 2
94 1 1 1 3 2
95 1 2 2 3 3
96 1 1 1 3 2
97 1 1 1 3 2
98 1 1 1 3 2
99 1 1 2 3 2
100 1 2 2 3 2
 L10

DATA HASIL REKAPAN KUESIONER (LANJUTAN)

KWP Pelayanan Fiskus Sanksi Pajak Kepatuhan Wajib Pajak

N K K K K K P P P P P P P Tot S S S S S S Tot kp kp kp kp kp
o W W W W W Total F F F F F F F alP A A A A A A alS th th th th th Total
P1 P2 P3 P4 P5 KWP 1 2 3 4 5 6 7 F 1 2 3 4 5 6 A 1 2 3 4 5 kpth
1 3 3 3 4 4 17 3 3 3 3 2 2 4 20 4 3 4 2 2 3 18 4 4 4 4 4 20
2 3 3 3 3 3 15 3 3 3 3 2 2 3 19 3 3 4 3 3 3 19 3 3 3 3 3 15
3 3 4 3 4 3 17 3 3 3 3 2 2 5 21 4 3 2 2 2 3 16 3 3 3 3 3 15
4 5 5 5 4 5 24 5 4 3 3 3 2 4 24 3 3 3 2 2 2 15 4 4 4 4 4 20
5 4 4 4 4 4 20 4 3 3 3 3 3 3 22 3 3 3 3 3 3 18 3 3 3 3 3 15
6 5 4 4 5 5 23 4 4 4 4 1 3 4 24 4 4 4 3 4 4 23 4 4 4 4 4 20
7 3 3 3 3 3 15 5 2 2 2 2 2 5 20 5 3 3 5 5 2 23 3 3 3 3 3 15
8 5 5 5 5 5 25 5 5 5 5 5 5 5 35 5 5 5 5 5 5 30 5 5 5 5 5 25
9 2 2 2 2 2 10 3 1 1 1 1 1 1 9 3 2 2 3 3 2 15 2 2 2 2 2 10
1
0 3 5 5 5 3 21 3 2 3 3 2 3 5 21 5 3 3 3 3 2 19 5 5 5 5 5 25
1
1 5 4 3 3 5 20 3 2 3 3 1 2 5 19 3 3 3 1 1 3 14 3 3 3 3 3 15
1
2 5 5 5 5 2 22 5 3 3 3 3 3 5 25 5 5 5 2 2 3 22 5 5 5 5 5 25
1
3 5 3 5 3 5 21 3 3 5 4 3 3 2 23 3 3 3 3 4 2 18 4 3 3 3 3 16
1
4 4 4 4 4 4 20 4 3 3 3 4 3 5 25 4 3 3 3 3 4 20 4 3 4 4 4 19
1
5 3 3 3 3 3 15 3 2 3 2 2 2 3 17 2 3 3 3 4 3 18 3 3 3 3 3 15
1
6 4 3 3 4 4 18 4 3 3 3 3 3 3 22 3 3 3 3 3 2 17 3 3 3 3 3 15
1
7 5 5 5 5 5 25 5 5 5 5 5 5 5 35 4 4 5 4 4 4 25 5 5 5 5 5 25
 L11

