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THE INFLUENCE OF TAXPAYERS CONSCIOUSNESS, TAX SERVICES
AND TAXPAYERS COMPLIANCE ON TAX REVENUE
PERFORMANCE
(Survey on The Individual Taxpayer in South Tangerang)
Created By:
Septian Maulana Yusuf
(109082100006)
ACCOUNTING MAJOR
INTERNATIONAL CLASS PROGRAM
FACULTY OF ECONOMICS AND BUSINESS
SYARIF HIDAYATULLAH STATE ISLAMIC UNIVERSITY JAKARTA
2013
i
CURRICULUM VITAE
EDUCATION
WORKING EXPERIENCE &
INTERNSHIP
ORGANIZATION EXPERIENCE
TRAINING & SEMINAR
LANGUAGE & SKILLS LANGUAGE
English Good
PERSONAL DATA
Name :
Septian Maulana Yusuf
Place, date of birth :
Jakarta, September 23rd
1991
Permanent Address :
Pamulang Permai 1
Blok A.14 No.4 RT.02 RW.010
Pamulang, Tangerang Selatan
Nationality :
Indonesia
Phone :
+6281284518282
Email :
Hobbies & Interests :
Sports, and learning new things
GPA :
3.01
2009
-
Now
Syarif Hidayatullah Islamic
University
2006
-
2009
KRIDA NUSANTARA Senior
High School
2003
-
2006
Pamulang 1 Junior High School
1997
-
2003
Pamulang Elementary school
2012 UKM Batik “Putra Gobah” Klewer
– Solo
2010
-
2013
Basket Colledge Sport Federation
(FORSA)
2011 Comitte of Futsal Competition
(FUSHION)
2013 - ASIAN Tax Community
- International Tax Seminar
2012
- Financial Accounting Training
- DAAD Seminar on Climate
Change Economy
2010 Insurance Day
2009
- Moderate Muslim Society
”islam in the west and the east:
boosting democracy, Human
Rights, Freedom and peaceful
coexistence”
- Self Management Quality
ii
ABSTRACT
THE INFLUENCE OF TAXPAYERS CONSCIOUSNESS, TAX SERVICES
AND TAXPAYERS COMPLIENCE ON TAX REVENUE PERFORMANCE
(Survey on The Individual Taxpayer in South Tangerang)
The purpose of this research is to know the influence of taxpayers
consciousness, tax services and taxpayers compliance, as independent variables on
the tax revenue performance, as the dependent variable. The data used in this
variable is the primary data by using the method of spreading the questioner using
convinience sampling method. The sample consists of individuals taxpayers in the
South Tangerang. Total questioner that spread is 50. The analysis used multiple
regression analysis. Level of significance for t-test of the research is 0.030 for
taxpayers consciousness, 0.030 to tax services, and 0.039 for taxpayer compliance
and the level of significance for the f-test is 0.000. This shows that taxpayers
consciousness, tax services and taxpayers compliance have significant influence
on the tax revenue performance.
Key words:
Taxpayers Consciousness, Tax Services, Taxpayers Compliance, Tax
Revenue performance
iii
ABSTRAK
Pengaruh Kesdaran Wajib Pajak, Pelayanan Perpajakan, dan Kepatuhan
Wajib Pajak terhadap Kinerja Penerimaan Pajak
(Survey Terhadap Wajib Pajak Individu di Tangerang Selatan)
Tujuan dari peneletian ini adalah untuk mengetahui pengaruh kesadaran
wajib pajak, pelayanan perpajakan, dan kepatuhan wajib pajak, sebagai variabel
bebas terhadap kinerja penerimaan pajak, sebagai variabel terikat. Data yang
digunakan dalam variabel ini adalah data primer dengan cara menyebarkan
questioner menggunakan metode convenience samping. Sampel terdiri dari wajib
pajak individu yang berada di wilayah Tangerang Selatan. Jumlah questioner
yang disebar adalah 50. Data diuji dengan analisa regresi linear berganda. Level
signifikansi untuk t-test dari penelitian ini adalah 0.030 untuk kesadaran wajib
pajak, 0.030 untuk pelayanan perpajakan, dan 0.039 untuk kepatuhan wajib pajak
dan level signifikansi untuk f-test adalah 0.000. Ini menunjukan bahwa kesadara
wajib pajak, pelayanan perpajakan, dan kepatuhan wajib pajak memiliki
pengaruh signifikan terhadap kinerja penerimaan pajak.
Kata kunci:
Kepatuhan wajib pajak, pelayanan perpajakan, kepatuhan wajib pajak, kinerja
penerimaan pajak.
iv
PREFACE
Assalamu’alaikum Wr.Wb
All praise to Allah SWT and Shalawat always gives to our Prophet
Muhammad SAW
Now with the strength, intelligence, patience, and passion from Allah SWT,
author able to finish this thesis as one of requirements to achieve bachelor degree.
Author believes there is an invisible hand (God) which have helped me going
through this proces.
Author believes that this thesis cound not be finish properly without support
and guidance from various parties either direct or indirect. Especially my Father,
Mother, and my Sister.
Auhor believes author is nothing without each one of you who has helped me
to finish this thesis. Thus, in this very special moment, let author say thanks to all
of them who were helped author through the process of this thesis, including:
1. Prof. Dr. Abdul Hamid, MS as a Dean and my supervisor I who have give
a time to provide guidance, direction, and motivation to author so that
author can finish this thesis.
v
2. Wilda Farah, M. Si as my supervisor II who have give a time to provide
guidance, direction, and motivation to author so that author can finish this
thesis.
3. Mrs. Yulianti as Vice Dean II and my lecture who give author education
and help in finishing this thesis.
4. Mrs. Rahmawati as taxation lecturer who give a lesson about tax and for
help author in finishing this thesis..
5. M. Arief Mufraeni, Lc.,Msi as Head of International Program.
6. Ahmad Dumyathi Bashori, MA as Secretary of International Program.
7. Mr. Sugi Waluyo who give author all information about academic.
8. All lecturer who have taught author patiently and provide uncountable
knowledge, and also academic staff for giving good services.
9. All my friends in Accounting International Program 6th
Batch (2009), who
helped author in finishing this thesis. Bunch of love for diah, evi, arini,
opi, aulia, dea, kokoh, angga, ucup, bimo, nanda, putri, pipit, nenek, tami,
cici, gamal, adnan, and osman to every support and motivation that you
gave to finish my thesis, and also for every joy and sorrow that we have
been through together.
10. Thanks to wayan, cimol, brian, fiki, eko, yayan, dhio, fauzi, septya,
danang, and all my friends in accounting B and regular class for helping
author to finish this thesis, and for everything that we spend together.
Author realizes that this thesis is still far from perfection. Suggestion and
constructive critism from all parties are expected to improve further. With
vi
vii
LIST OF CONTENTS
CURRICULUM VITAE ............................................................................... i
ABSTRACT ................................................................................................... ii
ABSTRAK ..................................................................................................... iii
PREFACE ...................................................................................................... iv
LIST OF CONTECTS .................................................................................. vii
LIST OF TABLES ........................................................................................ x
LIST OF FIGURES ...................................................................................... xii
LIST OF APPENDIX ................................................................................... xiii
CHAPTER I : INTRODUCTION
A. Background ............................................................. 1
B. Problem Formulation ............................................. 6
C. Research Objectives and Benefits ......................... 6
CHAPTER II : LITERATURE REVIEW
A. Basic Concept of Taxation ..................................... 8
1. Definition of Tax ................................................ 8
2. Type of Tax ........................................................ 9
3. Tax Function ...................................................... 11
viii
4. Tax Rates ............................................................ 12
5. Taxpayers ........................................................... 12
6. Theory Witholding Tax ...................................... 13
7. Tax Payable ........................................................ 15
8. Emergence of Tax Payable ................................. 15
9. Withholding Tax Principle ................................. 16
10. Withholding Tax System ................................... 17
B. Taxpayers Consciousness ...................................... 18
C. Tax Services ............................................................ 20
D. Taxpayers Compliance .......................................... 22
1. Type of Taxpayers Compliance ......................... 26
2. Factors Determining High Low Compliance ..... 27
3. Criteria Compliant Taxpayers ............................ 29
E. Tax Revenue Performance .................................... 29
F. Previous Research .................................................. 33
G. Logical Framework ................................................ 38
H. Hypothesis ............................................................... 40
CHAPTER III : RESEARCH METHODOLOGY
A. Scope of Research ................................................... 43
B. Sampling Methods .................................................. 43
C. Data Collection Methods ....................................... 44
D. Method of Data Analysis ....................................... 45
E. Variable Operational Research ............................ 49
ix
CHAPTER IV : RESULT AND ANALYSIS
A. Research Objects .................................................... 54
B. Characteristics of Respondents ............................. 59
1. Return Questionnaire ......................................... 59
2. Description Statistics Demographics
of Respondents ................................................... 59
C. Discovery and Discussion ...................................... 62
1. Data Quality Test ............................................... 62
2. Result of Classical Assumption Test ................. 66
3. Hypothesis Testing ............................................. 70
CHAPTER V : CONCLUSION AND IMPLICATION
A. Conclusion ............................................................... 77
B. Implication .............................................................. 77
REFERENCES .............................................................................................. 79
x
LIST OF TABLES
No. Description Page
1.1 List of Domestic Revenue ................................................................... 1
2.1 Previous Research Table ..................................................................... 33
3.1 Respondents Answer Score ................................................................. 44
3.2 Variable Operational Research ........................................................... 51
4.1 District in South Tangerang ................................................................ 58
4.2 Sample and Retun’s Rate .................................................................... 59
4.3 Descriptive Statistic ............................................................................ 60
4.4 Description of Respondents Demographic
Statistics By Education and Sex .......................................................... 61
4.5 Taxpayers Consciousness Validity ..................................................... 63
4.6 Tax Services Validity .......................................................................... 63
4.7 Taxpayers Compliance Validity .......................................................... 64
4.8 Tax Revenue Performance Validity .................................................... 65
4.9 Reliability Test .................................................................................... 66
4.10 Multikollinierity Test .......................................................................... 67
xi
LIST OF TABLES
4.11 Multiple Regression Test .................................................................... 70
4.12 Determination Coefficient Test ........................................................... 72
4.13 Statistic F Test ..................................................................................... 73
4.14 Statistic T Test .................................................................................... 74
xii
LIST OF FIGURES
2.1 Type of Tax ......................................................................................... 11
2.2 Research Logical Framework ............................................................. 39
4.1 Scatterplot Graph ................................................................................ 68
4.2 P-Plot Graph ........................................................................................ 69
xiii
LIST OF APPENDIX
Appendix 1 ...................................................................................................... 82
Appendix 2 ...................................................................................................... 83
Appendix 3 ...................................................................................................... 87
Appendix 4 ...................................................................................................... 99
1
CHAPTER I
INTRODUCTION
A. Background
Currently, tax is the main source of domestic revenue fund Indonesia.
