Lampiran 1 : Kuisioner Penelitian A.
Identitas Responden Berilah tanda silang (x) sesuai dengan jawaban yang anda pilih 1. Nama Responden
:………………..
2. Jenis Kelamin
: ( ) Pria; ( ) Wanita
3. Usia Responden
:………………..
4. Jenjang Pendidikan
: SMA ( ) D3
( )
S1
( )
S2
( )
Lainnya………………(sebutkan) 5. Pekerjaan
: Pegawai Swasta
( )
PNS
( )
Wiraswasta
( )
Lainnya……………....(sebutkan) B.
Pertanyaan Pilihlah pertanyaan di bawah ini dengan memberi tanda (√ ) pada salah satu angka diantara nomor 1 s/d 5. 5 = Sangat Setuju (SS) 4 = Setuju (S) 3 = Netral (N) 2 = Tidak Setuju (TS) 1 = Sangat Tidak Setuju (STS) Tanda Tangan (
)
DAFTAR PERTANYAAN Variabel Account Representative (AR) (X1)
No
Pertanyaan
SS (5)
S (4)
N (3)
TS (2)
STS (1)
SS (5)
S (4)
N (3)
TS (2)
STS (1)
1
AR selalu cermat melakukan pengawasan terhadap kepatuhan kewajiban pajak anda 2 AR mengawasi kepatuhan pajak para wajib pajak secara ramah 3 AR dapat menjadi sarana konsultasi dengan baik kepada para wajib pajak 4 AR selalu memberikan bimbingan kepada wajib pajak ketika akan menyelesaikan kewajiban perpajakannya 5 AR selalu menginformasikan dan mensosialisasikan setiap peraturanperaturan pajak yang baru/mengalami perubahan kepada para wajib pajak Sumber : Nanda Muammarsyah (2011)
Variabel Kesadaran Perpajakan (X2) No 1
Pertanyaan
Pajak yang akan dibayarkan dapat digunakan untuk menunjang Pembangunan Negara 2 Penundaan pembayaran pajak dapat merugikan Negara 3 Wajib pajak yang tidak membayar pajak dapat dikenakan sanksi 4 Membayar pajak tidak sesuai dengan jumlah yang seharusnya dibayarkan, sangat merugikan Negara Sumber : Ning Wahyuni (2013)
Variabel Sanksi Pajak (X3) No 1
2
3
4
5
Pertanyaan
SS (5)
S (4)
N (3)
TS (2)
STS (1)
SS (5)
S (4)
N (3)
TS (2)
STS (1)
Tindakan WP dalam usaha menghindari pajak harus dikenakan sanksi Besar kecilnya sanksi yang dikenakan kepada WP sangat dipengaruhi oleh tingkat kepatuhan WP Saya pernah dijatuhi hukuman atau sanksi perpajakan karena melakukan tindak pidana perpajakan Pembebanan sanksi administrasi memotivasi saya untuk melakukan pembetulan SPT, karena merasa ada pajak yang kurang dibayar Saya merasa diuntungkan dengan adanya penghapusan sanksi administrasi
Sumber : Choiriyatus Zahidah (2010)
Variabel Penyuluhan Pajak (X4) No 1
2
3