1
8 3 3 3 3 2 14 3 2 3 2 2 3 3 18 3 3 2 2 3 3 16 3 3 3 3 3 15
1
9 4 5 5 5 5 24 5 3 5 5 4 4 4 30 4 4 4 5 5 5 27 4 5 5 5 5 24
2
0 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
2
1 3 3 3 1 3 13 2 1 1 1 1 1 1 8 3 1 2 5 4 1 16 3 3 3 3 3 15
2
2 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 1 5 3 4 4 20 5 5 5 5 5 25
2
3 4 4 4 4 5 21 4 3 3 3 2 2 5 22 3 3 3 1 1 1 12 3 3 3 3 3 15
2
4 4 4 4 3 4 19 3 2 3 3 2 2 4 19 3 3 3 2 2 4 17 3 3 3 3 3 15
2
5 5 5 5 5 3 23 5 3 3 3 3 3 4 24 5 3 3 5 5 3 24 3 5 5 5 3 21
2
6 4 4 5 5 4 22 4 4 4 4 4 4 5 29 5 4 4 3 3 4 23 4 4 4 4 4 20
2
7 3 3 3 3 3 15 3 2 2 3 3 3 3 19 3 2 3 2 2 2 14 3 3 3 3 2 14
2
8 3 3 4 5 3 18 4 4 5 5 4 3 3 28 3 4 3 3 4 5 22 3 3 4 4 3 17
2
9 3 3 3 3 4 16 3 2 2 2 3 2 3 17 3 3 3 2 3 2 16 3 3 3 3 3 15
3
0 5 5 5 5 5 25 5 3 3 3 3 3 5 25 5 5 5 3 3 3 24 5 5 5 5 5 25
3
1 2 3 2 3 3 13 4 2 3 4 4 4 5 26 4 3 3 3 3 3 19 4 4 4 4 3 19
3
2 2 2 3 2 2 11 2 3 1 2 3 3 3 17 3 3 3 3 3 3 18 3 3 3 3 3 15
3
3 3 3 3 3 4 16 4 3 3 3 3 3 4 23 4 3 3 2 3 3 18 3 3 3 3 3 15
3
4 5 5 5 5 5 25 4 4 4 3 4 3 3 25 4 3 3 2 3 4 19 4 4 4 4 3 19
 L12

3
5 5 4 4 5 5 23 4 3 3 3 3 3 5 24 4 2 2 2 4 2 16 5 5 5 5 3 23
3
6 2 4 2 5 5 18 3 3 4 3 3 2 5 23 3 3 4 3 5 5 23 4 5 3 5 4 21
3
7 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
3
8 5 5 5 4 5 24 5 4 4 4 5 4 3 29 5 4 3 3 3 2 20 4 5 4 4 3 20
3
9 4 4 3 4 4 19 4 3 3 3 2 3 5 23 3 4 3 3 3 2 18 4 4 5 4 3 20
4
0 4 4 3 4 3 18 3 3 3 4 3 3 4 23 3 3 4 3 3 3 19 4 4 3 3 3 17
4
1 5 4 3 3 5 20 3 3 4 3 3 3 1 20 5 3 2 3 3 3 19 4 4 4 4 4 20
4
2 4 3 3 3 3 16 3 3 3 3 3 3 4 22 3 3 3 3 2 4 18 3 3 3 3 3 15
4
3 5 5 5 5 3 23 3 3 3 3 3 3 5 23 5 4 2 3 3 4 21 2 5 5 4 4 20
4
4 3 3 3 3 3 15 2 2 2 2 3 3 5 19 3 1 1 1 1 1 8 2 2 3 2 1 10
4
5 4 4 4 4 4 20 4 4 4 4 4 5 5 30 4 4 4 5 2 2 21 3 5 3 3 3 17
4
6 2 3 3 4 4 16 3 3 4 5 4 3 3 25 3 3 2 5 5 2 20 3 3 3 3 2 14
4
7 4 4 4 4 5 21 4 1 1 1 2 1 5 15 4 4 3 2 3 2 18 3 3 3 3 3 15
4
8 4 4 3 3 2 16 4 3 3 4 3 3 4 24 3 2 2 3 3 3 16 5 4 3 4 3 19
4
9 3 4 4 2 3 16 3 3 4 3 4 4 3 24 3 3 4 3 3 4 20 3 3 4 3 3 16
5
0 4 4 4 4 4 20 3 3 4 4 3 3 3 23 3 3 3 2 2 3 16 3 3 3 3 3 15
5
1 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
 L13

