DAFTAR ISI

HALAMAN SAMPUL LUAR SKRIPSI........................................................... i

HALAMAN SAMPUL DALAM SKRIPSI....................................................... ii

HALAMAN JUDUL SKRIPSI........................................................................... iii

HALAMAN PENGESAHAN TIM PENGUJI................................................... iv

HALAMAN PERNYATAAN............................................................................ v

DAFTAR RIWAYAT HIDUP............................................................................ vi

KATA PENGANTAR........................................................................................vii

DAFTAR ISI.......................................................................................................x

DAFTAR TABEL............................................................................................... xiii

DAFTAR GAMBAR........................................................................................ xiv

DAFTAR LAMPIRAN.................................................................................... xiv

ABSTRAK .................................................................................................... xv

ABSTRACT....................................................................................................... xvi

BAB 1 : PENDAHULUAN

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

1.2 Rumusan Masalah.......................................................................8
1.3 Tujuan penelitian.........................................................................8
1.4 Manfaat Penelitian.......................................................................9
1.5 Ruang Lingkup Penelitian...........................................................9

BAB 2 : TINJAUAN TEORITIS DAN PERUMURAN HIPOTESIS

2.1 Tinjauan Teoritis ........................................................................10

2.1.1 Teori Atribusi.....................................................................10
2.1.2 Teori Keadilan ...................................................................10

x
 2.1.3 Teori Kepatuhan ................................................................11
2.1.4 Teori Kesadaran .................................................................12

2.1.5 Teori Kemudahan...............................................................13

2.1.6 Persepsi ………………………………………………..... 13

2.1.6.1 Persepsi Keadilan Pajak ………………………………. 15

2.1.6.2 Persepsi Kepatuhan Pajak …………………………….. 15

2.1.6.3 Persepsi Kesadaran Pajak …………………………….. 15

2.1.6.4 Persepsi Kemudahan Pajak ………………………….... 16

2.1.7 Definisi Pajak ………………………………………….... 16

2.1.8 Pengertian Usaha Mikro Kecil Menengah ……………… 19

2.1.9 Peraturan Pemerintah Nomor 46 Tahun 2013 ………….. 20

2.1.10 Pajak Penghasilan ……………………………………... 23

2.2 Rerangka Pemikiran ………………………………………….. 24

2.3 Pengembangan HIpotesis …………………………………….. 25
2.3.1 Pengaruh Persepsi Keadilan Pajak Terhadap
Tingkat Keptuhan Wajib Pajak ………………………… 25
2.3.2 Pengaruh Persepsi Kemudahan Perpajak Terhadap
Tingkat Kepatuhan Wajib Pajak ……………………….. 25
2.3.3 Pengaruh Persepsi Kesadaran Perpajak terhadap
Tingkat Kepatuhan Wajib Pajak ……………………...... 26

BAB 3 : METODE PENELITIAN

3.1 Jenis Penelitian dan Gambaran Dari Populasi ............................27

3.2 Teknik Pengambilan Sampel ......................................................28
3.3 Teknik Pengumpulan Data .........................................................30
3.4 Variabel dan Definisi Variabel ...................................................30
3.4.1 Variabel Dependen ……………………………………... 31

xi
 3.4.2 Variabel Independen …………………………………… 31
3.5 Teknik Analisis Data ………………………………………….. 34
3.5.1 Uji Statistik Deskriptif ………………………………….. 35
3.5.2 Uji Kualitas Data ……………………………………….. 35
3.5.3 Uji Asumsi Kelasik …………………………………….. 37
3.5.4 Analisis Regresi Linier Berganda ……………………… 38
3.5.5 Uji Kelayakan Model ……………………………..……. 39
3.5.6 Uji Hipotesis …………………………………………… 40

BAB 4 : HASIL PENELITIAN DAN PEMBAHASAN

4.1 Hasil Penelitian............................................................................41

4.1.1 Gambaran Umum Objek Penelitian...................................41
4.1.2 Deskriptif Karakteristik Responden ..................................42
4.1.3 Statistik Deskriptif Variabel Penelitian .............................45
4.1.4 Uji Kualitas Data ...............................................................47
4.1.5 Uji Asumsi Kelasik ...........................................................53
4.1.6 Analisis Regresi Linier Berganda .....................................57
4.1.7 Pengujian Hipotesis ...........................................................58
4.2 Pembahasan.................................................................................61
4.2.1 Pengaruh Persepsi Keadilan Pajak
Terdahap Tingkat Kepatuhan Wajib Pajak .......................61
4.2.2 Pengaruh Persepsi Kemudahan Pajak
Terhadap Tingkat Kepatuhan Wajib Pajak ...................... 62
4.2.3 Pengaruh Persepsi Kesadaran Pajak
Terhadap Tingkat Kepatuhan Wajib Pajak …………….. 63

BAB 5 : PENUTUP

5.1 Kesimpulan...............................................................................64
5.2 Keterbatasan .............................................................................65
5.3 Saran..........................................................................................65

xii
JADWAL PENELITIAN...............................................................................66

DAFTAR PUSTAKA.....................................................................................68

LAMPIRAN-LAMPIRAN.............................................................................73

DAFTAR TABEL

Tabel Halaman

1 Jumlah UMKM di Surabaya ..................................................................28

2 Daftar Penyebaran Kuisioner .................................................................42
3 Karakteristik Responden Berdasarkan Jenis Kelamin............................42
4 Karakteristik Responden Berdasarkan Usia ...........................................43
5 Karakteristik Responden Berdasarkan Pendidikan Terakhir..................44
6 Karakteristik Responden Lama Berdiri UMKM ....................................44
7 Hasil Uji Deskriptif Statistik...................................................................45
8 Hasil Uji Validitas Keadilan Wajib Pajak ..............................................48
9 Hasil Uji Validitas Kemudahan Wajib Pajak .........................................49
10 Hasil Uji Validitas Kesadaran Wajib Pajak ...........................................50
11 Hasil Uji Validitas Kepatuhan Wajib Pajak ...........................................51
12 Hasil Uji Reliabilitas ..............................................................................52
13 Hasil Normalitas .....................................................................................54
14 Hasil Uji Multikolinieritas .....................................................................55
15 Hasil Uji Glejser .....................................................................................56
16 Hasil Uji Persamaan Regresi...................................................................57
17 Hasil Uji Koefisien Determinasi (R2) .....................................................59
18 Hasil Uji Kesesuaian Model (Uji F)........................................................60
19 Hasil Uji Hipotesis (Uji t).......................................................................61

xiii