DAFTAR ISI
HALAMAN SAMPUL ..................................................................................
i
HALAMAN JUDUL ......................................................................................
ii
HALAMAN PENGESAHAN ........................................................................
iii
HALAMAN PERNYATAAN ORISINALITAS .........................................
iv
HALAMAN PERNYATAAN PERSETUJUAN AKADEMIS...................
v
KATA PENGANTAR ....................................................................................
vi
ABSTRAK/ABSTRACT ...............................................................................
viii
DAFTAR ISI ..................................................................................................
ix
DAFTAR TABEL ..........................................................................................
xiii
DAFTAR GAMBAR ......................................................................................
xv
DAFTAR LAMPIRAN ..................................................................................
xvi
BAB 1 PENDAHULUAN ..............................................................................
1
1.1 Gambaran Umum Objek Penelitian ..................................................
1
1.2 Latar Belakang Penelitian .................................................................
1
1.3 Rumusan Masalah .............................................................................
5
1.4 Tujuan Penelitian ..............................................................................
6
1.5 Kegunaan Penelitian .........................................................................
6
1.5.1 Aspek Teoritis ........................................................................
6
1.5.2 Aspek Praktis ..........................................................................
6
1.6 Sistematika Penulisan .......................................................................
7
BAB II TINJAUAN PUSTAKA DAN LINGKUP PENELITIAN ............
9
2.1 Tinjuan Pustaka ................................................................................
9
ix
2.1.1 Pajak .......................................................................................
9
2.1.2 Fungsi Pajak ...........................................................................
9
2.1.3 Sistem Pemungutan Pajak ......................................................
10
2.1.4 Wajib Pajak ............................................................................
10
2.1.5 Objek Pajak Untuk Wajib Pajak Badan ..................................
11
2.1.6 Account Representative ..........................................................
11
2.1.7 Pengetahuan Pajak ..................................................................
14
2.1.8 Kriteria Wajib Pajak Patuh .....................................................
15
2.1.9 Syarat-Syarat Menjadi Wajib Pajak Patuh .............................
16
2.1.10 Kepatuhan Wajib Pajak ........................................................
17
2.1.11 Indikator Kepatuhan Wajib Pajak.........................................
17
2.2. Penelitian Terdahulu ........................................................................
18
2.3 Kerangka Penelitian ..........................................................................
28
2.3.1 Account Representative terhadap Kepatuhan Wajib Pajak Badan ...............................................................................................
28
2.3.2 Pengetahuan Wajib Pajak Badan terhadap Kepatuhan Wajib Pajak Badan .....................................................................................
29
2.4 Hipotesis Penelitian ..........................................................................
29
2.5 Ruang Lingkup Penelitian ................................................................
30
2.5.1 Variabel Penelitian.........................................................................
30
2.5.2 Lokasi dan Objek Penelitian ..........................................................
30
2.5.3 Periode Penelitian ..........................................................................
30
BAB III METODE PENELITIAN ...............................................................
31
3.1 Jenis Penelitian .................................................................................
31
x
3.2 Variabel Operasional ........................................................................
31
3.2.1 Variabel Bebas (Independen) .................................................
31
3.2.2 Variabel Terikat (Dependen) ..................................................
32
3.3 Tahapan Penelitian............................................................................
33
3.4 Populasi dan Sampel .........................................................................
35
3.4.1 Populasi ..................................................................................
35
3.4.2 Sampel ....................................................................................
35
3.5 Pengumpulan data .............................................................................
36
3.6 Uji Validitas dan Uji Reliabilitas......................................................
37
3.6.1 Uji Validitas............................................................................
37
3.6.2 Uji Reliabilitas ........................................................................
37
3.7 Teknik Analisa Data dan Pengujian Hipotesis .................................
38
3.7.1 Analisis Deskriptif ..................................................................
38
3.7.2 Uji Asumsi Klasik ..................................................................
39
A. Uji Normalitas ...................................................................
39
B. Uji Multikolonieritas .........................................................
39
C. Uji Heterokedastisitas ........................................................
40
D. Uji Autokorelasi ................................................................
40
3.7.3 Analisis Regresi Berganda......................................................
41
3.7.4 Uji Koefisien Determinasi (Uji Statistik R2) ..........................
41
3.7.5 Uji Hipotesis ...........................................................................
42
A. Uji Pengaruh Simultan (Uji F) ..........................................
42
B. Uji Pengaruh Parsial (Uji t) ...............................................
42
xi
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..............................
44
4.1Karakteristik Responden ....................................................................
44
4.2 Hasil Penelitian .................................................................................
45
4.2.1Deskriptif Variabel Penelitian .................................................
45
A. Variabel Account Representative ......................................
45
B. Variabel Pengetahuan Wajib Pajak Badan ........................
50
C. Varibel Kepatuhan Wajib Pajak Badan .............................
53
4.3 Hasil Pembahasan .............................................................................
57
4.3.1 Pengujian Kualitas Data .........................................................
57
A. Uji Validitas ......................................................................
57
B. Uji Reliabilitas ...................................................................
58
4.3.2 Analisis Regresi .....................................................................
59
A. Pengujian Asumsi Klasik ..................................................
59
B. Pengaruh secara Simultan Account Representative dan Pengetahuan Wajib Pajak Badan terhadap Kepatuhan Wajib Pajak Badan ............................................................................
62
C. Pengaruh Account Representative dan Pengetahuan Wajib Pajak Badan secara parsial terhadap Kepatuhan Wajib Pajak Badan ..............................................................
64
BAB V KESIMPULAN DAN SARAN .........................................................
67
5.1 Kesimpulan .......................................................................................
67
5.2 Saran .................................................................................................
67
DAFTAR PUSTAKA .....................................................................................
