DAFTAR ISI
ABSTRAK ............................................................................................................ i KATA PENGANTAR.......................................................................................... iii DAFTAR ISI ....................................................................................................... vii DAFTAR TABEL ............................................................................................... xi DAFTAR GAMBAR ........................................................................................... v DAFTAR LAMPIRAN ....................................................................................... iv
BAB I PENDAHULUAN 1.1 Latar Belakang ....................................................................................... 1 1.2 Identifikasi Masalah............................................................................... 8 1.3 Maksud dan Tujuan Penelitian .............................................................. 8 1.4 Kegunaan Penelitian .............................................................................. 8 1.5 Lokasi dan Waktu Penelitian ................................................................. 9 BAB II TINJAUAN PUSTAKA 2.1. Konsep, Konstruk, dan Variabel Penelitian .......................................... 10 2.1.1. Pajak .............................................................................................. 10 2.1.1.1. Pengertian Pajak .................................................................... 10 2.1.1.2. Fungsi Pajak .......................................................................... 12 2.1.1.3. Subjek dan Ojek Pajak .......................................................... 13
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2.1.1.4. Syarat Pemungutan Pajak ...................................................... 15 2.1.1.5. Jenis Pajak ............................................................................. 16 2.1.1.6. Sistem Pemungutan Pajak ..................................................... 20 2.1.2. Reformasi Pajak ............................................................................ 22 2.1.3. Modernisasi Perpajakan ................................................................ 22 2.1.4. SPT PPh ........................................................................................ 25 2.1.4.1. PPh (Pajak Penghasilan) ....................................................... 25 2.1.4.2. Subjek Pajak Penghasilan...................................................... 26 2.1.4.3. Objek Pajak Penghasilan ....................................................... 28 2.1.4.4. Pengertian SPT Masa ............................................................ 30 2.1.4.5 Batas Waktu Penyampaian SPT Masa PPh ............................ 30 2.1.5. Wajib Pajak Badan ........................................................................ 31 2.1.6. E-SPT ............................................................................................ 32 2.1.6.1. Pengertian e-SPT ................................................................... 32 2.1.6.2. Keunggulan e-SPT ................................................................ 33 2.1.6.3. Jenis-Jenis e-SPT................................................................... 33 2.1.6.4. Cara Penyampaian, Prosedur Penyampaian, dan Pembetulan e-SPT .................................................................................... 35 2.1.6.5. Definisi e-SPT Masa PPh ...................................................... 37 2.1.6.6. Fasilitas e-SPT Masa PPh ..................................................... 38 2.1.7. Kepatuhan Pelaporan SPT ............................................................ 41 2.1.7.1. Pengertian Kepatuhan ........................................................... 41 2.1.7.2. Pelaporan SPT ....................................................................... 41
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2.2 Kerangka Pemikiran ............................................................................. 42 BAB III OBJEK DAN METODOLOGI PENELITIAN 3.1 Objek Penelitian .................................................................................... 46 3.2 Populasi dan Sampel Penelitian ............................................................ 46 3.3 Metode Pengumpulan Data ................................................................... 47 3.4 Operasionalisasi Variabel ..................................................................... 51 3.5 Metode Analisis Data ........................................................................... 54 3.5.1. Pengujian Validitas dan Pengujian Reabilitas .............................. 54 3.5.4. Pengujian Validitas Instrumen ................................................. 55 3.5.4.1. Pengujian Reliabilitas Instrumen .......................................... 56 3.5.2. Trasformasi data ordinal menjadi data interval ............................ 58 3.5.3. Uji Asumsi Klasik ......................................................................... 60 3.5.4.Pemilihan dan Perhitungan Tes Statistik ....................................... 61 3.5.4.1. Analisis Korelasi Pearson ..................................................... 61 3.5.4.2. Analisis Regresi Linier Sederhana ........................................ 62 3.5.4.3. Penetapan Hipotesis Penelitian ............................................. 63 3.5.4.4. Koefisien Determinasi (R2) ................................................... 64 3.5.5. Penetapan Tingkat Signifikansi ( )............................................... 65 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitiam .................................................................................... 66 4.1.1. Gambaran Umum Responden ....................................................... 66 4.1.2. Analisis Validitas dan Reliabilitas ................................................ 67 ix
