DAFTAR ISI
ABSTRAK .................................................................................................... i ABSTRACT .................................................................................................. ii KATA PENGANTAR .................................................................................. iii DAFTAR ISI ................................................................................................. viii DAFTAR TABEL ........................................................................................ xiii DAFTAR GAMBAR..................................................................................... xiv DAFTAR LAMPIRAN ................................................................................ xv
BAB I PENDAHULUAN 1.1 Latar Belakang Masalah ............................................................ 1 1.2 Identifikasi Masalah .................................................................. 8 1.3 Tujuan Penelitian ...................................................................... 8 1.4 Kegunaan Penelitian ................................................................. 9 1.5 Lokasi dan Waktu Penelitian ..................................................... 10 BAB II TINJAUAN PUSTAKA 2.1 Definisi Pajak. ........................................................................... 11 2.1.1 Fungsi Pajak. .................................................................... 12 2.1.2 Tarif Pajak. ....................................................................... 12 2.1.3 Pajak Penghasilan. ............................................................ 13 2.1.3.1 Dasar Hukum Pajak Penghasilan. .......................... 13 2.1.3.2 Subjek Pajak Penghasilan...................................... 14
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2.1.3.3 Tidak Termasuk Pajak Penghasilan. ...................... 16 2.1.3.4 Objek Pajak Penghasilan. ...................................... 17 2.1.3.5 Tarif Pajak Penghasilan......................................... 19 2.1.3.6 Penghasilan Tidak Kena Pajak. ............................. 20 2.1.4 Pajak Penghasilan Pasal 21. ............................................ 21 2.1.4.1 Definisi Pajak Penghsailan Pasal 21. .................... 21 2.1.4.2 Pemotong Pajak Penghasilan Pasal 21. ................ 21 2.1.4.3 Wajib Pajak Penghasilan Pasal 21. ....................... 23 2.1.4.4 Tidak Termasuk Pajak Penghasilan Pasal 21. ....... 25 2.1.4.5 Objek Pajak Penghasilan Pasal 21. ....................... 26 2.1.4.6 Penghasilan Dikecualikan dari Pengenaan PPh Pasal 21. ....................................................................... 29 2.1.4.7 Penghasilan yang Dipotong PPh Pasal 21 Final.... 30 2.1.5 Wajib Pajak Efektif. ........................................................ 31 2.1.6 Surat Pemberitahuan (SPT). ............................................ 33 2.1.6.1 Definisi Surat Pemberitahuan. ............................. 33 2.1.6.2 Fungsi Surat Pemberitahuan. ............................... 33 2.1.6.3 Prosedur Penyampaian SPT. ................................ 35 2.1.6.4 Pembetulan SPT. ................................................. 36 2.1.6.5 Jenis SPT. ............................................................ 39 2.1.6.6 Batas Penyampaian SPT. ..................................... 40 2.1.6.7 Perpanjangan Jangka Waktu Penyampaian SPT. .. 43 2.1.6.8 Wajib Pajak Tertentu Dikecualikan dari Kewajiban menyampaikan SPT. ............................................ 43 ix
2.1.6.9 Pengecualian Sanksi Administrasi Berupa Denda karena Tidak Menyampaikan SPT. ...................... 44 2.1.6.10 Tempat pengambilan SPT. ................................. 45 2.1.6.11 Sanksi Administrasi dan sanksi Pidana SPT. ...... 46 2.1.7 Penerimaan Pajak Penghasilan. .......................................... 47 2.2 Kerangka Pemikiran. ................................................................. 48 2.3 Pengujian Hipotesis. .................................................................. 53 BAB III OBJEK DAN METODOLOGI PENELITIAN 3.1 Objek Penelitian .......................................................................... 54 3.2 Populasi dan Sampel Penelitian ..................................................... 54 3.3 Metode Pengumpulan Data ........................................................... 55 3.4 Operasionalisasi dan Pengukuran Variabel ................................... 56 3.5 Metode Analisis Data ................................................................... 58 3.5.1 Metode Penelitian ............................................................ 58 3.5.2 Uji Asumsi Klasik ............................................................ 59 3.5.3 Pengujian Hipotesis .......................................................... 60 3.5.4 Koefisien Korelasi Sederhana (Korelasi Pearson) ............. 61 3.5.5 Uji Koefisien Determinasi ................................................ 63 3.5.6 Uji t...................................................................................... 64 3.5.7 Tingkat Signifikansi ......................................................... 65 3.5.8 Penarikan Kesimpulan ...................................................... 65 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ............................................................................ 66 4.1.1 Wajib Pajak ....................................................................... 66 x