Pertanyaan Menurut anda apakah pengisian SPT Masa / SPT tahunan sudah dimengerti? Setujuh anda apakah penyuluhan pajak merupakan sarana penyampaian informasi perpajakan kepada Wajib Pajak Menurut anda apakah dengan penyuluhan pajak dapat memberi motivasi bagi wajib pajak agar sadar membayar pajak
Sumber : Sahata Sinambela (2013)
Variabel Kepatuhan Wajib Pajak (Y)
No 1
Pertanyaan
Untuk mendapatkan NPWP anda mendaftarkan diri secara sukarela ke KPP 2 Anda selalu melaporkan SPT yang telah diisi dengan tepat waktu 3 Anda selalu membayar dan menghitung Pajak Penghasilan yang terutang dengan jumlah yang benar dan tepat waktu 4 Anda selalu membayar kekurangan Pajak Penghasilan yang ada sebelum dilakukan pemeriksaan Sumber : Fitriah (2011)
SS (5)
S (4)
N (3)
TS (2)
STS (1)
Lampiran 2 : Tabulasi Data Jawaban Responden No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
Variabel X1 1 3 4 3 4 4 4 4 3 4 3 4 4 3 2 4 4 2 4 2 3 3 3 3 3 4 4 3 3 2
2 3 3 3 4 4 3 3 4 3 3 3 3 3 2 4 3 3 3 2 3 3 3 3 3 4 3 3 2 3
3 3 3 3 4 4 3 3 3 3 4 3 3 3 2 4 4 3 3 3 2 3 3 3 3 4 3 3 3 3
4 3 3 2 1 2 2 3 4 3 3 3 3 4 4 4 3 3 4 4 4 3 3 4 2 3 4 2 4 4
5 3 3 3 4 3 3 3 3 4 3 3 4 4 3 4 4 3 3 3 3 3 3 3 3 3 3 3 3 3
Variabel X2 Jml 15 16 14 17 17 15 16 17 17 16 16 17 17 13 20 18 14 17 14 15 15 15 16 14 18 17 14 15 15
1 3 4 4 3 4 3 3 3 4 4 3 3 5 4 3 4 4 4 2 4 2 2 3 3 3 4 3 4 3
2 3 3 4 3 4 3 4 4 5 4 3 4 5 5 4 3 3 3 3 5 3 2 2 3 3 5 5 5 3
3 3 3 3 2 3 3 4 4 5 3 4 4 4 4 3 3 3 2 2 4 3 1 3 2 2 5 4 5 4
4 3 3 3 3 3 4 4 3 4 3 2 4 4 4 2 4 3 3 3 5 2 2 2 3 2 4 4 4 3
Variabel X3 Jml 12 13 14 11 14 13 15 14 18 14 12 15 18 17 12 14 13 12 10 18 10 7 10 11 10 18 16 18 13
1 3 3 2 3 3 3 3 2 3 3 3 3 4 3 4 2 3 3 3 3 3 5 3 5 4 4 4 3 3
2 3 2 3 2 2 4 4 2 3 3 1 4 3 4 3 2 2 4 3 3 3 4 4 4 3 3 4 4 2
3 3 3 3 2 3 3 3 1 3 3 3 5 4 3 4 3 3 3 3 3 3 4 3 5 4 4 4 3 3
4 5 2 3 2 3 4 4 3 5 3 2 3 4 3 4 3 2 3 3 2 3 2 5 3 3 3 5 3 2
5 3 3 3 3 3 3 3 3 3 3 3 4 3 3 4 2 3 3 3 3 2 3 4 4 3 3 3 3 3
Variabel X4 Jml 17 13 14 12 14 17 17 11 17 15 12 19 18 16 19 12 13 16 15 14 14 18 19 21 17 17 20 16 13
1 3 3 3 2 3 4 3 4 5 5 3 3 4 3 4 3 3 3 3 3 3 3 3 3 5 4 3 4 3
2 4 4 3 1 3 4 4 3 5 4 4 3 4 4 3 5 3 4 4 3 4 3 4 2 4 5 2 5 5
3 4 4 3 3 2 5 3 4 4 4 2 2 3 4 3 5 3 3 3 4 3 2 5 3 4 5 2 5 5
Jml 11 11 9 6 8 13 10 11 14 13 9 8 11 11 10 13 9 10 10 10 10 8 12 8 13 14 7 14 13
Y 1 3 4 2 2 2 2 2 2 3 2 2 1 4 3 3 3 3 2 4 4 2 2 2 2 3 3 2 2 2
