DAFTAR ISI
Halaman HALAMAN JUDUL .................................................................................
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HALAMAN PENGESAHAN ...................................................................
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HALAMAN PERNYATAAN ...................................................................
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HALAMAN MOTTO DAN PERSEMBAHAN ......................................
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ABSTRAKSI ..............................................................................................
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KATA PENGANTAR ...............................................................................
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DAFTAR ISI .............................................................................................
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DAFTAR TABEL .....................................................................................
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DAFTAR GAMBAR .................................................................................
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DAFTAR LAMPIRAN .............................................................................
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BAB I PENDAHULUAN .........................................................................
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1.1 LatarBelakangMasalah.....................................................................
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1.2 RumusanMasalah.............................................................................
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1.3 TujuanPenelitian..............................................................................
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1.4 ManfaatPenelitian............................................................................
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BAB II KAJIAN PUSTAKA.....................................................................
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2.1 Landasan Teori.................................................................................
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2.1.1 Pengertian Pajak...................................................................
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2.1.2 Fungsi Pajak.........................................................................
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2.1.3 SyaratPemungutanPajak......................................................
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2.1.4 SistemPemungutanPajak.....................................................
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2.1.5 PengetahuanPerpajakan.......................................................
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2.1.6 Kemudahan Aturan Perpajakan............................................
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2.1.7 Pajak Penghasilan.................................................................
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2.1.8 Kepatuhan Pajak...................................................................
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2.1.9 Peraturan Pemerintah No. 46 Tahun 2013............................
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2.1.10 Maksud dan Tujuan PP No. 46 Tahun 2013.........................
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2.2 Penelitian Terdahulu.........................................................................
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2.3 Kerangka Pemikiran Teoritis dan Pengembangan Hipotesis...........
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2.3.1 Kerangka Pemikiran Teoritis................................................
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2.3.2 Pengembangan Hipotesis.....................................................
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2.3.2.1 Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak……..................................
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2.3.2.2 Pengaruh Kemudahan Aturan PerpajakanTerhadap Kepatuhan Wajib Pajak…......................................
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2.3.2.3 Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Moderasi Pemahaman PP No. 46 Tahun................,...............
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2.3.2.4 Pengaruh Kemudahan Aturan PerpajakanTerhadap Kepatuhan Wajib Pajak dengan Moderasi PemahamanPP No. 46 Tahun2013........................
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BAB III METODE PENELITIAN............................................................
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3.1 Jenis Penelitian..................................................................................
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3.2 Populasi dan Sampel..........................................................................
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3.3 Jenis dan Sumber Data......................................................................
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3.4 Metode Pengumpulan Data...............................................................
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3.5 Identifikasi Variabel..........................................................................
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3.6 Definisi Operasional dan Pengukuran Variabel.................................
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3.6.1 Definisi Operasional...............................................................
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3.6.1.1 Variabel Dependen(Y)..............................................
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3.6.1.2 Variabel Independen(X)...........................................
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3.6.1.3 Variabel Moderating..................................................
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3.6.2 Pengukuran Variabel..............................................................
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3.7 Metode Analisis Data........................................................................
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3.7.1
Analisis Data..........................................................................
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3.7.2
Pengujian Validitas................................................................
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3.7.3
Pengujian Reliabilitas............................................................
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3.8 Teknis Analisis...................................................................................
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3.8.1
Uji Asumsi Klasik..................................................................
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3.8.1.1 Uji Normalitas...........................................................
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3.8.1.2 Uji Multikolonieritas.................................................
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3.8.1.3 Uji Heterokedasitas...................................................
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Analisis Regresi Berganda....................................................
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3.8.3 Uji Hipotesis..........................................................................
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3.8.2.1 Uji Signifikasi Simultan (Uji F)................................
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3.1.1 Uji Signifikasi Parsial (UjiT)....................................
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3.8.2
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3.8.2.3Koefisien Determinasi (R )........................................
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN..........................
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4.1 Hasil Penelitian..................................................................................
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4.1.1 Deskripsi Sampel....................................................................
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4.1.1.1 Usaha Mikro Kecil dan Menengah (UMKM)............
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4.1.1.2 Karakteristik Responden............................................
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4.1.2 Deskripsi Variabel..................................................................
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4.1.2.1 Variabel Pengetahuan Perpajakan(X1)......................
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4.1.2.2 Variabel Pemaham an PP No. 46 Tahun 2013 (X2)...
