DAFTAR ISI

Hal

LEMBAR PENGESAHAN
SURAT PERNYATAAN
MOTTO
ABSTRACT.................................................................................................... i
ABSTRAK..................................................................................................... ii
KATA PENGANTAR ................................................................................... iii
DAFTAR ISI ................................................................................................. vi
DAFTAR TABEL ......................................................................................... x
DAFTAR GAMBAR ..................................................................................... xi
DAFTAR LAMPIRAN ................................................................................. xiii
BAB I PENDAHULUAN ............................................................................ 1

1.1 Latar Belakang Penelitian ........................................................... 1

1.2 Identifikasi Masalah ................................................................... 11
1.3 Rumusan Masalah ...................................................................... 12
1.4 Maksud dan Tujuan Penelitian .................................................... 12
1.4.1 Maksud Penelitian ............................................................. 12
1.4.2 Tujuan Penelitian ............................................................... 12
1.5 Kegunaan Penelitian ................................................................... 13
1.5.1 Kegunaan Praktis .............................................................. 13
1.5.2 Kegunaan Akademis.......................................................... 13

BAB II KAJIAN PUSTAKA,KERANGKA PEMIKIRAN DAN

HIPOTESIS PENELITIAN ............................................................ 14

2.1 Kajian Pustaka............................................................................ 14

2.1.1 Pemeriksaan Pajak ............................................................ 14
2.1.1.1 Pengertian Pemeriksaan Pajak ................................ 14
2.1.1.2 Sasaran Pemeriksaan Pajak .................................... 15

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 2.1.1.3 Indikator Pemeriksaan Pajak .................................. 15
2.1.2 Penagihan Pajak ................................................................ 16
2.1.2.1 Pengertian Penagihan Pajak ................................... 16
2.1.2.2 Dasar Penagihan Pajak ........................................... 17
2.1.2.3 Pelaksaan Penagihan Pajak .................................... 18
2.1.2.4 Indikator Penagihan Pajak ...................................... 20
2.1.3 Pajak Pertambahan Nilai ................................................... 20
2.1.3.1 Pengertian Pajak Pertambahan Nilai ....................... 20
2.1.3.2 Indikator Pajak Pertambahan Nilai ......................... 21
2.1.3.3 Objek Pajak Pertambahan Nilai .............................. 21
2.1.3.4 Tarif Pajak Pertambahan Nilai ............................... 22
2.2 Kerangka Pemikiran ................................................................... 22
2.2.1 Pengaruh Pemeriksaan Pajak Terhadap Pajak Pertambahan
Nilai .................................................................................. 23
2.2.2 Pengaruh Penagihan Pajak Terhadap Pajak Pertambahan Nilai
.......................................................................................... 24
2.2.3 Paradigma Penelitian ......................................................... 25
2.3 Hipotesis Penelitian .................................................................... 26

BAB III METODE PENELITIAN ............................................................... 27

3.1 Metode Penelitian ....................................................................... 27

3.1.1 Jenis Penelitian Yang Digunakan ...................................... 27
3.1.2 Metode Penelitian Yang Digunakan .................................. 28
3.1.3 Objek Penelitian ................................................................ 30
3.1.4 Unit Analisis ..................................................................... 31
3.1.5 Unit Observasi .................................................................. 31
3.2 Operasionalisasi Variabel ........................................................... 32
3.3 Sumber Data dan Teknik Pengumpulan Data .............................. 35
3.3.1 Sumber Data...................................................................... 35
3.3.2 Teknik Pengumpulan Data ................................................ 36
3.4 Populasi, Sampel, Tempat serta Waktu Penelitian ....................... 37

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 3.4.1 Populasi ............................................................................ 37
3.4.2 Penarikan Sampel .............................................................. 38
3.4.3 Tempat dan Waktu Penelitian ............................................ 40
3.4.3.1 Tempat Penelitian .................................................. 40
3.4.3.2 Waktu Penelitian.................................................... 40
3.5 Metode Pengujian Data .............................................................. 41
3.5.1 Uji Asumsi Klasik ............................................................. 41
3.5.1.1 Uji Normalitas ....................................................... 41
3.5.1.2 Uji Multikolonieritas .............................................. 42
3.5.1.3 Uji Heteroskedastisitas ........................................... 42
3.5.1.4 Uji Autokorelasi .................................................... 43
3.6 Metode Analisis Data ................................................................. 43
3.6.1 Analisis Regresi Linear Berganda...................................... 44
3.6.2 Analisis Koefisien Korelasi Person .................................... 45
3.6.3 Analisis Koefisien Determinasi ......................................... 46
3.6.4 Pengujian Hipotesis ........................................................... 47
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ............................... 50

4.1 Hasil Penelitian .............................................................................. 50

4.1.1 Hasil Analisis Deskriptif ................................................... 50
4.1.1.1 Hasil Analisis Deskriptif Pemeriksaan Pajak ........ 51
4.1.1.2 Hasil Analisis Deskriptif Penagihan Pajak ............ 56
4.1.1.3 Hasil Analisis Deskriptif Penerimaan Pajak
Pertambahan Nilai ............................................... 61
4.1.2 Hasil Analisis Verifikatif ................................................... 66
4.1.2.1 Uji Asumsi Klasik ................................................ 66
4.1.2.2 Persamaan Regresi Linier Berganda ..................... 74
4.1.3 Hasil Analisis Korelasi ...................................................... 76
4.1.4 Hasil Analisis Determinasi ................................................ 79
4.1.5 Hasil Pengujian Hipotesis ................................................. 80
4.2 Pembahasan ................................................................................... 85
4.2.1 Pengaruh Pemeriksaan Pajak terhadap Penerimaan

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 Pajak Pertambahan Nilai ................................................... 85
4.2.2 Pengaruh Penagihan Pajak terhadap Penerimaan Pajak
Pertambahan Nilai ............................................................. 88
BAB V KESIMPULAN DAN SARAN ......................................................... 92
5.1 Kesimpulan .................................................................................. 92
5.2 Saran ............................................................................................ 93
5.2.1 Saran Praktis ..................................................................... 93
5.2.2 Saran Akademis ................................................................ 94
DAFTAR PUSTAKA .................................................................................... 95
LAMPIRAN .................................................................................................. 99

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