Tabel 3.1 Interval Skala Pengukuran.....................................................................................48 Tabel 4.1 Gambaran Responden Berdasarkan Jenis Kelamin...............................................71 Tabel 4.2 Gambaran Responden Berdasarkan Usia...............................................................72 Tabel 4.3 Gambaran Responden Berdasarkan Tingkat penghasilan......................................73 Tabel 4.4 Gambaran Responden Berdasarkan Pekerjaan......................................................73 Tabel 4.5 Distribusi Frekuensi Variabel Pemahaman Wajib Pajak (X1)...............................76 Tabel 4.6 Distribusi Frekuensi Variabel Bukti fisik (X2)......................................................78 Tabel 4.7 Distribusi Frekuensi Variabel Keandalan (X3)......................................................80 Tabel 4.8 Distribusi Frekuensi Variabel Daya Tanggap (X4)...............................................81 Tabel 4.9 Distribusi Frekuensi Variabel Jaminan (X5).........................................................83 Tabel 4.10 Distribusi Frekuensi Variabel Empati (X6).........................................................84 Tabel 4.11 Distribusi Frekuensi Variabel Kepatuhan Wajib Pajak (Y).................................86 Tabel 4.12 Hasil Uji Validitas................................................................................................88 Tabel 4.13 Hasil Uji Reliabilitas............................................................................................89 Tabel 4.14 Hasil Uji Multikolinieritas...................................................................................90 Tabel 4.15 Hasil Analisis Uji Regresi Berganda...................................................................95 Tabel 4.16 Hasil Uji Parsial Variabel Pemahaman Wajib pajak...........................................98 Tabel 4.17 Hasil Uji Parsial Variabel Bukti Fisik..................................................................99 Tabel 4.18 Hasil Uji Parsial Variabel Keandalan..................................................................99 Tabel 4.19 Hasil Uji Parsial Variabel Daya Tanggap..........................................................100 Tabel 4.20 Hasil Uji Parsial Variabel Jaminan....................................................................100 Tabel 4.21 Hasil Uji Parsial Variabel Pemahaman Wajib pajak.........................................101 Tabel 4.22 Ringkasan Hasil Analisis Regresi......................................................................102 Tabel 4.23 Hasil Uji Dominan.............................................................................................103 DAFTAR GAMBAR Gambar 2.1 Kerangka Pikir Penelitian...................................................................................32 Gambar 4.1 Struktur Organisasi Direktoral Pajak.................................................................64 Gambar 4.2 Struktur Organisasi KPP Pratama Gresik Selatan..............................................66 Gambar 4.3 Hasil Uji Heteroskedastisitas.............................................................................92 Gambar 4.4 Hasil Uji Normalitas Bedasarkan Grafik P-Plot................................................93 Gambar 4.5 Hasil Uji Normalitas Bedasarkan Distribusi Normal.........................................94