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4.1.2.3 Variabel Kemudahan Aturan Perpajakan(X3)...........
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4.1.2.4 Variabel Kepatuhan Wajib Pajak(Y).......................
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4.2 Analisis Data......................................................................................
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4.2.1 Uji Kualitas Data...................................................................
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4.2.1.1 Uji Validitas...............................................................
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4.2.1.2 Uji Reliabilitas............................................................ 48 4.2.2 Analisis Regresi Dengan Variabel Moderating.....................
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4.2.2.1 Uji Variabel Moderating Dengan Selisih Nilai Mutlak........................................................................
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4.2.2.1.1 Uji Asumsi Klasik.....................................
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4.2.3 Analisis Regresi Berganda.....................................................
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4.2.4 Uji Hipotesis...........................................................................
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4.2.4.1 Uji Hipotesis Secara Simultan (Uji F)........................
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4.2.4.2 Uji Hipotesis Secara Parsial (Uji T)............................
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4.2.4.3 Koefisien Determinasi Ganda (R2).............................
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4.3 Pembahasan......................................................................................... 59 4.3.1 Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak............................................................................. 59 4.3.2 Pengaruh Kemudahan Aturan Perpajakan Terhadap Kepatuhan Wajib Pajak........................................................... 60 4.3.3 Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Moderasi PP No. 46 Tahun 2013........... 61 4.3.4 Pengaruh Kemudahan Aturan Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Moderasi PP No. 46 Tahun 2013.............................................................................. 62 BAB V PENUTUP........................................................................................ 63 5.1 Kesimpulan......................................................................................... 63 5.2 Keterbatasan Penelitian....................................................................... 64 5.3 Saran.................................................................................................... 64 DAFTAR PUSTAKA.................................................................................... 65 LAMPIRAN................................................................................................... 67
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DAFTAR TABEL Halaman Tabel 1.1Kontribusi UMKM terhadap PDB Nasional...................................
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Tabel2.1RingkasanPenelitianTerdahulu.............................................. ........
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Tabel 4.1 Kriteria Usaha Mikro Kecil dan Menengah................................... 40 Tabel 4.2 Deskripsi Sampel Penelitian Berdasarkan Jenis Kelamin.............
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Tabel 4.3 Deskripsi Sampel Penelitian Berdasarkan Umur........................... 41 Tabel 4.4 Deskripsi Sampel Penelitian Berdasarkan Tingkat Pendidikan…. 41 Tabel 4.5 Deskripsi Sampel Penelitian Berdasarkan Jenis Pekerjaan..........
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Tabel 4.6 Distribusi Variabel Pengetahuan Perpajakan................................
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Tabel 4.7 Distribusi Variabel Pemahaman PP No. 46 Tahun 2013..............
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Tabel 4.8 Distribusi Variabel Kemudahan Aturan Perpajakan...................... 44 Tabel 4.9 Distribusi Variabel Kepatuhan Wajib Pajak.................................. 45 Tabel 4.10 Uji Validitas Variabel Pengetahuan Perpajakan........................... 46 Tabel 4.11 Uji Validitas Variabel Pemahaman PP No. 46 Tahun 2013......... 46 Tabel 4.12 Uji Validitas Variabel Kemudahan Aturan Perpajakan................ 47 Tabel 4.13 Uji Validitas Variabel Kepatuhan Wajib Pajak...........................
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Tabel 4.14 Hasil Uji Reliabilitas.................................................................... 48 Tabel 4.15 Uji Normalitas Data...................................................................... 50 Tabel 4.16 Uji Multikolonieritas..................................................................... 52 Tabel 4.17 Uji Heterokesdasitas..................................................................... 53 Tabel 4.18 Persamaan Regresi........................................................................ 54 Tabel 4.19 Uji Hipotesis Secara Simultan..................................................... 56 Tabel 4.20 Uji Hipotesis Secara Parsial.....................................................
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Tabel 4.21 Uji Determinasi............................................................................ 58
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DAFTAR GAMBAR Halaman Gambar2.1 KerangkaPemikiranTeoritis........................................................
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Gambar 4.1 Grafik Normal PP-Plot..............................................................
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Gambar 4.2 Grafik Scatterplot......................................................................
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LAMPIRAN Halaman Lampiran 1 Permohonan Menjadi Responden............................................
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Lampiran 2 Kuesioner.................................................................................
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Lampiran 3 Tabulasi Data Penelitian........................................................... 71 Lampiran 4 Hasil Uji SPSS.........................................................................
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