Most of the sources of revenues contained in the State Budget come from
taxes and, approximately 78.8% of total revenues derived from tax revenue in
2012(www.fiskal.depkeu.go.id). As the largest revenue, taxes are used to
finance government activities such as: expenditures for funding the
government’s administration build and improve infrastructure, provide
education and health facilities, finance officers, and financing activities of the
government in providing the needs that are not generated by the private sector.
Government expenditures to finance it could not be fulfilled with good if not
supported by taxpayers and tax officials who are directly related to paying
taxes. The role oftax revenues from year to year has increased its overall
revenue it can be seen in Table1.1
Table 1.1
Domestic Revenues 2008-2012
(trillion rupiah)
Year Tax
Revenue
Percentage
of Tax
Revenue
Non-Tax
Revenue
Percentage of
Non-Tax
Revenue
Total Percentage
of Total
2008 658.7 67.2% 320.6 32.7% 979.3 100%
2009 619.9 73.17% 227.2 26.8% 847.1 100%
2010 723.3 72.8% 268.9 27.1% 992.2 100%
2011 878.7 75.4% 286.6 24.5% 1,165.3 100%
2012 1,019.3 78.8% 272.7 21.1% 1,292 100%
Source: www.anggaran.depkeu.go.id 2011
2
From the table 1.1 it can be seen that the ratio of the percentage each year
in tax revenue and non-tax revenue, the amount of tax revenue is higher than
non-tax revenue, as in 2008 the percentage of tax revenue was 67.2%, and
non-tax revenue was 32.7%, as well as in 2012 the percentage of tax revenue
was 78.8% and non-tax revenue was 21.1%, thus it can be said that tax
revenue as a main source of income for the State.
In an attempt to optimize tax revenue, the government as policy makers
make an improvement in tax reform program through intensification that
seeks to increase tax revenues through increased taxpayer compliance,
taxation apparatus quality capability, excellent service to the taxpayer, and
guidance to taxpayers, administrative oversight , inspection, investigation and
passive and active collection, also law enforcement.
Taxpayers consciousness in paying their taxes correctly is in the spotlight
that not spared from the author's view, given the importance of public
taxpayer consciousness to increase the tax ratio where the Indonesia’s tax ratio
is still relatively low and has a tendency to fluctuate from year to year based
on calculations conducted by the International Monetary Fund (IMF) and
World Bank, and the Asian Development Bank (ADP) (bappenas.go.id).
Taxpayers consciousness formed by taxpayers perception dimensions, the
taxpayer's knowledge, the characteristics of the taxpayer and the tax
counseling. Taxpayers consciousness will increase if in the community when
positive perceptions of tax appear (Suryadi, 2006). With increasing taxation
knowledge of society through tax education both formal and non-formal
3
education will have a positive impact on taxpayers consciousness to pay
taxes.Characteristics of taxpayers that represented by the condition of cultural,
social and economic will dominant forming taxpayers behavior which is
reflected in their consciousness in paying taxes. With taxation counseling
conducted intensively and continuously will be able to increase understanding
of the taxpayer's obligation to pay taxes as a form of national mutual
cooperation in raising funds for the benefit of government funding and
national development. With the increasing of revenue that government
obtained from tax revenue, will also raise development that will be
implemented by the government. Means that the increase in construction as a
proof that tax revenue performance is increased. Research about taxpayers
perception to tax revenue performance has been done by Maria Karanta in
swedia (Suryadi, 2006). The result of the research conclude that positive
society’s perspective influence taxpayers behave in paying their tax. So it will
influence tax revenue performance.
Then after knowing and understanding the importance of taxation for
sustainable development and the wheels of government, citizens
consciousness to pay taxes is expected will be increased so the country’s tax
ratio is increase. A low tax ratio indicating of tax collection is not optimal. Not
optimal tax collection could be causes by several things such as low taxpayer
compliance and corruption. Therefore it is natural if some parties want DJP to
increase the tax ratio.
4
Tax services formed by the Human Resources (HR) dimensions, tax
regulations and Tax Information System (Suryadi,2006). Excellent service
quality standard to the community will be met if the human resources perform
their duties professionally, disciplined and transparent. In this condition the
taxpayer satisfied with the service provided to him, then they will tend to
perform the obligation to pay tax in accordance with applicable regulations.
Thus the tax information system and excellent human resources quality will
generate better service tax. This condition will be very influential in
improving tax revenue performance.Suryadi (2006), in his research shows that
the service tax formed by the dimensions of the quality of human resources
(HR), the provisions taxation, and taxation information system did not show
any influence on tax revenue performance.
Taxpayers compliance is formed by the dimensions of the tax audit, law
enforcement and tax compensation. The purpose of inspection is to test
taxpayers compliance in implementing tax obligations. If law enforcement can
provide justice and legal certainty so taxpayers will obey, obedient and
disciplined in paying taxes. If taxpayers feel that tax compensation already
fulfill as expectations then they will pay the tax in accordance with applicable
regulations. With contionus socialization to all society level, they will
understand the impact that will happen if they don’t pay tax. This is what
should be instilled by tax officers in order to create society that has complied
with the obligation to pay tax. With the compliance of the society as the
taxpayers, it will automatically increase the tax revenue performance. Suryadi
5
(2006) in his research shows that the taxpayers compliance formed by the
dimension of tax inspection, law enforcement, and compensation taxes show
the influence on tax revenue performance.
According to Finance Minister Agus Martowardojo (vivanews.com), the
compliance level of all elements in Indonesia toward tax still low. Such as
individual taxpayer is still about 8.5 million of the 110 million who are
actively working with SPT ratio only 7.7 percent. Meanwhile, the business
entities that pay taxes, he added, only 446 thousand compared with a business
that fixed domiciled and active as much as 12 million. "Only 3.6 percent the
compliance.Lower tax payments caused GDP (Gross Domestic Product) is
also low".
Several phenomena of cases occurring in the world of taxation Indonesia
recently made public andtaxpayers concern to paytaxes. One of the cases was
phenomenal from the Gayus Tambunan case. Former tax official IIIA group
was suspected of accepting bribes and gratuities, and stored in a safe deposit
box owned by him Rp74 billion. Gayus assets totaled reached 659.8 thousand
U.S. dollars and 9.68 Singapore dollars. Gayus was also involved incases of
alleged bribery prison chief Mako Brimob (Vivanews, Juny 2010). The
condition can affect tax compliance and reduced public trust of taxation,
because the taxpayers do not want any tax already paid by the tax authorities
abused themselves.
6
Based on the description above, the author would like to further
investigate the problem and compile them in thesis entitled: "THE
INFLUENCE OF TAXPAYERS CONSCIOUSNESS, TAX SERVICES
AND TAXPAYERS COMPLIANCE ON TAX REVENUE
PERFORMANCE (Survey on The Individual Taxpayer in South
Tangerang)"
B. Problem Formulation
In this research the problem that will discussed can be formulated as
follows:
1. Is taxpayer consciousness significantly influence tax revenue
performance?
2. Is tax service significantly influences tax revenue performance?
3. Is taxpayer compliance significantly influences tax revenue performance?
C. Research Objectives and Benefits
1. This research was conducted with the aim of:
a. To analyze the taxpayer consciousness in influencing tax revenue
performance.
b. To analyze the tax services in influencing tax revenue performance.
c. To analyze taxpayer compliance in influencing tax revenue
performance.
2. Benefits of Research:
a. As an opinion for government in determining the policies to improve
the tax revenue performance.
7
b. As a source of information for other researchers who are interested in
the same issues and analysis that can be obtained for those who need
the information.
c. For a comparison of the existing research, also as an opinion and
reference for researchers who will conduct similar research.
d. As an opinion for DJP to know how importance taxpayers
consciousness, tax services, and taxpayers compliance in increasing
tax revenue performance.
e. As an opinion for tax authority to give better services regarding about
taxpayers consciousness, and taxpayers compliance in order to increase
tax revenue performance.
f. To contribute a knowledge for the university in order to improve
quality of the university.
g. To finish the final assignment and finish the bachelor degree.
h. As an opinion for ministry of finance to know how much the taxpayers
consciousness, tax services, and taxpayers compliance in influencing
tax revenue performance.
8
CHAPTER II
LITERATURE REVIEW
A. Basic Concepts of Taxation
1. Definition of Tax
According to Adam Smith tax isa contribution from citizen to support
of the state.According to Feldmann (Suandy, 2008:9) taxes are
achievement that unilaterally forced, and payable to the businessman, , no
reciprocity, and its solely used to cover general expenses.
According to RochmatSoemitro(Resmi, 2009:1) tax is contribution
from the people to the state treasury under the law (which can be enforced)
by not getting reciprocal services directly addressed and used to pay for
public expenditure.
From the various definitions of the tax, it can be drawn a conclusion
that tax possess some basic aspects (Setiyaji and Amir, 2005):
1. Tax payment should be based on laws;
2. It can be enforced;
3. No direct reciprocity perceived by taxpayers;
4. Polling conducted by the state, and
5. Taxes are used to finance government expenditure (routine and
development) for the public society.
From the various definitions of taxes, there are a few responses from
experts and practitioners taxation. RochmatSoemitro stated that tax is debt,
is society members debt to society. This debt is legally engagement.
Although the tax was located in the area of political law, but closely
9
related to civil law and customary law. On the other hand, the fulfillment
of tax obligations will have an impact on the economy, from
microeconomics to macroeconomics. If members of the society fulfill their
tax obligations properly, the economic mechanisms in the community will
go well.