4.1.3 Hasil survey mengenai Penerapan E-SPT Masa PPh pada Kantor Pelayanan Pajak (KPP) Pratama Cirebon ................................... 70 4.1.4 Analisis Deskripsi Hasil Penelitian tentang Kepatuhan Pelaporan SPT Wajib Pajak Badan Masa PPH pada KPP Cirebon............... 75 4.2 Pengujian Statistik ................................................................................ 81 4.2.1. Uji Asumsi Klasik ......................................................................... 82 4.2.2. Koefisien Korelasi Sederhana (Korelasi Pearson) ....................... 84 4.2.3. Analisis Regresi Linier Sederhana ................................................ 85 4.2.4. Analisis Koefisien Determinasi .................................................... 86 4.2.5. Pengujian Hipotesis ...................................................................... 87 4.3 Pembahasan .......................................................................................... 89 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ........................................................................................... 93 5.2 Saran ..................................................................................................... 94 DAFTAR PUSTAKA ......................................................................................... 96 LAMPIRAN ........................................................................................................ 99
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DAFTAR TABEL
Tabel 1.1 APBN-P dan Realisasi Perpajakan Tahun 2007-2011 ....................... 3 Tabel 1.2 Rasio Kepatuhan Penyampaian SPT PPh Tahun 2007-2011 ............. 5 Tabel 1.3 Jumlah Wajib Pajak Terdaftar Tahun 2007-2011 di Dirtjen Pajak Indonesia...............................................................................................6 Tabel 2.1 Batas Waktu Penyampaian SPT Masa PPh ........................................ 30 Tabel 3.1 Indikator Variabel dan Skala Pengukuran ......................................... 53 Tabel 3.2 Skala Penilaian ................................................................................... 54 Tabel 3.3 Interpretasi Koefisien Korelasi .......................................................... 62 Tabel 4.1 Klasifikasi Responden Berdasarkan Jenis Usaha ............................... 66 Tabel 4.2 Hasil Uji Validitas Variabel Penerapan E-SPT Masa PPh ................ 67 Tabel 4.3 Hasil Uji Validitas Variabel Penerapan E-SPT Masa PPh ................ 68 Tabel 4.4 Skala Ordinal ke Interval ................................................................... 69 Tabel 4.5 Tanggapan Responden untuk Indikator Penyampaian SPT ............... 70 Tabel 4.6 Tanggapan Responden untuk Indikator Perhitungan Pajak ............... 71 Tabel 4.7 Tanggapan Responden untuk Indikator Data yang Disampaikan ...... 72 Tabel 4.8 Tanggapan Responden untuk Indikator Efisiensi Penggunaan Kertas ................................................................................................ 73 Tabel 4.9 Tanggapan Mengenai Kewajiban Pelaporan SPT oleh Wajib Pajak Cepat, Tepat, dan Efisien .................................................................. 74 Tabel 4.10 Rekapitulasi Tanggapan Mengenai Penerapan e-SPT Masa PPh ...... 75
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Tabel 4.11 Persentase Kepatuhan Wajib Pajak Badan Masa PPh Tahun 2009 secara e-SPT ...................................................................................... 76 Tabel 4.12 Persentase Kepatuhan Wajib Pajak Badan Masa PPh Tahun 2010 secara e-SPT ...................................................................................... 77 Tabel 4.13 Persentase Kepatuhan Wajib Pajak Badan Masa PPH Tahun 2011 Secara e-SPT ..................................................................................... 78 Tabel 4.14 Persentase Kepatuhan Wajib Pajak Badan Masa PPH Tahun 2012 Secara e-SPT ..................................................................................... 79 Tabel 4.15 Persentase Kepatuhan Wajib Pajak Badan Masa PPH Tahun 2012 Secara e-SPT .................................................................................... 80 Tabel 4.16 Uji Normalitas .................................................................................... 82 Tabel 4.17 Perhitungan Korelasi Sederhana ........................................................ 84 Tabel 4.18 Koefisien Regresi Linier Sederhana .................................................. 85 Tabel 4.19 Analisis Koefisien Determinasi ......................................................... 87 Tabel 4.20 Hasil Uji t ........................................................................................... 88
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DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ......................................................................... 45 Gambar 4.1 Grafik Perkembangan Tingkat Kepatuhan Wajib Pajak Badan Masa PPH Tahun 2009-2013 Secara e-SPT ............................................. 81 Gambar 4.2 Uji Heteroskedastisitas ..................................................................... 83 Gambar 4.3 Grafik Distribusi t ............................................................................ 89
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DAFTAR LAMPIRAN
Lampiran 1 : Hasil Uji SPSS 19 Lampiran 2 : Hasil MSI Lampiran 3 : Surat Survei Lampiran 4 : Kuesioner Lampiran 5 : Tabel z Lampiran 6 : Kartu Bimbingan Lampiran 7 : Peraturan-peraturan Dirtjen Pajak
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