5
2 3 3 3 3 3 15 3 3 2 3 3 3 4 21 3 2 3 2 2 2 14 3 3 3 3 3 15
5
3 5 5 5 4 5 24 4 2 3 3 3 2 4 21 4 4 4 5 5 4 26 4 5 5 5 4 23
5
4 4 4 4 5 5 22 3 3 4 4 4 3 4 25 4 3 3 3 3 4 20 4 3 3 3 3 16
5
5 4 4 4 4 4 20 4 3 4 4 3 3 3 24 3 3 3 3 3 3 18 3 3 3 3 3 15
5
6 4 5 4 3 4 20 5 3 3 3 3 2 3 22 4 3 3 2 2 2 16 3 4 4 4 3 18
5
7 3 4 3 4 3 17 3 2 3 4 2 2 4 20 3 4 2 2 2 3 16 3 3 3 3 3 15
5
8 3 3 3 4 4 17 3 3 3 3 2 2 4 20 4 3 4 3 3 3 20 4 4 4 4 4 20
5
9 3 3 3 3 3 15 3 3 4 4 3 3 3 23 3 3 2 3 3 5 19 3 3 3 3 3 15
6
0 3 3 3 3 3 15 4 2 3 4 3 3 3 22 3 3 3 4 4 5 22 3 3 3 3 3 15
6
1 4 4 4 4 4 20 3 4 3 3 3 3 2 21 3 3 3 3 3 2 17 3 3 2 3 3 14
6
2 3 3 3 3 3 15 3 2 3 3 2 2 3 18 3 3 2 3 3 3 17 3 3 3 3 3 15
6
3 5 4 4 4 5 22 3 3 3 3 3 3 3 21 3 4 4 3 3 3 20 4 4 4 4 3 19
6
4 3 3 3 3 4 16 4 3 3 3 4 3 2 22 3 4 4 3 4 4 22 3 4 4 3 3 17
6
5 3 4 4 3 5 19 4 3 3 3 3 3 2 21 3 3 3 2 2 3 16 3 4 3 3 4 17
6
6 3 3 4 3 3 16 3 3 3 2 3 3 4 21 4 3 3 2 2 4 18 4 4 4 4 3 19
6
7 5 4 4 4 4 21 4 3 3 3 4 4 4 25 4 5 5 5 5 5 29 4 4 5 5 5 23
6
8 5 5 5 5 5 25 5 3 3 3 3 3 5 25 5 2 2 2 2 2 15 3 3 3 3 3 15
 L14

6
9 3 3 3 3 3 15 3 2 3 3 3 3 4 21 3 3 3 5 5 2 21 3 3 3 3 3 15
7
0 3 3 3 3 3 15 3 3 3 2 1 1 3 16 3 3 3 2 3 3 17 3 3 3 3 3 15
7
1 2 3 3 3 2 13 4 3 4 4 3 3 5 26 4 4 4 3 3 5 23 3 4 4 4 3 18
7
2 5 5 4 5 4 23 4 2 4 4 1 1 5 21 4 5 5 1 1 3 19 5 5 5 5 5 25
7
3 5 5 5 5 5 25 4 3 4 4 3 3 5 26 4 3 2 4 2 2 17 5 5 4 4 3 21
7
4 3 3 3 3 3 15 3 3 3 3 3 3 3 21 3 3 3 3 3 3 18 3 3 3 3 3 15
7
5 4 4 4 4 4 20 3 3 3 3 3 3 3 21 4 4 4 4 4 4 24 4 4 4 4 4 20
7
6 3 3 3 3 3 15 3 3 4 4 3 3 3 23 3 3 3 2 2 3 16 3 3 3 3 3 15
7
7 5 5 5 5 5 25 3 3 3 3 3 3 3 21 5 5 5 5 5 5 30 3 3 3 3 3 15
7
8 3 3 3 3 3 15 3 3 3 3 2 2 4 20 3 3 3 2 2 2 15 3 3 3 3 3 15
7
9 4 4 4 4 4 20 4 3 3 3 3 2 4 22 3 3 2 4 4 4 20 4 4 4 4 4 20
8
0 3 3 3 3 3 15 3 3 3 3 3 3 3 21 4 4 4 4 4 4 24 4 4 4 4 4 20
8
1 3 3 3 4 5 18 3 3 3 3 2 2 4 20 4 3 4 2 2 3 18 4 4 4 4 4 20
8
2 3 4 4 5 5 21 3 2 3 3 2 2 3 18 5 3 3 3 3 2 19 5 5 5 5 5 25
8
3 5 5 5 5 2 22 5 3 3 3 3 2 5 24 5 5 5 2 2 3 22 4 5 5 5 5 24
8
4 4 4 4 4 4 20 4 3 3 3 2 3 3 21 4 4 3 2 3 3 19 4 4 4 4 4 20
8
5 4 5 5 5 4 23 3 3 3 3 2 2 3 19 5 5 5 2 2 5 24 3 3 3 3 3 15
 L15