2. Type of Tax
Taxes are divided into three types based on the warrant parties (direct
and indirect taxes), collector (state taxes and local taxes), and nature (taxes
subjective and objective).
a. Type of taxes based on warrant parties:
1. Direct tax, is a tax payment that should be bourne by the taxpayer
and is not transferable to another party.
Example: Income Tax
2. Indirect tax, is a tax payment that can be transferred to other
parties.
Example: Sales tax, VAT, VAT-duty, stamp duty and excise.
b. Types of taxes based on collect parties:
1. State tax or central tax, is a tax levied by the central government.
Central tax is one of the state revenue sources.
Example: income tax, VAT and stamp duty
10
2. Local taxes, are taxes collected by local governments. Local tax is
one of local government revenue sources.
Example: Tax spectacle, advertisement tax, PKB (Motor Vehicle
Tax), UN dues cleanliness, parking levies.
c. Types of taxes by their nature:
1. Subjective tax, is a tax that pay attention to the condition of the
taxpayer. In this case there must be a objective reasons in
determining the amount of tax that directly related to the ability of
taxpayers to pay.
Example: Income Tax.
2. Objective tax, is a tax based upon the object itself regardless of the
taxpayer.
Example: VAT, Land and Building tax, VAT-duty.
11
Figure 2.1
Type of Tax
Source: Data are processed
3. Tax Function
Tax has two functions as follows:
a. Revenue function (Budgetary)
Tax have budgeter function means taxes is one of revenue to
finance both routine and development expenditures, as a source of
state finance, the government attempted to put as much money for
the state treasury (Resmi, 2009:3).
b. Set function (Regulator)
Tax has a regulatory function, meaning that taxes as a gauge set or
fulfilling government's policies in social and economic sector, as
well as achieving certain objectives outside of the financial sector
(Resmi, 2009:3). For example: the imposition of higher taxes on
Type of Tax
Based on warrant
parties
Based on collect
parties
Based on characteristic
Direct
Tax
Indirect
tax
State
tax
Local
tax
Subjective
tax
Objective
tax
12
liquor, so that sales can be controlled. Similarly the excise duty on
cigarettes.
4. Tax Rates
Tax rate is a measure or standard tax collection. There are four types of
tax rates, the proportional rate, fixed rate, progressive rates, and digressive
rates (Waluyo, 2006:56).
a. Proportional rate
The form of a fixed percentage rate to any amount that is taxable, so
the amount of tax payable proportional to the amount of value that is
taxable.
b. Fixed rates
Rates form of a fixed amount against any amount that is taxable, so the
amount of tax payable is fixed.
c. Progressive rates
Percentage rates used increase substantially if the amount taxed
increases.
d. Digressive rates
The percentage rate used smaller when the greater amount taxed.
5. Taxpayers
Understanding of Taxpayer under Law 16 of 2000 on General
Provisions and Tax Procedures Article 1 paragraph (1), namely: Taxpayer
is an individual or entity under the provisions of the tax legislation is
13
determined to make a tax obligation, including collectors certain taxes or
cutting taxes.
Entities is a group of people or capital either as a union to do business
or not do business that includes a limited liability company, limited
partnership, the other company, State Owned Enterprises or Region
Owned Enterprises by name and in any form, firm, partnership,
cooperative, pension funds, partnerships, associations, foundations,
organizations, political social organization, or similar organization,
agency, permanent establishment and other types of entities.
Enterprise taxpayers tax obligations and individual agencies in
accordance with the Act KUP include:
a. Must register to nearby KPP to get a NPWP.
b. Must fill out and submit SPT correctly, complete and clear.
c. Must pay or deposit the tax due through the post office or a bank
designated perception.
6. Theory Witholding Tax
According Suandy (2005:28), about tax collection:
a. Theory of Insurance
State in carrying out their duties, also includes the duty to protect the
lives and property of the individual wealth. Therefore, the state is
equated with the insurance company, to gain the protection of citizens
14
to pay taxes as a premium. However, these theories have long been
abandoned and are now practically no defenders anymore.
b. Theory of Interest
According to this theory of tax payments have a relationship with the
individual interests that derived from state job. The more an individual
received or enjoying the services of a government job, the greater the
tax.
c. Theory of bear power
This theory says that tax collection should be paid according to the
strength of the taxpayer (individuals). Thus, the pressure of all taxes
shall be in accordance with the Taxpayers carry power with respect to
the amount of income and wealth, as well as the taxpayer expenditure.
d. Theory of Purchasing Power
According to this theory the tax collection function when viewed as a
symptom of society, can be equated with a pump that is taking the
purchasing power of the society household for the state household and
then maintain life and to bring in a certain direction. This theory
teaches that organizes public interest is what canbe considered as the
basis of justice tax collectors, not individual interests, nor the interests
of the state, but rather the interests of the society include both.
15
e. Absolute Liability Theory
This theory is based on understanding of state organization
(OrganischeStaatsleer) which teaches that the state as an organization
has a duty to hold the public interest. States shall take the necessary
actions or decisions, including the decision in the field of taxation.
With such properties, the state has an absolute right to collect taxes and
people have to pay taxes as a sign of devotion. According to this
theory the basic tax law lies in the relationship between the people and
the state, which the state shall be entitled to tax and duty people pay
taxes.
7. Tax Payable
According to the law No. 28 year 2007 of tax payable is the tax that
should be paid someday, in a tax period, the tax year or in part in
accordance with the provisions of tax laws.
8. Emergence of Tax Payable
There are two teachings that regulate the emergence of tax debt (as the
recognition of the tax debt), material teaching and formal teaching (Resmi,
2009:13).
a. Material Doctrine (Self Assessment System)
Tax debts emerge from applying of tax legislation as well as fulfill
subject terms and object terms. "Naturally" means that the emergence
of the tax debt intervention of tax officials is not necessary, as long as
the conditions prescribed by law have been met. Someone is taxed
16
because of some condition and action. This doctrine is applied to the
self-assessment system.
b. Formal Doctrine (Official Assessment System)
Tax debt emerge because the law at the time of tax assessment issued
by the Director General of Tax. So, as long there is no tax assessment
then no tax debt and there will be no billing although subject terms and
object terms conditions have been met. The doctrine is applied to the
official assessment system,
9. Withholding Tax Principle
To achieve collecting purposes, tax need to uphold collecting
principles in choosing alternative levied. So there is harmony in tax
collection with the purposes and principles required. In the book An
Inquiri into the nature and cause of the wealth of nations (Mansyuri,
2002:70), Adam Smith states that tax collection should be based on the
following principle:
a. Equality
Withholding tax must be fair and equitable, means that the taxes
imposed on an individual who should be proportional with the ability
to pay and according to the benefit received.
b. Certainty
Tax assessment was not determined arbitrarily. Therefore, the taxpayer
must have a clear and definite amount of tax payable, when it must be
paid, and payment deadlines.
17
c. Convenience
When the taxpayer must pay, is accordance with the best moments that
do not complicate the taxpayer, for example, when taxpayers earn fee.
This collection system is called pay as you earn.
d. Economy
Economically, the cost of collection and fulfillment of tax obligation
costs for taxpayers is expected to a minimum, as well as the burden
borne by taxpayers.
10. Witholding Tax System
Basically there are 3 applicable tax collection system, the official
assessment system, self-assessment system, and withholding system
(Suandy, 2008:17). Official assessment system is a tax collection system
where the amount of tax to be paid or payable by the taxpayer calculated
and set by fiskus/tax authorities. Next, self assessment system, in this
system Taxpayers calculate, pay and report taxes payable by himself
where the tax officials in charge of conducting counseling and supervision.
And last witholding system where in this collection system amount of tax
payable is calculated and deducted by a third party.
Initially the tax collection system in Indonesia using the official
assessment system, but after the introduction of the first tax reformation,
the system was changed to self assessment. The changes are aimed to
prevent fraud that would arise if a tax official in direct contact with the
taxpayer. Although these restriction contacts to break collusion, but the
18
impact on state revenues is meaningful. Taxpayers report their business so
they pleased. The trend, reporting taxpayer is far below its actual
This system is actually only be executed well in an economic system
that has been established. In these countries, the accounting system has
been developed making it easier for tax officers to conduct surveillance
and the existence of a complete transaction evidence. Our society is not yet
mature enough to be asked to fill in the amount to be payment of properly.
This is because we are still in the transition phase is often characterized by
low consciousness of the law.
Lack of consciousness of the law is shown by the many cases of
taxation that occurs. If the government wants to use this system, the
government should increase public consciousness of the importance of
taxes for the taxpayer so that the taxpayers with his own consciousness
pay taxes in accordance with the actual conditions.
B. Taxpayers Consciousness
Consciousness is the behavior or attitude of an object which involve
assumptions and feelings as well as the tendency to act in accordance the
object. Thus it can be said that the Taxpayer Consciousness in paying taxes is
a form of taxpayer behavior or outlook feelings involving knowledge, belief
and reasoning with tendency to act on the stimulus provided by the system and
The tax provisions. Of literature and the results, several internal factors that
dominant forming the taxpayers consciousness behavior to comply are:
19
1. Taxpayers Perception
Taxpayer consciousness to fulfill their tax obligations increased if the
public perception appears positive against taxes. Torgler in Ritonga
(2011) states that the payer consciousness taxes to dutifully pay taxes
associated with the perception that include paradigm will be the tax
function for financing development, usability taxes in the provision of
public goods, as well as justice (fairness) and legal certainty in the
fulfillment of tax obligations. Availability public goods is a matter of
confidence in the use of taxpayer taxes paid. If taxpayers feel that the
taxes paid can not be properly managed by the government, so that
taxpayersfeel the real benefit of tax paid, University of North Sumatra
Taxpayers would then tend not to obey.
2. The level of knowledge of the provisions of the applicable tax.
The level of knowledge and understanding of the provisions of the
taxpayers existing taxpayers effect on behavior of consciousness to
pay taxes. Taxpayers who do not understand the tax laws are clearly
taxpayers tend to be disobedient, and vice versa taxpayers increasingly
aware of the tax laws, the more taxpayers also aware of the sanctions
that will be accepted if the neglect tax obligation. Research conducted
by Prasetyo (Ritonga, 2011) provide results that taxpayers
understanding of regulatory taxation significant effect on the
consciousness of the taxpayertax reporting.