2 3 4 3 3 3 5 5 3 5 3 3 3 4 4 3 4 4 3 3 3 3 2 3 3 3 3 3 3 3
3 3 3 3 3 3 3 3 3 3 5 3 3 3 4 3 4 3 3 3 3 3 3 4 3 3 4 4 3 2
4 3 3 5 3 3 3 3 3 3 3 2 3 3 2 3 3 3 3 2 3 3 2 3 2 3 3 4 3 3
Jml 12 14 13 11 11 13 13 11 14 13 10 10 14 13 12 14 13 11 12 13 11 9 12 10 12 13 13 11 10
30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62
3 2 3 3 3 3 4 4 3 4 3 4 4 4 2 4 4 3 3 3 3 5 3 4 5 5 3 5 3 4 3 3 3
3 2 2 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 2 5 3 5 5 4 3 5 4 4 2 3 3
4 3 3 3 2 3 4 4 3 2 3 2 3 3 2 3 2 4 3 3 3 5 2 5 4 5 3 4 4 4 4 3 3
3 2 2 3 3 3 3 3 2 3 2 2 3 3 3 3 2 3 3 3 2 5 4 5 5 4 3 4 4 3 3 3 3
4 4 3 3 3 3 3 3 4 3 3 4 3 3 3 3 4 4 3 3 3 4 3 5 4 4 2 4 4 4 3 5 5
17 13 13 15 14 15 17 17 15 15 14 15 16 16 13 17 15 17 15 15 13 24 15 24 23 22 14 22 19 19 15 17 17
5 4 4 3 4 4 3 3 4 3 3 4 3 3 4 3 4 3 3 3 4 5 5 4 4 1 3 4 4 3 4 4 4
5 5 5 5 4 5 3 2 4 3 3 4 3 1 3 2 3 2 3 3 4 1 4 5 4 3 4 3 3 4 4 5 4
4 4 5 5 5 5 2 3 5 2 4 3 3 2 2 2 3 2 3 4 4 2 3 4 3 4 4 3 3 3 3 5 5
5 5 3 4 4 4 3 4 2 4 3 3 3 3 3 3 3 4 3 4 4 4 4 4 3 3 3 2 3 3 4 5 5
19 18 17 17 17 18 11 12 15 12 13 14 12 9 12 10 13 11 12 14 16 12 16 17 14 11 14 12 13 13 15 19 18
5 4 4 3 4 4 3 3 4 4 3 4 3 4 3 3 5 4 3 4 4 2 4 3 3 5 4 5 3 3 4 4 4
5 5 4 3 5 3 2 2 5 5 4 4 4 5 3 2 4 4 2 3 4 1 4 3 5 2 4 5 5 3 4 3 4
5 5 4 4 4 4 3 3 4 4 3 4 4 5 3 3 4 3 3 4 4 1 5 3 5 5 5 5 5 3 3 3 3
5 5 3 3 3 4 3 3 4 3 2 4 3 3 3 3 5 3 3 3 5 3 4 3 5 5 5 4 4 5 4 5 4
5 4 3 3 4 3 3 4 4 4 4 3 5 4 4 3 5 4 3 3 4 3 4 3 5 3 4 3 3 5 4 5 5
25 23 18 16 20 18 14 15 21 20 16 19 19 21 16 14 23 18 14 17 21 10 21 15 23 20 22 22 20 19 19 20 20
5 5 3 3 4 4 3 4 5 4 3 5 3 5 3 3 3 4 3 3 4 5 5 3 5 5 4 4 5 4 5 5 5
4 5 2 3 4 4 3 4 4 5 3 4 3 5 3 3 2 2 2 3 4 5 4 3 5 5 4 5 4 4 4 5 5
4 4 3 3 4 3 3 4 4 2 3 4 3 4 3 3 3 3 3 3 5 5 5 3 5 3 4 3 5 5 5 5 5
13 14 8 9 12 11 9 12 13 11 9 13 9 14 9 9 8 9 8 9 13 15 14 9 15 13 12 12 14 13 14 15 15
5 3 2 3 3 4 2 3 4 2 2 4 4 2 2 2 4 3 4 3 4 4 5 4 5 4 3 4 4 4 4 4 4
5 4 3 3 3 3 3 4 4 3 3 4 2 4 4 2 2 3 4 3 3 4 5 4 4 5 3 5 4 4 5 5 4
5 5 3 3 4 4 3 3 4 3 3 4 3 4 3 3 4 3 3 2 3 4 3 4 5 5 3 5 4 4 5 5 5
4 3 3 3 4 4 3 2 3 3 2 3 3 3 4 3 2 3 2 3 4 4 3 5 5 5 4 5 4 5 5 4 5
19 15 11 12 14 15 11 12 15 11 10 15 12 13 13 10 12 12 13 11 14 16 16 17 19 19 13 19 16 17 19 18 18
63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95
4 5 4 4 4 4 4 3 3 4 4 3 3 3 4 4 3 4 3 3 4 3 3 4 3 2 3 3 3 3 4 3 3