8
6 3 4 4 4 3 18 3 2 3 3 2 2 5 20 3 3 2 2 2 4 16 3 3 3 3 3 15
8
7 5 5 5 5 5 25 5 3 5 5 3 3 4 28 4 4 5 4 4 4 25 5 5 5 5 5 25
8
8 3 3 3 2 3 14 3 1 3 3 1 1 3 15 3 1 2 5 4 1 16 3 3 3 3 3 15
8
9 3 3 3 3 3 15 3 2 3 3 3 2 3 19 3 2 5 3 4 4 21 5 5 5 5 5 25
9
0 3 3 2 3 3 14 3 3 4 4 3 3 3 23 4 4 4 4 2 3 21 4 4 3 4 4 19
9
1 4 4 3 3 3 17 4 3 3 3 3 3 4 23 3 3 4 2 3 3 18 3 3 3 3 2 14
9
2 3 3 3 3 4 16 3 3 4 3 2 2 4 21 3 3 3 2 2 3 16 4 4 4 4 4 20
9
3 4 4 3 3 4 18 4 3 4 4 3 3 5 26 3 3 3 2 2 3 16 5 5 5 5 5 25
9
4 3 3 3 3 3 15 3 3 3 3 2 2 5 21 3 3 3 2 2 4 17 3 3 3 3 3 15
9
5 4 5 5 5 5 24 5 5 4 4 4 4 4 30 5 5 5 2 2 2 21 5 5 5 5 5 25
9
6 4 4 4 3 4 19 3 2 3 3 2 2 5 20 3 3 3 2 2 4 17 3 3 3 3 3 15
9
7 5 5 5 5 3 23 5 3 3 3 3 3 4 24 5 3 3 3 3 3 20 3 5 5 5 4 22
9
8 4 3 3 3 3 16 3 4 4 4 2 2 4 23 3 3 2 1 1 3 13 3 3 3 3 3 15
9
9 3 3 4 4 5 19 3 3 3 4 1 3 4 21 3 3 3 2 2 2 15 3 3 4 3 3 16
1
0
0 4 4 5 5 4 22 5 4 4 4 3 3 5 28 5 4 4 3 3 4 23 4 4 4 4 4 20
 L16

LAMPIRAN 3

HASIL OUTPUT SPSS

A. Analisis Statistik Deskriptif

1. Analisis Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Kesadaran_wp 100 10 25 18.62 3.736

Pelayanan_fiskus 100 8 35 22.17 4.095

Sanksi_pajak 100 8 30 19.08 3.722

Kepatuhan_wp 100 10 25 18.01 3.778

Valid N (listwise) 100

2. Analisis Frekuensi

NPWP

Frequency Percent Valid Percent Cumulative

Percent

Ya 92 92.0 92.0 92.0

Valid Tidak 8 8.0 8.0 100.0
Total 100 100.0 100.0

JENIS_KELAMIN
Frequen Percent Valid Percent Cumulative
cy Percent

Laki-laki 68 68.0 68.0 68.0

Perempuan 32 32.0 32.0 100.0
Valid

Total 100 100.0 100.0

 L17

USIA

Frequency Percent Valid Percent Cumulative Percent

25-35 thn 64 64.0 64.0 64.0

36-45 thn 33 33.0 33.0 97.0
Valid 46-55 thn 2 2.0 2.0 99.0
>56 thn 1 1.0 1.0 100.0
Total 100 100.0 100.0

PEKERJAAN
Frequency Percent Valid Percent Cumulative
Percent

PNS 12 12.0 12.0 12.0

Karyawan 81 81.0 81.0 93.0
Valid Pegawai
2 2.0 2.0 95.0
BUMN
Wirausaha 5 5.0 5.0 100.0
Total 100 100.0 100.0

PENDIDIKAN
Frequency Percent Valid Percent Cumulative Percent

SMA 23 23.0 23.0 23.0

S1 53 53.0 53.0 76.0
Valid S2 12 12.0 12.0 88.0
Lainnya 12 12.0 12.0 100.0
Total 100 100.0 100.0
 L18

B. Uji Validitas dan Reliabilitas

Case Processing Summary

N % Reliability Statistics

Valid 100 100.0 Cronbach's N of Items

Cases Excluded
a
0 .0 Alpha

Total 100 100.0 .920 23

a. Listwise deletion based on all variables

in the procedure.