20
3. The financial condition of the taxpayers
Financial conditions are factors that affect the economy tax
compliance. Financial condition is the ability of financial companies
are reflected in the level of profitability and cash flow. Corporate
profitability is onethe factors that influence the consciousness to
comply with regulationstaxation. Companies that have high
profitability tend tax reporting honestly from the companies that have
low profitability. Companies with low profitability inUniversity of
North Sumatra generally experiencing financial difficulties and tend to
tax non-compliance. Similarly, the cash flow condition and the
liquidity.
C. Tax Services
Service is a way to serve (or preparing to help take care of all the needs
that a person needs). Meanwhile, fiskus is tax authorities. So that the tax
authorities service means as a way to help take care or prepare all someone’s
necessities needed (in this case the taxpayer).
According to the Toy Prastiantono quoted by AgusNugrohoJatmiko
(2006), the success rate of tax revenue not only influenced by tax payer but
also influenced by tax policy, tax administration, and tax law. Last three
factors inherent and controlled by the tax authorities themselves, while the tax
payer dominated factor from inside of the taxpayer itself. Tax authorities in
21
carrying out their duties to serve the public or taxpayers is highly affected by
the tax policy, tax administration and tax law.
Study Singh (Ritonga, 2011) also showed that the taxpayers were satisfied
with the services provided by the government, taxpayers will feel obliged to
comply with the law, including tax law. It is suggests that satisfaction with the
tax services can determine the levels of tax compliance. Services have certain
characteristics that distinguish the product goods. Zemke in Collins and
McLaughlinm (Ritonga, 2011) identified several characteristics of the service
as follows:
1. Consumers have the memories. Experience or memory is not can be
sold or given to anyone else.
2. Purpose the provision of services is unique. Every consumer and each
contact is special.
3. Occurs when a particular service, which can not be stored or
sent an example.
4. Consumers are partners involved in the production process.
5. Consumers do quality control by comparing hope to experience.
6. If an error occurs, the only way that can be done tofix it is apologize.
7. Employee morale plays a very decisive.
Macaulay and Cook (Ritonga, 2011) said that the ministry is the image
organization. Satisfactory service consists of three components, and all
reflects the organization's image. The three component sare: (a) the quality
22
the resulting products and services, (b) how employees provide services,
and (c) personal relationships formed through the service.
The tax authorities in charge and utilize human resources needed to
increase taxpayers compliance. Empirically it has been proved by Loekman
Sutrisno in Jatmiko (2006 )who found that there is a relationship between the
payment of taxes to the quality of public services to taxpayers in the urban
sector. The tax authorities are expected to have competence in the sense of
having the expertise (skills), knowledge, and experience in this case tax
policy, tax administration and tax laws. Besides the tax authorities should
have high motivation as a public service (Jatmiko, 2006).
Quality service is the service that can provide satisfaction to customers and
stay within standards of service that can be justified and must be done
continually. In a simple definition of quality is a dynamic state associated with
products, human service, process and environment that fit or exceed the
expectations of those who want it. If the services of an agency does not meet
customer expectations, the services are not qualified (Supadmi, 2006).
D. Taxpayers Compliance
According to Milgram (Ritonga, 2011) compliance associated with
compliance on the authority of the rules. In a more detailed sense, Hasseldine
(Ritonga, 2011) suggests that compliance is to report all property wealth
taxpayer of record at the specified time and returns report accurate tax
liability, according to the input code regulatory and court decisions at the time
23
the application is recording. According Safri Nurmantu (Ritonga, 2011), tax
compliance is defined as a state where the taxpayer meets all tax obligations
and exercising the right of taxation . There are two kinds of compliance by
Safri Nurmantu (Ritonga, 2011), namely: formal adherence and compliance
material. Formal complianceis a state where the taxpayer to meet the tax
obligations formal accordance with the provisions of the tax laws. For
example provisions deadline Income tax returns (SPT VAT) held on march
31. If the taxpayer had reported income tax returns yearly on or before march
31, then the taxpayer has to meet.
In the context of the Self Assessment System adopted by Indonesia,
complianceis expected that compliance is voluntary and not a forced
compliance. Compliance is required by the Government against the taxpayer
in the system Self Assessment , of course, not adherence without supervision ,
because veryrisky and occurs on the experience in many countries that are not
all taxpayers comply, in many ways they try to minimize evenavoid taxes,
either through tax avoidance , which exploit loopholesbecause the tax laws are
not set or have a lot of interpretationdifferent , or through tax crime is
smuggling taxes (taxevasion).In this case Brooks (Ritonga, 2011) states there
are three common approachesused to analyze tax compliance namely:
24
1. Economic Approach
According to the economic approach to tax compliance
ismanifestations of human behavior that make a rational decisionbased on
an evaluation of benefits and costs.Factorsdetermine compliance with this
approach is the tariff rate, the structure of sanctions, andchance ofdetection
by law.
2. Psychological approach
The approach recognizes the tax compliance behavior is influenced
byfactors of one's perspective on the morality of smugglingtax -related
ideasand its values , perceptionsand attitudes toward the possibility
probablitasdetected, the fineand others, changes in behavior, subjective
framework for decisionstaxes.
3. Sociologicalapproach
This approach saw the causes of deviant behavior onethrough the
framework of the social system. According to sociologists,
encouragementor social pressure will form just as effective behaviorwith a
system of reward and punishment made by the Government.Therefore
according to this approach the factors that affect the taxavoidance and tax
evasion is the attitude of the government, a viewconcerning the
enforcement by thegovernment , views onjustice and taxation systems ,
contact the tax office and demographic characteristics.
Gibson in AgusBudiatmanto (Jatmiko,2006)said that compliance is
motivated person, group or organization toact or not act in accordance
25
with established rules. Someone submissive behavior is the interaction
between the behavior of individuals, groups and organizations (Jatmiko,
2006).
In terms of taxes, the rules that apply are the rules of taxation. So in
relation to abiding taxpayers, the Taxpayer compliance is a sense of devotion
to carry out the provisions or taxation rules that are required or requested to be
implemented (Jatmiko, 2006). Since the tax reform in 1983 and the last in
2000 with the reversal Tax Act into Law no.16 of 2000, Law no. 17 of 2000
and Law no. 18 of 2000, the tax collection system in Indonesia is the Self
Assessment System. According Mardiasmo (2009), Self Assessment System is
tax collection system that authorizes taxpayers to determine for themselves the
amount of tax payable. In this system implies that taxpayers have an
obligation to count, calculate, pay and report income (SPT) right, complete
and timely.
Eliyani in AgusNugrohoJatmiko(2006) stated that the Taxpayer
compliance is defined as the time to enter and report the required information,
fill out the correct amount of tax payable, and pay taxes ontime without
coercive action. Noncompliance arises if one define requirements are not met.
Another opinion on compliance Taxpayers also presented by Novak as quoted
by Kiryanto (Jatmiko, 2006), which states a climate of taxpayer compliance
are:
1. Taxpayers understand and try to understand the tax law;
26
2. Filling out tax forms correctly;
3. Calculating the correct amount of tax;
4. Paying taxes on time.
So the higher the correct count and taking into account rate, accuracy of
deposit, as well as filling and fill the Notice Letter (SPT) taxpayer, it is
expected that the higher the level of compliance and taxpayer in fulfilling their
tax obligations (Jatmiko, 2006).
1. Type of Taxpayer Compliance
According Nurmantu (2009), there are 2 (two) types of compliance,
namely formal adherence and compliance material.
a. Formal Compliance
Formal compliance is a situation where the taxpayer to meet tax
obligations with a focus on the name and form of liability only,
without regard to the nature of that obligation. For example, submit
SPTPPh before 31 March to the Tax Office (KPP), regardless of
whether the content of Tax Notice Letter (SPT) PPh it is correct or not,
and the most important thing SPT PPh be submitted before March 31.
b. Material Compliance
Material compliance is a situation where the taxpayer in addition to
meeting obligations associated with the name and form of tax
obligations, as well as particularly fulfilling nature of taxation
obligations. In here, related taxpayer apart from the date submit SPT
PPh also noticed correctly inside SPT PPh.
27
According Gunadi (2005:5) Taxpayer compliance is a taxpayer has a
willingness to meet its tax obligations in accordance with applicable
regulations without the need to hold the examination, investigation,
carefully, warning, or threat, and sanctions participation in law and
administrative.
Thus, it can be concluded understanding of taxpayer compliance is a
condition in which the taxpayer has a willingness to meet tax obligations
without any examination or sanctions imposed and voluntarily willing to
pay its obligations in the form of taxes in accordance with applicable
regulations.
2. Factors Determining High Low Compliance
According Nurmantu (2009), there are several factors that determine
the level of tax compliance, including clarity laws and regulations
implementing the tax, the cost of compliance, and a role model.
a. Clarity
The more clear the laws and regulations implementing the tax, the
easier for taxpayers to meet tax obligations. The more complicated the
implementation of the tax rules, especially when there is uncertainty
and disjunctive rules, the more difficult for taxpayers to meet tax
obligations.
b. Cost of Compliance
To realize the tax revenues into the state coffers, then the required fees
that in the literature taxation called tax operating cost, consisting of
28
fees issued by the government to collect taxes called administrative
cost and expenses incurred by the taxpayer for taxation obligations is
called compliance cost. Compliance costs are all costs both physical
and psychologically to be borne by the taxpayer to meet tax
obligations. Compliance costs consist of fees for consultants /
accountants, personnel costs, transport costs to the tax office / bank /
treasury, photocopy costs as the physical cost and psychological costs
in the form of stress, curiosity, and anxiety. The lower the cost of
compliance, the easier it is for taxpayers to implement tax obligations.