5 5 4 3 4 4 4 5 2 4 3 3 4 3 4 4 2 4 3 3 4 2 3 4 3 3 3 3 3 3 3 3 3
5 5 2 4 4 4 5 4 3 3 5 4 3 3 4 4 3 3 3 3 4 4 3 3 4 2 3 3 3 3 4 4 3
5 4 3 3 4 4 4 4 3 3 2 3 4 4 3 5 3 3 3 4 3 3 3 4 3 3 3 4 3 3 3 4 4
5 5 4 4 4 4 5 5 3 3 3 3 3 3 4 3 3 4 3 3 4 4 3 3 4 2 3 3 3 3 4 4 3
24 24 17 18 20 20 22 21 14 17 17 16 17 16 19 20 14 18 15 16 19 16 15 18 17 12 15 16 15 15 18 18 16
4 5 4 5 5 4 5 4 4 3 3 3 3 3 3 4 4 3 3 3 3 4 4 3 4 3 3 3 2 3 3 3 3
4 4 5 5 5 5 5 5 4 3 2 3 2 3 2 2 4 2 3 3 3 3 3 4 3 3 3 3 2 3 3 3 1
3 4 4 4 4 4 4 4 4 2 2 2 3 3 3 3 4 2 2 3 3 3 4 3 2 2 2 3 2 3 3 3 2
4 4 4 3 4 3 4 4 4 3 3 3 3 3 3 3 4 2 3 4 3 3 3 4 1 3 2 3 1 4 3 2 2
15 17 17 17 18 16 18 17 16 11 10 11 11 12 11 12 16 9 11 13 12 13 14 14 10 11 10 12 7 13 12 11 8
2 2 2 4 2 2 1 3 4 3 3 3 3 4 3 3 3 3 4 4 3 4 3 3 3 4 3 3 3 3 3 2 3
3 1 2 4 2 2 1 3 4 1 2 1 3 3 2 3 2 3 3 2 2 4 3 2 2 3 1 3 3 3 2 3 3
2 1 2 2 2 2 1 2 4 1 3 2 4 4 2 3 3 4 4 4 3 3 3 3 3 4 3 2 4 3 3 3 3
5 3 3 4 4 4 4 4 3 3 3 3 3 3 3 3 3 4 1 5 3 4 3 1 3 4 3 3 3 3 4 4 3
3 2 3 3 2 3 3 3 4 2 2 3 3 4 3 3 3 3 4 4 3 2 3 2 3 4 2 3 2 3 3 3 3
15 9 12 17 12 13 10 15 19 10 13 12 16 18 13 15 14 17 16 19 14 17 15 11 14 19 12 14 15 15 15 15 15
5 3 3 4 4 4 5 4 5 3 4 3 3 5 5 4 4 4 3 4 3 4 3 3 3 4 3 3 4 4 3 4 3
4 3 3 4 4 4 5 4 5 3 2 3 2 5 5 5 5 4 2 4 3 3 4 2 2 4 3 3 3 4 4 3 3
4 3 3 4 4 4 5 4 5 3 3 3 3 5 5 5 5 4 2 5 3 2 4 2 3 4 3 4 3 2 3 4 3
13 9 9 12 12 12 15 12 15 9 9 9 8 15 15 14 14 12 7 13 9 9 11 7 8 12 9 10 10 10 10 11 9
4 5 5 4 5 4 3 4 3 2 2 2 2 3 2 3 3 3 2 5 3 3 3 2 2 3 2 2 2 2 3 3 2
5 5 5 4 5 5 4 5 4 1 3 2 3 4 5 4 4 3 2 5 3 3 3 3 3 3 3 3 3 3 3 4 3
5 4 4 4 4 5 5 5 4 3 3 3 3 4 4 4 4 4 2 3 3 3 4 3 3 4 3 3 2 4 3 4 3
5 5 5 4 5 5 5 5 4 3 3 2 3 4 3 4 3 4 3 3 4 3 3 3 2 4 3 2 3 3 4 3 3
19 19 19 16 19 19 17 19 15 9 11 9 11 15 14 15 14 14 9 16 13 12 13 11 10 14 11 10 10 12 13 14 11
96 97 98 99 100
3 4 3 4 3
3 3 3 4 3
3 3 3 4 3
3 3 2 3 3
3 3 3 4 3
15 16 14 19 15
3 4 4 3 3
3 3 4 3 3
3 3 3 2 3
3 3 3 3 4
12 13 14 11 13
3 3 2 3 3
3 2 3 2 3
3 3 3 2 3
5 2 3 2 3
3 3 3 3 3
17 13 14 12 15
3 3 3 2 3
4 4 4 1 2
4 4 3 3 2
11 11 10 6 7
3 4 2 2 2
3 5 3 3 3
3 5 3 3 3
3 4 3 3 3
12 18 11 11 11
Lampiran 3 : hasil output SPSS 17
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
%
Valid
100
100.0
0
.0
100
100.0
a
Excluded Total
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha Based on Standardized Items