Item-Total Statistics

Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha

Deleted Item Deleted Total Correlation if Item Deleted

KWP_1 74.18 134.977 .586 .916

KWP_2 74.12 134.066 .706 .914
KWP_3 74.19 133.792 .671 .915
KWP_4 74.15 131.583 .733 .913
KWP_5 74.14 137.839 .426 .919
PF_1 74.31 135.327 .657 .915
PF_2 75.00 137.697 .555 .917
PF_3 74.66 136.509 .587 .916
PF_4 74.66 137.297 .543 .917
PF_5 75.09 136.790 .512 .918
PF_6 75.15 137.785 .514 .918
PF_7 74.12 139.602 .311 .922
SA_1 74.26 136.174 .615 .916
SA_2 74.64 135.021 .613 .916
SA_3 74.62 134.763 .572 .916
SA_4 75.00 140.424 .265 .923
SA_5 74.91 140.608 .264 .923
SA_6 74.77 138.401 .364 .921
KPTH_1 74.32 135.836 .639 .915
KPTH_2 74.18 132.634 .756 .913
KPTH_3 74.22 133.507 .724 .914
KPTH_4 74.23 132.906 .767 .913
KPTH_5 74.44 134.451 .671 .915
 L19

1. Kesadaran Wajib Pajak

Correlations

KWP1 KWP2 KWP3 KWP4 KWP5 TOTAL_X1

** ** ** ** **
Pearson Correlation 1 .775 .738 .575 .514 .857
KWP1
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .775 1 .815 .737 .484 .902
KWP2
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .738 .815 1 .704 .468 .884
KWP3
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
Pearson Correlation .575** .737** .704** 1 .497** .839**
KWP4
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
Pearson Correlation .514** .484** .468** .497** 1 .715**
KWP5
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .857 .902 .884 .839 .715 1
TOTAL
_X1 Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's Alpha N of Items

.892 5
 L20

2. Pelayanan Fiskus

Correlations
PF1 PF2 PF3 PF4 PF5 PF6 PF7 TOTAL_X2
Pearson ** ** ** ** ** ** **
1 .418 .342 .357 .404 .339 .371 .653
Correlation
PF1
Sig. (2-tailed) .000 .001 .000 .000 .001 .000 .000
N 100 100 100 100 100 100 100 100
Pearson
.418** 1 .613** .563** .569** .629** .146 .777**
Correlation
PF2
Sig. (2-tailed) .000 .000 .000 .000 .000 .147 .000
N 100 100 100 100 100 100 100 100
Pearson
.342** .613** 1 .842** .440** .488** .140 .764**
Correlation
PF3
Sig. (2-tailed) .001 .000 .000 .000 .000 .164 .000
N 100 100 100 100 100 100 100 100
Pearson ** ** ** ** ** * **
.357 .563 .842 1 .469 .551 .215 .794
Correlation
PF4
Sig. (2-tailed) .000 .000 .000 .000 .000 .032 .000
N 100 100 100 100 100 100 100 100
Pearson ** ** ** ** ** **
.404 .569 .440 .469 1 .792 .056 .745
Correlation
PF5
Sig. (2-tailed) .000 .000 .000 .000 .000 .580 .000
N 100 100 100 100 100 100 100 100
Pearson ** ** ** ** ** **
.339 .629 .488 .551 .792 1 .130 .783
Correlation
PF6
Sig. (2-tailed) .001 .000 .000 .000 .000 .196 .000
N 100 100 100 100 100 100 100 100
Pearson ** * **
.371 .146 .140 .215 .056 .130 1 .454
Correlation
PF7
Sig. (2-tailed) .000 .147 .164 .032 .580 .196 .000
N 100 100 100 100 100 100 100 100
Pearson ** ** ** ** ** ** **
TOT Correlation .653 .777 .764 .794 .745 .783 .454 1
AL_
X2 Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 100 100 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics

