Anda di halaman 1dari 3

PENGARUH TINGKAT RELIGIUSITAS, ALTRUISME, DAN KEPERCAYAAN PADA INSTITUSI PUBLIK,

TERHADAP MORAL
PAJAK DI INDONESIA
HASAN
Universitas Gadjah Mada, 2018 | Diunduh dari http://etd.repository.ugm.ac.id/

Daftar Isi

Halaman Judul.......................................................................................................... i
Halaman Pengesahan .............................................................................................. ii
Pernyataan Keaslian Karya Tulis Tesis.................................................................. iii
Kata Pengantar ....................................................................................................... iv
Daftar Isi................................................................................................................. vi
Daftar Tabel ........................................................................................................... ix
Daftar Gambar ......................................................................................................... x
Daftar Lampiran ..................................................................................................... xi
Daftar Singkatan.................................................................................................... xii
Intisari .................................................................................................................. xiii
Abstract ................................................................................................................ xiv

BAB I PENDAHULUAN ...................................................................................... 1


1.1 Latar Belakang Masalah ............................................................................... 1
1.2 Rumusan Masalah ...................................................................................... 11
1.3 Pertanyaan Penelitian ................................................................................. 12
1.4 Tujuan Penelitian ........................................................................................ 12
1.5 Motivasi Penelitian ..................................................................................... 13
1.6 Manfaat Penelitian ...................................................................................... 13
1.7 Kontribusi Penelitian .................................................................................. 15
1.8 Ruang Lingkup dan Batasan Penelitian ...................................................... 16
1.9 Sistematika Penulisan ................................................................................. 19

BAB II LANDASAN TEORI DAN TINJAUAN PUSTAKA ............................ 21


2.1 Landasan Teori ........................................................................................... 21
2.1.1 Expected utility theory .......................................................................... 21
2.1.2 Tax morale theory ................................................................................. 23
2.1.3 Hubungan moral pajak dan kepatuhan pajak ........................................ 26
2.2 Tinjauan Pustaka dan Hipotesis .................................................................. 29
2.2.1 Pengaruh religiusitas terhadap moral pajak .......................................... 29
2.2.2 Pengaruh altruisme terhadap moral pajak ............................................. 31
2.2.3 Pengaruh kepercayaan pada institusi publik terhadap moral pajak ...... 33
2.2.4 Hipotesis penelitian............................................................................... 36
2.2.5 Kerangka dan model penelitian ............................................................ 37

vi
PENGARUH TINGKAT RELIGIUSITAS, ALTRUISME, DAN KEPERCAYAAN PADA INSTITUSI PUBLIK,
TERHADAP MORAL
PAJAK DI INDONESIA
HASAN
Universitas Gadjah Mada, 2018 | Diunduh dari http://etd.repository.ugm.ac.id/

BAB III METODE PENELITIAN....................................................................... 39


3.1 Desain Penelitian ......................................................................................... 39
3.2 Definisi Operasional Variabel ..................................................................... 40
3.3 Populasi dan Sampel ................................................................................... 48
3.4 Instrumen Penelitian .................................................................................... 50
3.5 Teknik Pengumpulan Data .......................................................................... 51
3.6 Teknik Analisis Data ................................................................................... 52
3.6.1 Statistik deskriptif ................................................................................. 53
3.6.2 Regresi variabel dependen yang bersifat dikotomi ............................... 53
3.6.2.1 Model logit ..................................................................................... 56
3.6.2.2 Model probit ................................................................................... 57
3.6.2.3 Fungsi likelihood ............................................................................ 59
3.6.2.4 Pemilihan model logit atau model probit ....................................... 60
3.6.4 Uji statistik dan kelayakan model ......................................................... 64
3.6.4.1 Wald test......................................................................................... 64
3.6.4.2 Likelihood ratio test ....................................................................... 65
3.6.4.3 Pengujian goodness of fit ............................................................... 66

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..................................... 68


4.1 Hasil Analisis Stastistik Deskriptif.............................................................. 68
4.1.1 Analisis statistik deskriptif untuk data IFLS......................................... 68
4.1.1.1 Statistik deskriptif religiusitas ........................................................ 70
4.1.1.2 Statistik deskriptif altruisme .......................................................... 71
4.1.2 Analisis statistik deskriptif untuk data WVS ........................................ 72
4.1.2.1 Statistik deskriptif religiusitas (data WVS) ................................... 75
4.1.2.2 Statistik deskriptif altruisme (data WVS) ...................................... 75
4.1.2.3 Statistik deskriptif kepercayaan pada institusi publik (data WVS) 76
4.2 Pemilihan Model Analisis Terbaik ............................................................. 79
4.2.1 Pemilihan model analisis untuk data IFLS ........................................... 79
4.2.2 Pemilihan model analisis untuk data WVS........................................... 82
4.3 Hasil Analisis Regresi ................................................................................ 84
4.3.1 Hasil analisis regresi data IFLS ............................................................ 85
4.3.1.1 Analisis pengaruh religiusitas terhadap moral pajak ..................... 86
4.3.1.2 Analisis pengaruh altruisme terhadap moral pajak ........................ 87
4.3.1.3 Analisis pengaruh kepercayaan pada institusi publik terhadap moral
pajak ........................................................................................................... 89
4.1.3.4 Analisis determinan lain yang membentuk moral pajak di Indonesia
.................................................................................................................... 90
4.3.2 Hasil analisis regresi data WVS............................................................ 94
4.4 Hasil Uji Goodness of Fit ............................................................................ 98
4.4.1 Hasil uji goodness of fit untuk analisis data IFLS .............................. 100
4.4.2 Hasil uji goodness of fit untuk analisis data WVS .............................. 102

vii
PENGARUH TINGKAT RELIGIUSITAS, ALTRUISME, DAN KEPERCAYAAN PADA INSTITUSI PUBLIK,
TERHADAP MORAL
PAJAK DI INDONESIA
HASAN
Universitas Gadjah Mada, 2018 | Diunduh dari http://etd.repository.ugm.ac.id/

BAB V SIMPULAN .......................................................................................... 103


5.1 Simpulan .................................................................................................... 103
5.2 Keterbatasan .............................................................................................. 105
5.3 Implikasi .................................................................................................... 106

Daftar Pustaka ..................................................................................................... 108

Lampiran ............................................................................................................. 118


Lampiran 1 Dasar Analisis Statistik Deskriptif .............................................. 118
Lampiran 2 Hasil Uji Normalitas dan Dasar Pemilihan Model Analisis ....... 119
Lampiran 3 Hasil Uji Wald dan Likelihood Ratio (LR) Test .......................... 120
Lampiran 4 Hasil Estimasi Regresi dan Hasil Uji Goodness of Fit ............... 121
Lampiran 5 Perbandingan Estimasi Regresi pada 12 Alternatif Model IFLS dan
Perbandingan dengan Model Robust ............................................................... 123
Lampiran 6 Perbandingan Estimasi Regresi pada 8 Alternatif Model WVS dan
Perbandingan dengan Model Robust ............................................................... 125
Lampiran 7 Perbandingan dengan Estimasi Regresi Parsial .......................... 127

viii