Cronbach's Alpha .776
N of Items
.780
5
Item Statistics Mean X1.1 X1.2 X1.3 X1.4 X1.5
Std. Deviation
3.42 3.25 3.32 3.21 3.42
N
.699 .730 .750 .782 .654
100 100 100 100 100
Inter-Item Correlation Matrix X1.1 X1.1 X1.2 X1.3 X1.4 X1.5
X1.2
1.000 .624 .492 .170 .384
X1.3
.624 1.000 .516 .438 .497
.492 .516 1.000 .280 .526
X1.4 .170 .438 .280 1.000 .221
X1.5 .384 .497 .526 .221 1.000
Item-Total Statistics Scale Mean if Item Deleted X1.1 X1.2 X1.3 X1.4 X1.5
13.20 13.37 13.30 13.41 13.20
Scale Variance if Corrected ItemItem Deleted Total Correlation 4.747 4.215 4.434 5.073 4.929
.555 .726 .610 .352 .540
Squared Multiple Correlation .445 .560 .405 .220 .346
Cronbach's Alpha if Item Deleted .733 .672 .714 .804 .739
Scale Statistics Mean
Variance
16.62
Std. Deviation
6.925
N of Items
2.632
5
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
%
Valid
100
100.0
0
.0
100
100.0
a
Excluded Total
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha Based on Cronbach's Alpha Standardized Items .809
N of Items
.806
4
Item Statistics Mean X2.1 X2.2 X2.3 X2.4
Std. Deviation
3.50 3.46 3.22 3.28
N
.745 1.029 .949 .817
100 100 100 100
Inter-Item Correlation Matrix X2.1 X2.1 X2.2 X2.3 X2.4
X2.2
1.000 .500 .386 .414
.500 1.000 .733 .518
X2.3 .386 .733 1.000 .506
X2.4 .414 .518 .506 1.000
Item-Total Statistics Scale Mean if Item Deleted X2.1 X2.2 X2.3 X2.4
9.96 10.00 10.24 10.18
Scale Variance if Corrected Item- Squared Multiple Item Deleted Total Correlation Correlation 5.716 3.960 4.427 5.260
.510 .750 .692 .576
.284 .605 .559 .333
Cronbach's Alpha if Item Deleted .810 .695 .726 .783
Scale Statistics Mean
Variance
13.46
Std. Deviation
8.089
N of Items
2.844
4
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
%
Valid
100
100.0
0
.0
100
100.0
a
Excluded Total
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha Based on Standardized Items
Cronbach's Alpha .794
N of Items
.800
5
Item Statistics Mean X3.1 X3.2 X3.3 X3.4 X3.5
Std. Deviation
3.27 3.03 3.26 3.40 3.26
N
.777 1.068 .970 .943 .733
100 100 100 100 100
Inter-Item Correlation Matrix X3.1 X3.1 X3.2 X3.3 X3.4 X3.5
X3.2
1.000 .550 .697 .210 .443
X3.3
.550 1.000 .655 .339 .519
X3.4
.697 .655 1.000 .238 .443
X3.5
.210 .339 .238 1.000 .345
.443 .519 .443 .345 1.000
Item-Total Statistics Scale Mean if Item Deleted X3.1 X3.2 X3.3 X3.4 X3.5