Request copies more than once by section / official tax office under
one roof is an example of unnecessary compliance costs.
c. Modeling
Model system in the taxpayer’s community in Indonesia to be "the
greatest" taxpayer can be a factor that can increase the sense of tax
compliance. Being one of the 100 largest tax payers pushing
conglomerates in both central and regional levels toincrease the tax
payments which also leaned on the level of compliance. The example
given by president to fill SPT and submit to the Tax Office (KPP)
before March 31 contributed to the department heads, business leaders
to encourage members of organizations to follow the lead of the
president of the SPT before the deadline. Conversely, if the head of
even the neighbors who do not pay taxes, or not submit SPT even not
29
yet have a NPWP would be a negative role model for community
members not to implement Taxpayers tax obligations.
3. Criteria Compliant Taxpayers
According to the Decree of the Minister of Finance numbers
544/KMK.04/2000, complianttaxpayers criteria are:
1. Timely submit SPT
Timely submit of SPT include submitting SPT that are not too late in
the last year for the tax period January to November is not more than
three (3) tax period each type of tax and consecutively. Notice Letter
Period of late has been submitted no later than the deadline for
submission of next tax Notice Letter Period.
2. It has no tax arrears for all types of taxes, unless the delinquent taxes
that have been licensed in installments or defer tax payments.
3. The financial statements audited by a public accountant or Government
Oversight Financial Institutions unqualified for 3 consecutive years.
4. Never convicted of a crime in the field of taxation based on court
decisions that have been legally binding for a period of 5 (five) years.
E. Tax Revenue Performance
According Rivaland Fawzi (Ritonga, 2011) performance is a function of
motivation and ability. To complete the task or job, one must have a degree of
willingness and a certain level of ability. Willingness and skills of a person is
not effective enough to work something without a clear understanding of what
will be done and how to do it. Furtwengler (Ritonga, 2011), said that the
30
performance can be measured through the four aspects of performance,
namely: the aspect of speed, quality aspects, aspects of the service, and value
aspects. Jewell & Marc (Ritonga, 2011) says that assessment performance is
the process used by organizations to assess the extent to which
members have been doing their job satisfactorily. Performance assessment can
be conducted on the performance of individuals and groups of people who
work in organized.
Understanding of the organization's performance is the answer to success
or failure of organizational goals that have been set. The supervisor or
managers often do not notice it unless it's already very bad or anything so
completely wrong. Too often managers do not know how bad the performance
has dropped so companies / agencies face a serious crisis. Bad impressions
profound organizational consequences and ignore the warning signs of
diminished performance. Some management experts formulate the definition
of performance as follows:
a. Stoner in his book Management suggests that performance is a function of
motivation, skills and role perception.
b. Bernardin and Ruseil (Bandarsyah, 2009) as presented in the book
Achmad S. Ruby defines performance as the recording of the results
obtained from the job functions and specific activities for a certain period.
c. Handoko in his Personnel and Resource Management defines performance
as a process in which organizations evaluate or assess employee
performance.
31
d. Prawiro Suntoro (Bandarsyah, 2009) in book Dandian Flag Merry suggests
that the performance is the result of work that can be accomplished person
or group of people within an organization in order to achieve
organizational goals within a certain time period.
e. According to John Whitmore in Coaching for Performance (Bandarsyah,
2009) performance is the implementation of the functions required of
someone . So, the performance is an act, a performance, a public
exhibition ability. Furthermore, John Whitmore argues that performance is
a condition that must be known and confirmed to certain parties to
determine the level of achievement of an agency linked to embrace the
vision of an organization or company and find out the positive and
negative impacts of an operational policy. Performance is an overview of
the implementation of an activity level of achievement in realizing the
goals , objectives , mission and vision of the organization as stated in the
strategic planning of an organization.
f. As'ad (Bandarsyah, 2009) defines performance as a person's success in
carrying out a job.
g. Kurb (Bandarsyah, 2009), defines performance as a combination of work
and organizing one's personal characteristics.
h. Gilbert (Bandarsyah, 2009) suggests that the performance is what can be
done in accordance with the duties and functions.
i. Moh. Pabundu Tika (Bandarsyah, 2009) in his book Culture and
Organizational Performance Improvement Company argued that the
32
elements contained in the performance are the results of the work function,
the factors that influence employee performance such as motivation, skills,
perceptions of the role and so on , the achievement of organizational goals
as well as the period of time particular.
So it can be concluded that the definition of the performance are the results
of the work or activities of individuals or groups within an organization that is
affected by a variety of factors in order to achieve organizational goals within
a certain time period.Tax revenueisallstate revenueconsisting ofdomestic
taxesandinternationaltradetaxes(Article 1 paragraph3of LawNo.4 of 2012).
From those definitions it is the overall tax revenue performance can be defined
as motivation a person or group on order to achieve tax revenue.
33
F. Previous research
Table 2.1
Previous Research Table
Researcher
(Years)
Research
Title
Investigational
variables
Research
Methodology
Research
(Conclusion)
Suryadi
(2006)
Causal
Relationship
Model
Consciousness,
Service, Tax
Compliance and
influence to
Tax Revenue
Performance: A
Survey in East
Java
1. Taxpayers
Consciousness
2. Tax services
3. Taxpayer
Compliance
4. Tax Revenue
Performance
Methods
Analysis of
Structural
Equation
Modeling
(SEM)
1. Taxpayers
conclusions no
significant influence
on the tax revenue
performance.
2. Tax services no
significant influence
on tax revenue
performance.
3. Taxpayers
compliance
significant influence
on tax revenue
performance.
Source: Data Processed
34
Research
(Years)
Research
Title
Investigational
Variables
Research
Methodology
Research
(Conclusion)
Pandapotan
Ritongga
(2011)
Analysis of
Consciousness,
Service,
Taxpayer
Compliance to
Performance of
KPP East
Medan.
1. Taxpayers
Consciousness
2. Taxation
services
3. Taxpayer
Compliance
4. KPP
Organizational
Performance
Methods
Analysis of
Structural
Equation
Modeling
(SEM)
1. Taxpayers
Consciousness
significant
influence on
organizational
performance LTO.
2. Services
significantly
influence KPP
organizational
performance.
3. Taxpayer
Compliance
significant
influence on KPP
organizational
performance.
Source: Data Processed
35
Research
(Years)
Research
Title
Invertigational
Variables
Resarch
Methodology
Research
(Concusion)
Ni ketut
Muliari
and Putu
Ery
Setiawan
(2011)
Influence of
Perceptions
About Tax
Sanction and
Taxpayers
Consciousness
in Compliance
Reporting the
personal
taxpayer in East
Denpasar KPP
Pratama.
1. Perception of
tax penalties
2. Taxpayers
Consciousness
3. Taxpayer
Compliance
reporting the
Personal
taxpayer
Multiple Linear
Regression
Analysis
1. Taxpayer
perceptions about
the tax penalty
partially positive
and significantly for
compliance
reporting personal
taxpayers in East
Denpasar KPP
Pratama.
2. Taxpayer
consciousness
partially positive
and significant
influence on
compliance
reporting personal
taxpayers in East
Denpasar KPP
Pratama.
Source: Data Processed
36
Researcher
(Years)
Research
Title
Investigational
Variables
Research
Methodology
Research
(Conclusion)
Agus
Nugroho
Jatmiko
(2006)
Influence of
Taxpayer
Attitude toward
Penalties
Execution,
Service of tax
authorities and
Consciousness
Against
Taxation
Taxpayer
Compliance.
1. Taxpayer
Attitudes
toward
penalties
execution.
2. Taxpayer
attitudes
towards service
of tax
authorities.
3. Taxpayer
attitudes
toward tax
consciousness
4. Taxpayer
Compliance.
Multiple
Regression
Analysis
1. Taxpayers attitudes
toward the
implementation of a
partial penalty has a
significant positive
influence on
taxpayers compliance.
2. Taxpayers attitude
towards service of tax
authorities partially
have a significant
positive influence on
taxpayers compliance.
3. Taxpayers attitudes
towards taxation
consciousness partial
has a significant
positive influence on
taxpayers compliance.
Source: Data Processed
37
Reasercher
(Years)
Research
Title
Investigational
Variables
Research
Methodology
Research
(Conclusion)
Sartika and
Rini
(2009)
Influence of
Spiritual
Intelligence, Tax
Service
Performance and
Tax Sanctions
Assertiveness
Against taxpayer
Motivation in
fulfilling the Tax
Obligation.
1. Spiritual
intelligence
2. Performance of
tax service
3. Tax sanctions
assertiveness
4. Taxpayers
motivation in
fulfilling tax
obligations
Multiple
Regression
Analysis
1. Spiritual intelligence has a
significant influence on
the taxpayers motivation
variable
2. Performance of tax service
has no significant
influence on the taxpayers
motivation variable
3. Tax sanctions
assertiveness has
significant influence on
the taxpayers motivation
variable
4. Spiritual intelligence,
performance of tax service
and tax sanctions
assertiveness jointly has a
significant influence on
taxpayers motivation.
Source: Data Processed
38
G. Logical Framework
State revenue in the tax sector is the largest contributor to the state budget.
Since the revenues from oil and gas cannot fulfill most of the national budget,
the government is focusing tax sector as a state revenue sector. So, the
taxpayer consciousness and compliance needs to be improved in order to
increase tax revenues. As well as the service of the tax authorities (fiskus)
should also be addressed so that the revenue that obtained can be optimal.
Hopefully with improved consciousness, tax compliance and services of tax
authorities will have a positive impact on tax revenue performance. Logical
framework of this research are presented in Figure 2.2 on the next page.
