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DAFTAR ISI

KATA PENGANTAR.....................................................................................i

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

ABSTRACT......................................................................................................v

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

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

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

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

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

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

1.2 Rumusan Masalah................................................................................9

1.3 Tujuan Penelitian.................................................................................9

1.4 Manfaat Penelitian...............................................................................9

1.5 Sistematika Penulisan..........................................................................10

BAB II TINJAUAN PENELITIAN..............................................................12

2.1 Landasan Teori....................................................................................12

2.1.1 Theory Technology Acceptance Model........................................12

2.1.2 Theory Of Planned Behavior.......................................................12

2.1.3 Definisi Pajak...............................................................................13

2.1.4 Fungsi Pajak.................................................................................14

2.1.5 Wajib Pajak..................................................................................15

2.1.6 Pengertian Kepatuhan Wajib Pajak.............................................18

2.1.7 Kesadaran Wajib Pajak................................................................20

2.1.8 Modernisasi Sistem Administrasi Perpajakan.............................21

2.1.9 Ketegasan Sanksi Perpajakan......................................................22

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2.2 Penelitan Terdahulu.............................................................................28

2.3 Kerangka Pemikiran dan Pengembangan Hipotesis............................32

2.4 Model Penelitian..................................................................................35

BAB III METODE PENELITIAN................................................................36

3.1 Lokasi dan Waktu Penelitian...............................................................36

3.2 Populasi dan Sampel............................................................................36

3.2.1 Populasi........................................................................................36

3.2.2 Sampel..........................................................................................36

3.3 Jenis dan Sumber Data.........................................................................38

3.4 Teknik Pengumpulan Data..................................................................38

3.5 Definisi Operasional dan Pengukuran Variabel Penelitian.................39

3.5.1 Variabel Dependen.......................................................................39

3.5.2 Variabel Indenpen........................................................................40

3.6 Teknik Analisis Data...........................................................................41

3.6.1 Analisis Statistik Deskriptif.........................................................41

3.6.2 Uji Validitas.................................................................................42

3.6.3 Uji Reliabilitas.............................................................................42

3.6.4 Uji Asumsi Klasik........................................................................43

3.6.5 Uji Hipotesis................................................................................44

BAB IV GAMBARAN UMUM OBJEK PENELITIAN.............................47

4.1 Sejarah Umum Objek Penelitian........................................................47

4.2 Visi dan Misi Kantor KPP Pratama Pekanbaru Tampan....................52

4.3 Struktur Organisasi Kantor KPP Pratama Pekanbaru Tampan..........53

BAB V HASIL PENELITIAN.......................................................................59

5.1 Gambaran Umum Responden.............................................................59

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5.2 Analisis Deskriptif Variabel Penelitian..............................................62

5.3 Hasil Uji Validitas dan Reliabilitas....................................................63

5.3.1 Hasil Uji Validitas.....................................................................63

5.3.1.1 Kesadaran Wajib Pajak (X1).........................................64

5.3.1.2 Modernisasi Sistem Administrasi Perpajakan (X2)......64

5.3.1.3 Ketegasan Sanksi Perpajakan (X3)...............................65

5.3.1.4 Kepatuhan Wajib Pajak (Y)..........................................66

5.3.2 Hasil Uji Reliabilitas.................................................................66

5.4 Hasil Uji Asumsi Klasik.....................................................................67

5.4.1 Hasil Uji Normalitas Data.........................................................67

5.4.2 Hasil Uji Multikolinearitas........................................................69

5.4.3 Hasil Uji Heteroskedasitas.........................................................70

5.5 Hasil Analisis Regresi Linier Berganda.............................................70

5.6 Hasil Pengujian Hipotesis...................................................................72

5.6.1 Hasil Uji – t................................................................................72

5.6.2 Hasil Koefisien Determinasi (R2)..............................................73

5.7 Pembahasan........................................................................................74

BAB VI KESIMPULAN DAN SARAN........................................................79

6.1 Kesimpulan..........................................................................................79

6.2 Keterbatasan Penelitian.......................................................................80

6.3 Saran....................................................................................................80

DAFTAR PUSTAKA......................................................................................81

LAMPIRAN....................................................................................................87
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DAFTAR TABEL

Tabel 1.1 : Rasio Kepatuhan Wajib Pajak Tahun 2016-2020.............................5

Tabel 1.2 : Jumlah Wajib Pajak SPT Tahunan dengan Laporan SPT Tahunan 6

Tabel 2.1 : Penelitian Terdahulu.........................................................................28

Tabel 3.1 : Definisi Operasional dan Pengukuran Variabel................................40

Tabel 3.2 : Tingkat Reliabilitas berdasarkan Nilai Alpha...................................43

Tabel 4.1 : Kecamatan dan Kelurahan................................................................49

Tabel 4.2 : Nama-Nama Kepala Bagian di Kantor KPP.....................................54

Tabel 5.1 : Tingkat Pengembalian Kuesioner.....................................................60

Tabel 5.2 : Hasil Data Demografi Responden....................................................61

Tabel 5.3 : Hasil Analisis Deskriptif...................................................................62

Tabel 5.4 : Hasil Uji Validitas Kepatuhan Wajib Pajak......................................64

Tabel 5.5 : Hasil Uji Validitas Modernisasi Sistem Administrasi Perpajakan. . .65

Tabel 5.6 : Hasil Uji Validitas Ketegasan Sanksi Perpajakan............................65

Tabel 5.7 : Hasil Uji Validitas Kepatuhan Wajib Pajak......................................66

Tabel 5.8 : Hasil Uji Reliabilitas.........................................................................67

Tabel 5.9 : Hasil Pengujian Normalitas..............................................................68

Tabel 5.10 : Hasil Uji Multikolinieritas..............................................................69

Tabel 5.11 : Hasil Uji Park..................................................................................70

Tabel 5.12 : Uji Analisis Regresi Linier Berganda.............................................71

Tabel 5.13 : Hasil Uji – t.....................................................................................72

Tabel 5.14 : Hasil Uji Analisis Koefisien Determinasi (R2)...............................74

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DAFTAR GAMBAR

Gambar 2.1 Model Penelitian...........................................................................35

Gambar 5.1 Normal PP Plot.............................................................................68

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DAFTAR LAMPIRAN

Lampiran 1 : Kuesioner Penelitian...................................................................87

Lampiran 2 : Tabulasi Data..............................................................................92

Lampiran 3 : Hasil Olah Data SPSS.................................................................103