Cronbach's Alpha N of Items

.824 7
 L21

3.Sanksi Pajak

Correlations

SA1 SA2 SA3 SA4 SA5 SA6 TOTAL_X3

Pearson Correlation 1 .505** .353** .189 .110 .129 .537**

SA1 Sig. (2-tailed) .000 .000 .060 .275 .202 .000
N 100 100 100 100 100 100 100
** ** ** **
Pearson Correlation .505 1 .618 .121 .087 .430 .671
SA2 Sig. (2-tailed) .000 .000 .230 .387 .000 .000
N 100 100 100 100 100 100 100
** ** * ** **
Pearson Correlation .353 .618 1 .176 .207 .426 .694
SA3 Sig. (2-tailed) .000 .000 .080 .039 .000 .000
N 100 100 100 100 100 100 100
Pearson Correlation .189 .121 .176 1 .802** .193 .669**
SA4 Sig. (2-tailed) .060 .230 .080 .000 .054 .000
N 100 100 100 100 100 100 100
Pearson Correlation .110 .087 .207* .802** 1 .323** .686**
SA5 Sig. (2-tailed) .275 .387 .039 .000 .001 .000
N 100 100 100 100 100 100 100
Pearson Correlation .129 .430** .426** .193 .323** 1 .651**
SA6 Sig. (2-tailed) .202 .000 .000 .054 .001 .000
N 100 100 100 100 100 100 100
** ** ** ** ** **
Pearson Correlation .537 .671 .694 .669 .686 .651 1
TOTAL_
X3 Sig. (2-tailed) .000 .000 .000 .000 .000 .000
N 100 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).

Reliability Statistics

Cronbach's N of Items
Alpha

.729 6
 L22

4. KepatuhanWajib Pajak

Correlations

KPTH1 KPTH2 KPTH3 KPTH4 KPTH5 TOTAL_Y

** ** ** ** **
Pearson Correlation 1 .759 .699 .811 .750 .873
KPTH1
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .759 1 .844 .908 .762 .932
KPTH2
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .699 .844 1 .904 .758 .918
KPTH3
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .811 .908 .904 1 .833 .971
KPTH4
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .750 .762 .758 .833 1 .894
KPTH5
Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
** ** ** ** **
Pearson Correlation .873 .932 .918 .971 .894 1
TOTAL_Y Sig. (2-tailed) .000 .000 .000 .000 .000
N 100 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).

Reliability Statistics
Cronbach's N of Items
Alpha

.953 5
 L23

C. Uji Asumsi Klasik

1. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 100

a,b Mean 0E-7

Normal Parameters
Std. Deviation 2.84500934
Absolute .109
Most Extreme Differences Positive .109
Negative -.066
Kolmogorov-Smirnov Z 1.095

Asymp. Sig. (2-tailed) .182

a. Test distribution is Normal.

b. Calculated from data.

2. Uji Multikolinearitas
a
Coefficients

Unstandardized Standardized
Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) 2.302 1.881 1.224 .224

Kesadaran_Wp .329 .096 .325 3.420 .001 .654 1.530

Pelayanan_fiskus .152 .091 .165 1.684 .095 .614 1.630

Sanksi_pajak .325 .090 .320 3.595 .001 .744 1.345

a. Dependent Variable: Kepatuhan_Wp

 L24

3. Uji Heterokedastisitas
 L25

D. Uji Hipotesis

Variables Entered/Removeda

Model Variables Entered Variables Removed Method

Sanksi_Pajak, Kesadaran_Wp,
1 b
. Enter
Pelayanan_Fiskus

a. Dependent Variable: Kepatuhan_Wp

b. All requested variables entered.

1. Analisis Koefisien Determinasi (Uji R2)

b
Model Summary

Std. Error
Adjusted of the Durbin-
Model R R Square R Square Estimate Watson
a
1 .658 .433 .415 2.889 1.729

a. Predictors: (Constant), Sanksi_Pajak, Kesadaran_Wp, Pelayanan_Fiskus

b. Dependent Variable: Kepatuhan_Wp

2. Uji Simultan (Uji F)

a
ANOVA

Model Sum of Squares df Mean Square F Sig.

b
Regression 611.676 3 203.892 24.427 .000

1 Residual 801.314 96 8.347

Total 1412.990 99

a. Dependent Variable: Kepatuhan_Wp

b. Predictors: (Constant), Sanksi_Pajak, Kesadaran_Wp, Pelayanan_Fiskus

 L26

3. Uji Parsial (Uji t)

a
Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.302 1.881 1.224 .224

Kesadaran_Wp .329 .096 .325 3.420 .001

Pelayanan_Fiskus .152 .091 .165 1.684 .095

Sanksi_Pajak .325 .090 .320 3.595 .001

a. Dependent Variable: Kepatuhan_Wp

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LAMPIRAN 4
 L28

LAMPIRAN 5
 L29

LAMPIRAN 6