DAFTAR ISI

HALAMAN SAMPUL

HALAMAN JUDUL.......................................................................i

HALAMAN PERESETUJUAN DOSEN PEMBIMBING........................ii

HALAMAN PERSETUJUAN PUBLIKASI SKRIPSI......................iii

ABSTRAK......................................................................................iv

KATA PENGANTAR.....................................................................v

DAFTAR ISI...............……………………………………………....vi

DAFTAR TABEL…………………......................………………....ix

DAFTAR GAMBAR..........………………………………………....... x

DAFTAR LAMPIRAN..........................................................................xi

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

1.1 Latar Belakang Masalah .......................................................1

1.2 Rumusan Masalah ...................................................................2
1.3 Ruang Lingkup penelitian……………………………………..3
1.4 Tujuan d a n M a m f a a t Penelitian………………………………3
1.4.1. Tujuan Penelitian ……………………………………3
1.4.2. Mamfaat Penelitian…………………………………3
1.4.2.1. Bagi Penulis………………………………..3
1.4.2.2. Bagi Instansi…………………………………4
BAB II TINJAUAN PUSTAKA........................................................5

2.1 Landasan Teori ..................................................................5

2.1.1. Dasar-Dasar Perpajakan........................................................5
2.1.1.1. Pengertian Pajak...........................................................5
2.1.1.2. Fungsi Pajak ................................................................6
2.1.1.3. Asas pemungutan pajak...............................................6
2.1.1.4. Sistem pemungutan pajak ............................................7

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 2.1.1.5. Syarat pemungutan pajak..........................................................7
2.1.2. Hambatan Pungutan Pajak...............................................................9
2.1.3. Penagihan Pajak ..............................................................................9
2.1.3.1. Pengertian Penagihan Pajak .....................................................8
2.1.3.2. Dasar Penagihan Pajak..............................................................9
2.1.4. Tindakan Penagihan Pajak ...........................................................10
2.1.5. Tahapan dan Pelaksanaan Penagihan Pajak .................................11
2.1.6. Dasar Hukum Penagihan Pajak dengan surat paksa ....................12
2.1.7. Kesadaran Wajib Pajak .................................................................13
2.1.7.1. Tinjauan kesadaran wajib pajak..............................................13
2.1.7.2. Faktor-faktor kesadaran wajib pajak ......................................13
2.1.7.3. Indikator kesadaran wajib pajka.............................................13
2.1.8. Sanksi Pajak...................................................................................14
2.1.8.1. Jenis-jenis sanksi Pajak...........................................................14
2.1.8.1.1. Sanksi Administrasi.........................................................15
2.1.8.1.2. Sanksi Pidana...................................................................15
2.1.9. Pemahaman Pajak .........................................................................16
2.1.10. Kepatuhan Wajib Pajak...............................................................16
2.2 Penelitian Terdahulu................................................................................17
2.3 Kerangka Pemikiran ................................................................................21
2.4 Pengembangan Hipotesis..........................................................................22
2.4.1. Hubungan kesadaran wajib pajak dengan kepatuhan wajib
pajak ....................................................................................22
2.4.2. Hubungan sanksi pajak dengan kepatuhan wajib
pajak…………...............................................................................22
2.4.3. Hubungan pemahaman pajak dengan kepatuhan wajib
pajak…….......................................................................................23

BAB III OBJEK DAN METODE PENELITIAN........................................61

3.1 Pendekatan Penelitian.............................................................................61

3.2 Desain Penelitian.....................................................................................61
3.2.1. Jenis dan Sumber Data..................................................................61
3.2.2. Penentuan Jumlah Sample.............................................................62

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 3.2.3. Metode Pegumpulan Sample.........................................................63
3.3 Metode Pengelolahan dan Penyajian Data................................................64
3.4 Definisi Operasional Variable..................................................................64
3.4.1. Kepatuhan Wajib Pajak (Variabel dependen)............................64
3.4.2. Kesadaran Wajib Pajak (Variabel Independen I)......................64
3.4.3. Sanksi Pajak (Variable Independen II)......................................64
3.4.4. Pemahaman Pajak (Variable Independen III)............................65
3.5 Metode Analisa Data................................................................................65
3.5.1. Uji Validitas Dan Reabilitas......................................................65
3.5.2. Uji Asumsi Klasik......................................................................65
3.5.2.1. Uji Normalitas ................................................................65
3.5.2.2. Uji Lineritas.....................................................................66
3.5.2.3. Uji Heteroskedasititas......................................................67
3.5.2.4. Uji Multikolinerasitas......................................................67
3.5.3. Uji Hipotesis..............................................................................67
3.5.3.1. Uji Koefisien Determinan................................................67
3.5.3.2. Uji Parsial (Uji t).............................................................69
BAB IV ANALISA DAN PEMBAHASAN................................................71

4.1 Hasil Penelitian.....................................................................................71

4.1.1. Perusahaan Sample....................................................................71
4.1.1.1. Tempat dan Waktu Penelitian.............................................72
4.1.1.2. Deskripsi Populasi dan Sample Penelitian..........................73
4.1.1.3. Karakteristik Responden.....................................................75
4.1.1.3.1. Deskripsi Responden Berdasaarkan Jenis Kelamin ....76
4.1.1.3.2. Deskripsi Responden Berdasaarkan Usia ....................77
4.1.1.3.3. Deskripsi Responden Berdasaarkan Jenjang
Pendidikan ............................................................................77
4.1.1.3.4. Deskripsi Responden Berdasaarkan Jenis Pekerjaan . .77
4.1.1.3.5. Deskripsi Responden Berdasaarkan Pengetahuan
Pajak .....................................................................................78
4.1.2. Krakteristik Variabel Penelitian.................................................79
4.1.2.1. Karakteristik Kesadaran wajib pajak ....................... .79
4.1.2.2. Karakteristik Sanksi Pajak....................................79

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 4.1.2.3. Karakteristik Pemahaman Pajak............................81
4.1.2.4. Karakteristik Kebutuhan Wajib Pajak.................... 82
4.1.3 Hasil Uji Validitas dan Reabilitas..............................................83
4.1.3.1 Uji Validitas .....................................................................83
4.1.3.2 Uji Reabilitas ...................................................................85
4.1.4 Uji Asumsi Klasik.......................................................................86
4.1.4.1 Uji Normalitas Data..........................................................86
4.1.4.2 Uji Linearitas....................................................................88
4.1.4.3 Uji Heteroskedastisitas.....................................................89
4.1.4.4 Uji Multikolinearitas........................................................90
4.1.5 Uji Hipotesis...............................................................................92
4.1.5.1 Uji Parsial (Uji t)..............................................................92
4.1.5.2 Uji Koefisien Determinasi ...............................................93
4.2 Pembahasan ..........................................................................................95
4.2.1 Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan
Wajib Pajak............................................................................95
4.2.2 Pengaruh Sanksi Pajak Terhadap Kepatuhan Wajib
Pajak.............................................................................95
4.2.3 Pengaruh Pemahaman Pajak Terhadap Kepatuhan Wajib
Pajak.........................................................................................96
4.2.4 Hasil Uji Koefisien Determinasi.........................................96
BAB 5 KESIMPULAN DAN SARAN.........................................................60

5.1 Kesimpulan.......................................................................................60
5.2 Saran.................................................................................................61
REFERENSI
LAMPIRAN
SURAT KETERANGAN PENELITIAN
RIWAYAT HIDUP

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