4.1.2 Analisis Deskripsi Hasil Penelitian tentang Wajib Pajak Efektif PPh pasal 21 pada KPP Bandung Tegallega.......................................... .................................. 66 4.1.2.1 Pengklasifikasian Wajib Pajak..................... ........... 66 4.1.2.2 Prosedur Pendaftaran Wajib Pajak............... ........... 67 4.1.2.3 Wajib Pajak Efektif...................................... ........... 69 4.1.3 Analisis Deskripsi Hasil Penelitian tentang Penerimaan Pajak Penghasilan pada KPP Pratama Bandung Tegallega............................................................ 71 4.1.3.1 Laporan Penerimaan Pajak...................................... 71 4.2 Pengujian Statistik ........................................................................ 73 4.2.1 Uji Asumsi Klasik ............................................................. 74 4.2.1.1 Uji Normalitas.................................. ...................... 74 4.2.1.2 Uji Heteroskedastistas ........................................... 75 4.2.1.3 Uji Autokorelasi .................................................... 77 4.2.2 Analisis Regresi Linier Sederhana ..................................... 78 4.2.3 Analisis Korelasi............................................................... 79 4.2.4 Analisis Koefisien Determinasi ........................................ 80 4.2.5 Uji Hipotesis (Uji t) ......................................................... 81 4.3 Pembahasan .................................................................................. 84 4.3.1 Jumlah Wajib Pajak Efektif PPh Pasal 21 Pada KPP Pratama Bandung Tegallega ......................................................... 84 4.3.2 Penerimaan Pajak Penghasilan Pada KPP Pratama Bandung Tegallega ....................................................................... 84 xi
4.1.3.3 Pengaruh Jumlah Wajib Pajak Efektif PPh Pasal 21 Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Bandung Tegallega ......................................................... 85 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ................................................................................... 87 5.2 Saran ............................................................................................. 89 DAFTAR PUSTAKA LAMPIRAN – LAMPIRAN
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DAFTAR TABEL Tabel 1.1
Perkembangan Pendapatan Negara Tahun 2007-2011................. 2
Tabel 1.2
Perkembangan Pendapatan PPh Migas Tahun 2007-2011 ........... 3
Tabel 1.3
Perkembangan Pendapatan PPh Nonmigas Tahun 20072011. .......................................................................................... 4
Tabel 1.4
Rasio Penyampaian SPT PPh. .................................................... 6
Tabel 3.1
Indikator Variabel dan Skala Pengukuran. .................................. 57
Tabel 3.2
Interpretasi Koefisien Korelasi Pearson. ..................................... 63
Tabel 4.1
Jumlah Wajib Pajak Efektif PPh Pasal 21 Pada KPP Pratama Tegallega. ..................................................................... 69
Tabel 4.2
Jumlah Penerimaan Pajak Penghasilan Pada KPP Pratama Tegallega ...................................................................... 72
Tabel 4.3
Uji Normalitas ............................................................................ 75
Tabel 4.4
Uji Autokorelasi ......................................................................... 77
Tabel 4.5
Regresi Linier Sederhana............................................................ 78
Tabel 4.6
Interpretasi Koefisien Korelasi ................................................... 79
Tabel 4.7
Analisis Korelasi ........................................................................ 80
Tabel 4.8
Koefisien Determinasi ................................................................ 81
Tabel 4.9
Hasil Uji T ................................................................................. 83
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DAFTAR GAMBAR
Gambar 2.1 Kerangka pemikiran ................................................................... 52 Gambar 4.1 Grafik Perkembangan Wajib Pajak Efektif PPh Pasal 21 Pada KPP Pratama Bandung Tegallega ....................................... 70 Gambar 4.2 Grafik Perkembangan Penerimaan Pajak Penghasilan Pada KPP Pratama Bandung Tegallega ....................................... 72 Gambar 4.3 Grafik Scatterplot ....................................................................... 76 Gambar 4.4 Kurva Pengujian Hipotesis ........................................................ 83
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DAFTAR LAMPIRAN
Lampiran 1 : Data Variabel X dan Variabel Y Hasil Pengolahan Data Menggunakan IBM SPSS 20.0 Lampiran 2 : Tabel Distribusi Lampiran 3 : Peraturan - Peraturan Lampiran 4 : Surat Izin Penelitian Lampiran 5 : Kartu Bimbingan Lampiran 6 : Lembar Revisi Skripsi Lampiran 7 : Riwayat Hidup
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