12.95 13.19 12.96 12.82 12.96
Scale Variance if Item Deleted 7.907 6.378 6.867 8.493 8.322
Corrected Item- Squared Multiple Total Correlation Correlation .635 .698 .683 .346 .573
.514 .515 .592 .154 .337
Cronbach's Alpha if Item Deleted .742 .712 .718 .827 .761
Scale Statistics Mean
Variance
16.22
Std. Deviation
11.284
N of Items
3.359
5
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
%
Valid
100
100.0
0
.0
100
100.0
a
Excluded Total
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha Based on Cronbach's Alpha Standardized Items .826
N of Items
.828
3
Item Statistics Mean X4.1 X4.2 X4.3
Std. Deviation
3.69 3.63 3.61
N
.825 1.002 .952
100 100 100
Inter-Item Correlation Matrix X4.1 X4.1 X4.2 X4.3
X4.2
1.000 .642 .564
X4.3
.642 1.000 .641
.564 .641 1.000 Item-Total Statistics
Scale Mean if Item Deleted X4.1 X4.2 X4.3
7.24 7.30 7.32
Scale Variance if Corrected Item- Squared Multiple Cronbach's Alpha Item Deleted Total Correlation Correlation if Item Deleted 3.134 2.475 2.745
.667 .725 .669
.452 .527 .451
.781 .717 .773
Scale Statistics Mean
Variance
10.93
Std. Deviation
5.763
N of Items
2.401
3
Reliability Scale: ALL VARIABLES Case Processing Summary N Cases
%
Valid
100 a
Excluded Total
100.0
0
.0
100
100.0
a. Listwise deletion based on all variables in the procedure. Reliability Statistics Cronbach's Alpha Based on Cronbach's Alpha Standardized Items .822
N of Items
.825
4
Item Statistics Mean Y.1 Y.2 Y.3 Y.4
Std. Deviation
2.98 3.53 3.53 3.37
N
.985 .893 .784 .884
100 100 100 100
Inter-Item Correlation Matrix Y.1 Y.1 Y.2 Y.3 Y.4
Y.2
1.000 .575 .498 .508
Y.3
.575 1.000 .561 .504
Y.4
.498 .561 1.000 .603
.508 .504 .603 1.000
Item-Total Statistics Scale Mean if Item Scale Variance if Corrected Item- Squared Multiple Cronbach's Alpha Deleted Item Deleted Total Correlation Correlation if Item Deleted Y.1 Y.2 Y.3 Y.4
10.43 9.88 9.88 10.04
4.611 4.854 5.238 4.948
.630 .659 .666 .640
Scale Statistics Mean
Variance
Std. Deviation
N of Items
.407 .444 .463 .434
.787 .769 .771 .778
Scale Statistics Mean
Variance
13.41
Std. Deviation
8.244
N of Items
2.871
4
Descriptives Descriptive Statistics N Account Representative Kesadaran Perpajakan Sanksi Pajak Penyuluhan Pajak Kepatuhan Wajib Pajak Valid N (listwise)
Minimum
100 100 100 100 100 100
Maximum
12 7 9 6 9
Mean
24 19 25 15 19
Std. Deviation