39
Research Logical Framework
Figure 2.2
Source: Data Processed
Taxasa significant source ofstate revenue, so thattaxrevenue performanceis essentialfornational development, and there are some factors which can
influence tax revenue performance
Theory Basis :The theoryof taxpayers consciousness, theory of tax services,
and theory oftaxpayers compliance
Independence Variable Dependence Variable
Taxpayers Consciousness (X1)
Tax Services (X2)
Taxpayers Compliance (X3)
Tax Revenue
Performance (Y)
Analysis Method
Quality Data Test (Validity Test, Reliability Test)
Classical Assumption Test
Multiple Regression Test (R2 Test, F Test, t Test)
Result and Analysis
Conclusion and Implication
40
H. Hypothesis
According Indriantoro and Supomo (2002) hypothesis in quantitative
research is the answer to a problem or a question based on research developed
theories need to be tested through the process of selecting, collecting, and
analyzing data. The hypothesis states that supposedly logical relationship
between two or more variables in the formulation of propositions that can be
tested empirically. This hypothesis has multiple functions in the study are as
follows:
1. Hypothesis explaining and solving research problems rationally.
2. Hypothesis states that the research variables need to be tested empirically.
3. Hypothesis are used as guidelines for selecting test data methods.
4. Hypothesis became the basis for making conclusions.
1. Taxpayers Consciousness to Tax revenue performance
Taxpayers consciousness formed by taxpayers perception dimensions,
the taxpayer's knowledge, the characteristics of the taxpayer and the tax
counseling. Taxpayers consciousness will increase if in the community
when positive perceptions of tax appear (Suryadi, 2006). With increasing
taxation knowledge of society through tax education both formal and non-
formal education will have a positive impact on taxpayers consciousness
to pay taxes. Characteristics of taxpayers that represented by the condition
of cultural, social and economic will dominant forming taxpayers behavior
which is reflected in their consciousness in paying taxes. With taxation
41
counseling conducted intensively and continuously will be able to increase
understanding of the taxpayer's obligation to pay taxes as a form of
national mutual cooperation in raising funds for the benefit of government
funding and national development.. Research on taxpayer perceptions of
the tax revenue performance is doing by Maria karanta, et. al (2000) in
Sweden, concluded thatthe positive public perception can affect the
behavior of the taxpayer to pay taxes that would significantly affect the
performance of the Swedish National Tax Board.
H1: Taxpayer consciousness has significant influence ontax revenue
performance.
2. Tax Service on Tax revenue performance
Tax services formed by the Human Resources (HR) dimensions, tax
regulations and Tax Information System (Suryadi,2006). Excellent service
quality standard to the community will be met if the human resources
perform their duties professionally, disciplined and transparent. In this
condition the taxpayer satisfied with the service provided to him, then they
will tend to perform the obligation to pay tax in accordance with
applicable regulations. Thus the tax information system and excellent
human resources quality will generate better tax service.
Quality services should be pursued to provide safety, comfort,
smoothness and legal certainty can be counted for (Supadmi, 2006). Nerre
(Suryadi, 2006), found that in terms of civilizing then there should be
cooperation (interaction) both formaland non-formal between tax agencies
42
to taxpayers by making the tax system and tax policy and good practice
which historically have to consider the culture of a country. Karanta, et. al
(Suryadi, 2006), emphasizes the importance of the quality of personnel
(HR) taxation in providing services to the taxpayer. All in all a good job
means that the tax authorities should be completely capable and expert on
all the expertise in their respective fields.
H2: Tax Service has significant influenceon tax revenue performance.
3. Taxpayer Compliance to Tax revenue performance
Taxpayers compliance is formed by the dimensions of the tax audit,
law enforcement and tax compensation. The purpose of inspection is to
test taxpayers compliance in implementing tax obligations. If law
enforcement can provide justice and legal certainty so taxpayers will obey,
obedient and disciplined in paying taxes. If taxpayers feel that tax
compensation already fulfill as expectations then they will pay the tax in
accordance with applicable regulations. Taxpayers compliance that
measured from tax audit, law enforcement and tax compensation
significantly influence the tax revenue performances. Nominal tax
assessment has increased tax revenue, but the increase in nominal
acceptance is not followed by a significant increase in the average ratio of
profit before tax on sales and the average tax revenue based on the ratio of
income tax to sales (Suryadi, 2006).
H3: There is a significant influence between Taxpayer Compliance to
Tax Revenue Performance.
43
CHAPTER III
RESEARCH METHODOLOGY
A. Scope of Research
The study takes the research object inSouth Tangerang. Which is this
research is a causality that is research that aims to determine the relationship
and influence between two or more variables. Variables to be analyzed in this
study were independent variables taxpayer consciousness, taxservice, and the
taxpayer compliance against the dependent variable istax revenue
performance.
B. Sampling Methods
The sampling techniqueis done byconvenience samplingmethod, which is
ageneral termthat includesvariations in thelevel ofrespondent
selectionproceduresthememberpopulationsampling techniqueis based
onconveniencealone. Someonesampledby chancepeoplehadbeen
thereorinvestigatorsknow the person. This type of samplingis very
goodifusedfor researchassessment, which is thenfollowed byadvanced
researchsampletakenat random(Sugiyono, 2007:56).
Sampling method used in this study is convenience sampling is a general
term that includes a wide variety of respondent selection procedures.
Convenience sampling means that the sample units drawn easily reachable, no
trouble, easy to measure, and are cooperative (Hamid, 2010:18).
44
C. Data Collection Methods
In this study, data collection is done by the following techniques:
1. This study used a questionnaire instrument that will be distributed to the
respondents made reference to the Likert scale models. Each of the five
alternative answers available answers given weight value as follows:
Table 3.1
Respondents Answer Score
No Respondents answer Score
1 Strongly Agree / Always 5
2 Agree / Often 4
3 Less Agree / Sometimes 3
4 Disagree / Never 2
5 Strongly Disagree / Not Ever 1
Source: Data are processed
2. Literature (Library Research), which is getting the data and information
needed during the writing of this paper were derived from literature /
relatedresource and can be thought of which are related to thesis writing
further.
45
D. Method of Data Analysis
The method of data analysis is a method used to process the research data
by using the simplification of data in a form thatis easy to read and interpreted
(Ghozali, 2011:5). The method used in this study is a quantitative method.To
find out how much the level of consciousness of the taxpayer, the tax service
quality, and taxpayer compliance, variablesmeasurement tools required that is
using scale model or called Likert type format. Likert method designed to
measure the level of consciousness, service, and compliance by answering
various questions about the variables that will be tested.
Development usage of procedures which represent a bipolar continuum. At
the end of the left (a small number) represents a negative answer, while the
right end (with a large number) describing the positive.
1. QualityTest Data
In a study to obtain valid and reliable data should be tested against the
data. Instrument used for testing data are:
a. ValidityTest
The validity means that how far the precision and accuracy of a
measuring instrument in doing the measuring function. A test or
measuring instrument can be said to have a high validity when
measuring instrument doing their functions properly. Validity indicates
how farthe measuring device is able to measure what you want to
measure.
46
Testing the validity of the thesis is done by comparing the value of
r count and r table for the degree of freedom (df) = n-2, in this case n is
the number of samples.
b. Reliability Test
If a measurement tools has been declared valid the next step is to
measure the reliability of the tools. As a measure that shows the
consistency of the measuring instrument to measure the same
phenomenon in other occasions. Reliability tests aim to see the
consistency of a measuring instrument will be used whether the gauge
is accurate, stable, and consistent.
2. Classical Assumptions Test
In this classical assumption test that used is the normality test data,
multicollinearity, autocorrelation and heteroscedasticity.
a. MulticollinearityTest
Multicollinearity test aims to test whether the regression model found a
correlation between the independent variables (independent). A good
regression model,corelation should not happen between independent
variables (Ghozali, 2011:91). To detect the presence or absence
multicollinearity in the regression model can be seen from the amount
of the value of the Tolerance and VIF (Variance Inflation Factor). Free
regression from multicollinearity trouble if the Tolerance value> 0.10
or equal to the value of VIF <10 (Ghozali, 2011:92).
47
b. HeteroscedasticityTest
Heteroscedasticity test aims to test whether in the regression model
there is unequality variance from one residual observation to other
observation. If the variance from one residual observation to another
observation is fixed, then it is called homokedastitas and if it is
different called heteroscedasticity. A good regression model is a
regression model that is homokedastitas. Detection the presence
ofheteroscedasticitycan be do by looking at whether there are a
particular pattern in scatterplot graph between the predictive value of
the dependent variable (ZPRED) with the residual (SRESID) where
the Y axis is the predicted while X is residual. If there are certain
patterns so that will indicate there has been heterokedestitas, but if
there is no clear pattern and the points spread above and below zero on
the Y axis, so it heteroscedasticity does not happen (Ghozali,
2011:105).
c. Normality test
Normality test data aims to test whether the regression model, both
independent and dependent variables, have been distributed normally.
Good regression models is regression model with normal distribution
data or near normal. To determinewhether or not the normal
distribution of the data can be detected by looking Normality
Probability Plot (P-Plot). If the data (dots) spread around the diagonal
line and follow the direction of the diagonal line or line histogram,
48
then showed a normal distribution pattern and regression models have
met the assumptions of normality (Ghozali, 2011:149).
3. Hypothesis Testing
Hypothesis testing is done through coefficient determinant testing
Adjusted R Square (Adj R ²), F test and t test.
a. Test Adj R ²
The coefficient of determination (Adj R ²) was essentially to measure
of how far the ability of the model in explaining the variation in the
dependent variable. Adj R ² value is between zero and one. If the value
of Adj R ² ranges from almost one, then the stronger the ability of the
independent variables in explaining the dependent variable, and vice
versa if Adj R ² values closer to zero, meaning the weaker the ability of
the independent variables in explaining the dependent variable
(Ghozali, 2011:98).
a. F Test
F statistical test basically shows whether all the independent variables
included in the model have an influence together on the dependent
variable. To accept or reject a decision by comparing the error rate
0.05 (Ghozali, 2011:88). Basis for decisionmaking are as follows:
1. If the probability> 0.05 and then Ha rejected.
2. If the probability of <0.05 and then Ha accepted
49
a. TTest
T test was conducted to examine the partial regression coefficients of
the independent variable and shows how far the influence of the
explanatory or independent variable in explaining individual variation
in the dependent variable and used to determine the presence or
absence of influence of each independent variable individually against
the dependent variable is tested at significance level of 0.05 (Ghozali,
2011: 164). Significance level used is 5%, with degrees of freedom
DF = (nk-1), where (n) is the number of observations and (k) is the
number of variables. This test is done by comparing the calculated t
with t table with the following conditions:
H0 is accepted if t count <t table for α = 5%
H1 accepted if the t count> t table for α = 5%
E. Variable Operational Research
Variable is anything that can be given a wide range of values (Indriantoro
and Supomo, 2002). There are two kinds of variables namely:
1. Independent variables
Independent variable is a type of variable to explain or affect other
variables. Independent variables used in this study include taxpayer
consciousness, taxservice quality and Taxpayer Compliance.