69
LAMPIRAN
xii
DAFTAR TABEL
TABEL 1.1 Penerimaan Pajak Nasional (dalam milyar rupiah) ......................
2
TABEL 1.2 Kepatuhan Wajib Pajak Badan KPP Pratama Bandung Karees (2009 - 2013) ...................................................................................................
2
TABEL 2.1 Ringkasan Penelitian Terdahulu...................................................
24
TABEL 3.1 Variabel Penelitian .......................................................................
32
TABEL 3.2 Tabel Skor pada Skala Likert .......................................................
36
TABEL 3.3 Presentasi Kriteria Penilaian ........................................................
38
TABEL 4.1 Tanggapan Responden terhadap Variabel Account Representative pada indicator Pengawasan .............................................................................. 45 TABEL 4.2 Tanggapan Responden terhadap Variabel Account Representative pada indicator Bimbingan ................................................................................ 46 TABEl 4.3 Tanggapan Responden terhadap Variabel Account Representative pada indicator Konsultasi .................................................................................
47
TABEL 4.4 Tanggapan Responden terhadap Variabel Account Representative 49 TABEL 4.5 Tanggapan Responden terhadap Variabel Pengetahuan Wajib Pajak pada Indikator Pengetahuan Formil .......................................................
50
TABEL 4.6 Tanggapan Responden terhadap Variabel Pengetahuan Wajib Pajak pada Indikator Pengetahuan Materil ......................................................
51
TABEL 4.7 Tanggapan Responden terhadap Variabel Pengetahuan Wajib Pajak Badan ......................................................................................................
52
TABEL 4.8 Tanggapan Responden terhadap Variabel Kepatuhan Wajib Pajak Badan pada Indikator Pemahaman Undang-Undang 53 TABEL 4.9 Tanggapan Responden terhadap Variabel Kepatuhan Wajib Pajak Badan pada Indikator Mengisi Formulir Pajak dengan Benar ...............
54
TABEL 4.10 Tanggapan Responden terhadap Variabel Kepatuhan Wajib Pajak Badan pada Indikator Menghitung Pajak dengan Benar ........................
55
xiii
TABEL 4.11 Tanggapan Responden terhadap Variabel Kepatuhan Wajib Pajak Badan pada Indikator Membayar Pajak Tepat Waktu ..........................
56
TABEL 4.12 Tanggapan Responden terhadap Variabel Kepatuhan Wajib Pajak Badan .....................................................................................................
57
TABEL 4.13 Hasil Uji Normalitas Data ..........................................................
59
TABEL 4.14 Hasil Uji Multikolinearitas dengan Nilai Tolerance dan VIF ....
60
TABEL 4.15 Hasil Uji Heteroskedastisitas dengan Uji Glejsier .....................
61
TABEL 4.16 Hasil Uji Autokorelasi Durbin-Watson Test ..............................
62
TABEL 4.17 Koefisien Determinasi ................................................................
63
TABEL 4.18 Hasil Uji Signifikansi Secara Simultan (Uji F) ..........................
63
TABEL 4.19 Hasil Uji Statistik t dengan Kepatuhan Wajib Pajak Badan ......
64
xiv
DAFTAR GAMBAR
GAMBAR 2.1 Kerangka Pemikiran ................................................................
28
GAMBAR 3.1 Presentasi dalam Garis Kontinum ...........................................
39
GAMBAR 4.1 Diagram Presentase Tingkat Pendidikan Responden ..............
44
GAMBAR 4.2 Posisi Account Representative terhadap Indikator Pengawasan pada Garis Kontinum ..................................................................
46
GAMBAR 4.3 Posisi Account Representative terhadap Indikator Bimbingan pada Garis Kontinum .......................................................................................
47
GAMBAR 4.4 Posisi Account Representative terhadap Indikator Konsultasi pada Garis Kontinum .......................................................................................
48
GAMBAR 4.5 Posisi Account Representative pada Garis Kontinum .............
49
GAMBAR 4.6 Posisi Pengetahuan Wajib Pajak Badan terhadap Indikator Pengetahuan Formil pada Garis Kontinum ......................................................
50
GAMBAR 4.7 Posisi Pengetahuan Wajib Pajak Badan terhadap Indikator Pengetahuan Materil pada Garis Kontinum .....................................................
51
GAMBAR 4.8 Posisi Pengetahuan Wajib Pajak Badan pada Garis Kontinum
52
GAMBAR 4.9 Posisi Kepatuhan Wajib Pajak Badan terhadap Indikatir Pemahaman Undang-Undang pada Garis Kontinum .......................................
53
GAMBAR 4.10 Posisi Kepatuhan Wajib Pajak Badan terhadap Indikator Mengisi Formulir Pajak dengan Benar pada Garis Kontinum .........................
54
GAMBAR 4.11 Posisi Kepatuhan Wajib Pajak Badan terhadap Indikator Membayar Pajak Tepat Waktu pada Garis Kontinum .....................................
55
GAMBAR 4.12 Posisi Kepatuhan Wajib Pajak Badan terhadap Indikator Membayar Pajak Tepat Waktu pada Garis Kontinum .....................................
56
GAMBAR 4.13 Posisi Kepatuhan Wajib Pajak Badan pada Garis Kontinum
57
xv
DAFTAR LAMPIRAN
LAMPIRAN 1 Kuesioner Penelitian LAMPIRAN 2 Hasil Tabulasi Data Kueioner LAMPIRAN 3 Hasil Uji Validitas dan Uji Reliabilitas LAMPIRAN 4 Daftar Pernyataan Hasil Uji Validitas yang Valid
xvi