16.62 13.46 16.22 10.93 13.41
2.632 2.844 3.359 2.401 2.871
Regression Variables Entered/Removed Model 1
Variables Removed
Variables Entered
Method
Penyuluhan Pajak, Account Representative, Kesadaran Perpajakan, a Sanksi Pajak
. Enter
a. All requested variables entered. b
Model Summary Model
R
1
R Square .810
a
Adjusted R Square
.657
Std. Error of the Estimate
.642
1.718
a. Predictors: (Constant), Penyuluhan Pajak, Account Representative, Kesadaran Perpajakan, Sanksi Pajak b. Dependent Variable: Kepatuhan Wajib Pajak b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
535.895
4
133.974
Residual
280.295
95
2.950
Total
816.190
99
F 45.407
Sig. .000
a. Predictors: (Constant), Penyuluhan Pajak, Account Representative, Kesadaran Perpajakan, Sanksi Pajak b. Dependent Variable: Kepatuhan Wajib Pajak
a
Coefficients Unstandardized Coefficients B
1
-6.672
1.679
Account Representative
.516
.071
Kesadaran Perpajakan
.364
Sanksi Pajak Penyuluhan Pajak
(Constant)
Standardized Coefficients
Std. Error
Model
a
Collinearity Statistics
Beta
t
Toleran ce
Sig.
VIF
-3.974
.000
.473
7.301
.000
.861
1.162
.064
.360
5.639
.000
.886
1.128
.149
.057
.174
2.603
.011
.807
1.239
.383
.083
.321
4.632
.000
.754
1.325
a. Dependent Variable: Kepatuhan Wajib Pajak
Collinearity Diagnostics
a
Variance Proportions Dime Condition Account Kesadaran Model nsion Eigenvalue Index (Constant) Representative Perpajakan 1
Sanksi Pajak
Penyuluh an Pajak
1
4.891
1.000
.00
.00
.00
.00
.00
2
.041
10.932
.00
.20
.01
.47
.01
3
.032
12.324
.01
.11
.84
.07
.00
4
.028
13.183
.03
.01
.07
.08
.96
5
.007
26.025
.95
.69
.08
.38
.03
a. Dependent Variable: Kepatuhan Wajib Pajak
Residuals Statistics Minimum Predicted Value Std. Predicted Value Standard Error of Predicted Value Adjusted Predicted Value Residual Std. Residual Stud. Residual Deleted Residual Stud. Deleted Residual Mahal. Distance Cook's Distance
a
Maximum
Mean
Std. Deviation
N
9.37 -1.738 .203
19.47 2.605 .666
13.41 .000 .369
2.327 1.000 .106
100 100 100
9.40 -4.369 -2.543 -2.620 -4.636 -2.706 .390 .000
19.55 5.530 3.219 3.281 5.799 3.465 13.896 .127
13.41 .000 .000 .001 .002 .004 3.960 .011
2.326 1.683 .980 1.005 1.772 1.025 3.011 .020
100 100 100 100 100 100 100 100
Centered Leverage Value
.004
a. Dependent Variable: Kepatuhan Wajib Pajak
Charts
.140
.040
.030
100
