DAFTAR TABEL

Tabel Halaman

2.1 Penelitian Terdahulu............................................................................... 32

3.1 Operasional Variabel............................................................................... 42

3.2 Pengukuran Skala .................................................................................. 44

4.1 Pelaporan SPT Tahunan Wajib Pajak Badan Tahun 2013-2017 ................... 56

4.2 Sebaran data Penelitian .......................................................................... 57

4.3 Data Jenis Kelamin Respnden.................................................................. 58

4.4 Data Umur Respoden ............................................................................. 58

4.5 Data Pendidikan Terakhir Responden ....................................................... 58

4.6 Data Jenis Usaha Responden .................................................................. 59

4.7 Data Kepemilikan NPWP Responden ........................................................ 59

4.8 Data Pengukuhan sebagai PKP Responden ............................................... 60

4.9 Data Lama Usaha Responden .................................................................. 60

4.10 Data Omzet Pertahun Responden .......................................................... 60

4.11 Hasil Uji Validitas Variabel Pemeriksaan Pajak ......................................... 61

4.12 Hasil Uji Validitas Variabel Teknologi Informasi Perpajakan ...................... 62

4.13 Hasil Uji Validitas Variabel Pengawasan Fiskus ........................................ 62

4.14 Hasil Uji Validitas Variabel Tax Evasion ................................................... 62

4.15 Hasil Reliabilitas ................................................................................... 63

4.16 Hasil Uji Multikolinearitas ...................................................................... 66

4.17 Regresi Linier Berganda ........................................................................ 68

4.18 Koefisien Determinasi (R2)..................................................................... 79

4.19 Hasil Uji t (Parsial)................................................................................ 70

4.20 Uji Simultan (uji F) ............................................................................... 72