50
2. Dependent variable
Dependent variable is a type variable described or influenced by
independent variables. The dependent variable is the variable that is
affected or is the result due to the independent variable. Dependent
variable of the study was the tax revenue performances.
Operational definition is discribedvariable operationalicaly based on
characteristics thatobservable that allow researchers to conduct a observation
or measurement of an object or phenomenon. Operational research variables
are determined based on the parameters used in the study size. As for how the
measurement of the variables that will be tested is to use a Likert scale.
51
Here are the variables that will be studied:
Table 3.2
Variable Operational Research
Variable Indicator No of
question
Scale
Taxpayer
Consciousness
1. Necessary of paying tax 1
Interval
2. Risk if not paying tax 2
3. Count, pay, and reporting tax
voluntary
3
4. Necessary of attend tax
seminar
4
5. Knowing the existence of tax
law
5
6. Understand about your tax
obligation
6
7. Understand about tax function 7
8. Count, pay, and reporting tax
properly
8
9. Doing your tax obligation
without any force
9
Tax Services
1. Good service from tax officers 1
Interval
2. Friendly in serving 2
3. Good tax officers quality 3
4. The existance of tax officers is
needed
4
5. Good service to every
customer
5
6. Tax officers give solusion 6
7. Tax officers polite in serving 7
8. Tax officers keeping customers
privacy data
8
9. Tax officers able to answer any
question
9
10. Tax officers able to solf any
problem
10
11. Tax officers able to
communicate with all costumer
properly
11
52
Variable Indicator No of
question
Scale
Tax Services
12. Tax officers ready to answer
any question
12
Interval 13. Tax officers honest and
professional
13
14. Taxofficers easy to contact 14
15. Tax officers ready to help in
filling the sheet
15
Taxpayers
Compliance
1. Not incumbent in reporting all
the income
1
Interval
2. Following your society in
reporting tax not properly
2
3. Not comply because didn’t
know the procedure
3
4. Tax already balance between
right and obligation
4
5. Tax rate already fit society
ability to pay tax
5
6. Tax collection already fit with
economy condition
6
7. Ontime in tax payment 7
8. Ontime in reporting SPT 8
9. Counting your tax properly 9
10. Don’t have tax arrears 10
11. Understand about tax certainty 11
12. Never get punishment 12
Tax Revenue
Performance
1. Proper APBN allocation 1
Interval
2. Proper APBD allocation 2
3. Common property maaged
well
3
4. Region tax revenue
administrated well
4
5. State tax revenue administrated
well
5
6. Tax already used based on the
function
6
7. Your compliance affect tax
revenue performance
7
8. Tax investigation minimalize
late tax payment
8
Source: Data are processed
53
Variable Indicator No of
question
Scale
Tax Revenue
Performace
9. Information about tax increase
tax consciousness
9
Interval
10. Tax allocation have fulfill
society need
10
11. Tax budget allocated well 11
12. Tax revenue already used
based on the function
12
13. Tax revenue already fit with
estimated
13
14. Subsidy helping the society 14
Source: Data are processed
54
CHAPTER IV
RESULT AND ANALYSIS
A. ResearchObjects
1. Place and Time of Research
In the Dutch colonial period, Tangerang is a region that goes into
Batavia (now Jakarta). Regional ethnic maintain three etnics, ie,
Sundanese, Betawi, and Tionghoa. Beginning of Tangerang name is
Tangeran derived from the Sundanese language means "sign". Because
first established a memorial western Cisadane. Monument was established
to defend the eastern region Cisadane and keep the soil Parahyang. The
monument was established by Prince Soegri, one of the sons of Sultan
Ageng Tirtayasa, from Banten sultanate.
As time went on, Tangerang also stand independently and become a
modern industrial area. In addition, the growth of the economy as the
Tangerang district and regional track adjacent to the capital city Jakarta
sped rapidly. Especially after the issuance of Presidential Decree 1976 on
the development Nomor.13 Jabodetabek (Jakarta, Bogor, Tangerang,
Bekasi), which became Tangerang regency buffer area of Jakarta Capital
Special Region.
In 1993, issue of Law Number.2 on the establishment of the city of
Tangerang. Under this law established the city of Tangerang Tangerang
55
became autonomous region, which isseparated from Tangerang Regency.
Relating it by Government Regulation Number.14 Year 1995 on the
transfer of the Capital District of Tangerang Municipality of Region II
Regional Level toTigaraksaTangerang District.
In 2000 some community leaders from Chester district, Serpong,
Pamulang, Pondok Aren and assembled to forma newtown, called
Cisapera (Chester, Cisauk, Pamulang, Serpong and Pondok Aren). This is
done to separate from Tangerang regency. The plan comes as residents in
the southern district of Tangerang feel less attention, both from the central
government so far, and many facilities are neglected. Hence, people
wishes to set up autonomous regions, the central government is not so
much and cared for by the government.
South Tangerang is a city in Provins Banten, Indonesia. The city was
inaugurated by the Minister of Home Affairs of Indonesia, Merdiyanto, on
29 October 2008. The city is adivision of Kabipaten Tangerang. On
December 27, 2006, the House of Representatives approved the formation
of Tangerang Regency South Tangerang City.
Tangerang Regency boundary with South Tangerang City, which is
bounded by the river Cisadane. Similarly, the center of the new
government is formed. Takinga decision on any districts that are also set in
South Tangerang. House of Representatives of South Tangerang Regency
too close to call each faction held before the plenary meeting called. There
56
are two options that is produced in the meeting, the first alternative as
candidates indistricts-districts of South Tangerang City into five districts,
namely Ciputat, Cisauk, Pondok Aren, Serpong, and Pamulang, who
accepted such a large fraction of the Indonesian Democratic Party of
Struggle and Golkar Party. National Awakening Party faction choose the
second alternative, namely six districts namely Ciputat, Cisauk, Pondok
Aren, Pamulang, Serpong, and PAGEDANGAN. Based on the voting
results, 21 Representatives District Banten Province and Minister of Home
Affairs before the debate in the House of Representatives of Indonesia
Representative and set in law.
In addition, the Legislative Council set Tangerang District of Chester
as the administrative center of the South Tangerang. Acting Chairman of
the Special Committee on Redistricting Plan Study Areas, R Dahyat
Tunggara ciputat explained that the area has strategic value and is eligible
to bethe capital. Formation Presidium South Tangerang and Tangerang
regency government is the parent agreed with this decision. This is the
exac tlocation of the capital of a former village office Maruga Kawedaan
Chester and is currently used as an office district Chester.
At the plenary meeting anyway, the entire House of Representatives
District frictions also agree widing three new districts in the province of
South Tangerang. The new District Subdistrict East Ciputat (widing from
Ciputat District), District Setu (widing from District Cisauk), and District
57
of North Serpong (widing from Serpong Subdistrict). While the Pondok
Aren district and provincial Pamulang no reginal expansion.
Thus, the number of districtsin South Tangerang City increased from
five to seven districts. Government Regulation No.129 of 2000 which
discussed the regional expansion plans said the final decision was in the
House of Representatives of the Republic of Indonesia. Proposed
establishment of SouthTangerang citywas delivered through the Governor
to the Ministerof the Interior, then, presented in the form of a billin to the
House of Representativ esappears logical to be decided.
Total population in this region is more than one million inhabitants.
Pamulang inhabited by 236,000 people, while Chester 260 187 inhabitants.
Of these two districts, the population of 500.000 inhabitants. If coupled
with the Serpong, Pondok Aren, and Cisauk will amount to more than one
million inhabitants. Thus, qualify for an autonomous region. Commission I
of the House of Representatives Banter began discussing proposals to form
a beam of South Tangerang City started March 23, 2007. Discussion
conducted after the file creation proposals and requirements of the city
handed Banten Governor Ratu Atut Chosiyah to the Board on March 22,
2007.
In 2007, Tangerang regency governmental located Rp. 20 billion for
the initial establishment of South Tangerang city. The funds budgeted for
the new city operating costs during the first year and an initial capital Daei
58
holding area to the areaof the division. Furthermore, Tangerang regency
government will provide a revolving fund to the city of the division in
dependently. South Tangerang City was formed after the House of
Representatives and the government agreed in a plenary session of the
Parliament. South Tangerang agreed with the approval ofthe establishment
of 11 new autonomous regions other. The formation of the new kora
welcomed residents who live in the southern part of Tangerang. South
Tangerang residents fight for the establishment of a new city since 2000.
Various ways they run their government to grant the wishes of separating
themselves from Tangerang Regency. Based on Law Number 51 Year
2008, South Tangerang City consists of 7(seven) districts:
Table 4.1
DistrictintheprovinceofSouthTangerang
No District Wide Area
1 Ciputat 1.838 Ha
2 CiputatTimur 1.543 Ha
3 Pamulang 2.682 Ha
4 PondokAren 2.988 Ha
5 Serpong 2.404 Ha
6 Serpong Utara 1.784 Ha
7 Setu 1.480 Ha
Source: Data are processed
59
B. Characteristics of Respondents
1. Return Questionnaire
Number of questionnaires distributed to tax payers in South Tangerang
50 (fifty) questionnaire. Here is a sample and return the questionnaire are
presented in the following table:
Table4.2
Samples and Return’s Rate
Information Total Percentase
Questionnaire Distributed
Questionaire are not Returned
Questionaire cannot be Processed
Questionaire can be Processed
50
0
0
50
100%
0%
0%
100%
Source: Data are processed
Total of 50 questionnaires were responded toquestionnaires that100%
of the total questionnaires distributed.
2. Description Statistics Demographics of Respondents
Here are Descriptive Statistics that describe the data in this research
are presented in the table on the next page:
60
Table 4.3
Descriptive Statistics
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
KWP 50 27 43 35.42 4.131
PP 50 33 73 50.68 8.287
KP 50 32 56 46.28 6.302
KPP 50 21 56 42.32 8.608
Valid N (listwise) 50
Source: Data are processed
Based on the data described above table that the number of
respondents (N) is 50, out of the 50 respondents had a minimum value of
variable taxpayers consciousness of 27 and a maximum of 43and an
average value of 35.42 with a standard deviation of 4.131. Service variable
has a minimum value of 33 and a maximum of 73 and an average value of
50.68 with a standard deviation of 8.287. Variable adherence possess
minimum value of 30 and a maximum of 51 and an average value of 42.34
with a standard deviation of 5.699. While the tax revenue performance
variable has a minimum value of 21 and a maximum of 56 and an average
value of 42.32 with a standard deviation of 8.608.
Next is the characteristics of respondents by education and gender are
presented in the table on the next page:
61
Table 4.4
Description of Respondents Demographic Statistics
By Education and Sex
From the results of statistical test son the 4.4 table provides
information regarding the demographics of the respondents based on
statistical descriptions education and gender, which also described the
frequency of the number and percentage of respondents. From the table, it
can be seen that the respondentis male dominated with 27 people (54%)
than female respondents with 24 people (46%). Latest education of the
majority of the respondentsare numbered S1 that 19 people (38%). While
recent education minority of the respondents were first responders S2 male
sex.
Information Male Female Total
Education Total % Total % Total %
SMU (equal) 2 4% 3 6% 5 10%
D3 7 14% 6 12% 13 26%
S1 10 20% 9 18% 19 38%
S2 7 14& 5 10% 12 24%
S3 1 2% 0 0% 1 2%
Total 27 54% 23 46% 50 100%
62
C. Discovery and Discussion
1. Data Quality Test
a. Validity test
Validity test is a test used to measure valid or not valid statements
in the questionnaires. A statement is considered valid if the statement
is able to demonstrate the extent to which the gauges can be measured.
Testing the validity used the Pearson Correlation by calculating
the correlation between the score of each question and a total score.
Criteria used to see data is valid or invalid as follows:
1. The item stated to be valid, if the probability value of (Sig) < 0.05.
2. The item stated to be invalid, if the probability value of (Sig) >
0.05.
The following table shows the results of testing the validity of the
four variables used in this research, taxpayers consciousness, tax
services, taxpayers compliance and tax revenue performance.
From the testing that has been done, the results will be presented in
detail in the table below for each of the variables in this study.
63
Table 4.5
Taxpayers Consciousness
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0.556** 0.000 Valid
2(X1.2) 0.371** 0.008 Valid
3(X1.3) 0.478** 0.000 Valid
4(X1.4) 0.738** 0.000 Valid
5(X1.5) 0.650* 0.000 Valid
6(X1.6) 0.873** 0.001 Valid
7(X1.7) 0.622** 0.000 Valid
8(X1.8) 0.809** 0.000 Valid
9(X1.9) 0.774** 0.000 Valid
Source: Data are processed
Table 4.5 shows the variable taxpayers consciousness have valid
criteria for all items of question with a significance value less than
0.05.
Tabel 4.6
Tax Services
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0.476** 0.000 Valid
2(X1.2) 0.713** 0.000 Valid
3(X1.3) 0.578** 0.000 Valid
4(X1.4) 0.739** 0.000 Valid
5(X1.5) 0.783** 0.000 Valid
6(X1.6) 0.661** 0.000 Valid
7(X1.7) 0.770* 0.000 Valid
8(X1.8) 0.694* 0.000 Valid
64
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
9(X1.9) 0.736** 0.000 Valid
10(X1.10) 0.674** 0.000 Valid
11(X1.11) 0.671** 0.000 Valid
12(X1.12) 0.648** 0.000 Valid
13(X1.13) 0.670** 0.000 Valid
14(X1.14) 0.745** 0.000 Valid
15(X1.15) 0.775** 0.000 Valid
Source: Data are processed
Table 4.6 shows the variable tax services have valid criteria for all
items of question with a significance value less than 0.05.
Tabel 4.7
Taxpayers Compliance
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0.297* 0.036 Valid
2(X1.2) 0.453** 0.001 Valid
3(X1.3) 0.619** 0.000 Valid
4(X1.4) 0.748** 0.000 Valid
5(X1.5) 0.740** 0.000 Valid
6(X1.6) 0.742** 0.000 Valid
7(X1.7) 0.727** 0.000 Valid
8(X1.8) 0.756** 0.000 Valid
9(X1.9) 0.659** 0.000 Valid
10(X1.10) 0.805** 0.000 Valid
11(X1.11) 0.712** 0.000 Valid
12(X1.12) 0.718** 0.000 Valid
Source: Data are processed
65
Table 4.7 shows the variable taxpayers compliace have valid
criteria for all items of question with a significance value less than
0.05.
Tabel 4.8
Tax Revenue Performance
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0.727** 0.000 Valid
2(X1.2) 0.631** 0.000 Valid
3(X1.3) 0.662** 0.000 Valid
4(X1.4) 0.715** 0.000 Valid
5(X1.5) 0.699** 0.000 Valid
6(X1.6) 0.794** 0.000 Valid
7(X1.7) 0.582** 0.000 Valid
8(X1.8) 0.622** 0.000 Valid
9(X1.9) 0.607** 0.000 Valid
10(X1.10) 0.821** 0.000 Valid
11(X1.11) 0.757** 0.000 Valid
12(X1.12) 0.667** 0.000 Valid
13(X1.13) 0.791** 0.000 Valid
14(X1.14) 0.786** 0.000 Valid
Source: Data are processed
Table 4.8 shows the variable tax revenue performance have valid
criteria for all items of question with a significance value less than
0.05.
b. Reliability Test
Reliability test was conducted to assess the consistency of the
research instrument. A research instrument can be stated to be reliable
66
if the Cronbach Alpha value > 0.60. Table 4.14 shows the reliability
test results for the four research variables used in this research.
Tabel 4.9
Reliability Test
Variable Cronbach’s Alpha Remark
Taxpayers Consciousness (X1) 0.808 Reliabel
Tax Service (X2) 0.921 Reliabel
Taxpayers Compliance (X3) 0.890 Reliabel
Tax Revenue Performance (Y) 0.921 Reliabel
Source: Data are processed
Table 4.9 shows the value of Cronbach's alpha on the variable
taxpayers consciousness 0.808, variable tax service 0.921, variable tax
compliance 0.890, and variable tax compliance 0.921. Thus, we can
conclude that the statement in the questionnaire is reliable because it
has a Cronbach alpha values greater than 0.6. This indicates that each
item statement will be able to obtain consistent data, which means
when the statement is return; it will get the same answer relative to the
previous answer.
2. Result of Classical Assumptions Test
Testingthe assumptions of classicalregression modelis neededin
orderto beamorerepresentativemodel. Classicalassumption testdata
analysisin this study, among others, throughmultikolonieritastest,
normalityandheterokedastitas.
67
a. Result of Multicollinearity Test
Multikollinierity test aims to determine whether the regression
model found a correlation between the independent variables and the
regression model is a good regression model that is free from such
problems. Learn more about multikollinierity test results can be seen in
Table 4.10 below.
Table 4.10
Multikollinierity Test
Source: Data are processed
Based on the table 4.10 above shows that the tolerance value >
0.10 and the value of the variance inflation factor (VIF) < 10 for each
variable, as indicated by the value of tolerance taxpayers
consciousness 0.814, tax services 0.826, and taxpayers compliance
0.918, and VIF for taxpayers consciousness 1.229, tax services 1.210,
and taxpayers compliace 1.090. Thus, it can be concluded that the
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) -10.572 10.459 -1.011 .317
KWP .603 .270 .290 2.234 .030 .814 1.229
PP .299 .134 .288 2.241 .030 .826 1.210
KP .353 .167 .259 2.120 .039 .918 1.090
a. Dependent Variable: KPP
68
regression equation model there is no multicollinearity problem and
can be used in this research.
b. Result of Heteroscedasticity Test
Heterokedastitas test aims to determine whether the regression
model of the residual variance inequality occurs or observation to other
observations. Good regression models are regression models
heterokedastitas trouble-free. More about the results of this test can be
seen from the following figure 4.1.
Figure 4.1
Scatterplot Graph
Source: Data are Processed
Based on Graph 4.11, scatterplot graph indicates that the data are
spread top and bottom the number 0 (zero) on the Y axis and there is a
regular pattern to the spread of the data. This means that not occur
69
heteroscedasticity in the regression equation model, so that the
regression model can be used to predict tax compliance based on
variables that influence it, namely taxpayers consciousness, tax service
and taxpayers consciousness.
b. Results of Normality Test
Normality test is done by using Probability Plot (P-Plot). This test
aims to determine whether in a regression model, or residual
confounding variable has a normal distribution. Good regression
models are regression models with normal data distribution or close to
normal. Learn more about the normality test results of research can be
seen in figure 4.2 below.
Figure 4.2
Normality Test with P-Plot Graph
Source: Data are processed
70
Graph 4.2 show that the spread of data which is around the
diagonal line and follow the direction of the diagonal line indicates that
the regression model meets the assumption of normality.
3. Hypothesis Testing
a. Multiple Regression Testing
Regression analysis is theanalys is used to measure the influence of
the independent variable (X) on the dependent variable (Y). This
method can also beused as an estimate, so it can be expected between
good or bad of a variable (X) to reduce the level of variable (Y), and
vice versa. Below is a table 4.11 of the results of multiple regression
test :
Table 4.11
Multiple Regression Test
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) -10.572 10.459 -1.011 .317
KWP .603 .270 .290 2.234 .030 .814 1.229
PP .299 .134 .288 2.241 .030 .826 1.210
KP .353 .167 .259 2.120 .039 .918 1.090
a. Dependent Variable: KPP
Source: Data are processed
71
Based on the results obtained from Table 4.11 above, it can be made a
regression equationas follows:
From regression equation and table 4.12 shows a constant value -
10.572, t-count is -1.011 and significance value of 0.317 It states that if
the application of taxpayers consciousness, tax service and taxpayers
compliance are considered constant, then the tax revenue performance
will be constant at -1.563.
Regression coefficient in taxpayers consciousness is 0.603 with
significance level of 0.030, which means that ifthe variable raise the
value-added, it will increase the application of taxpayers
consciousness to 0.603.
Regression coefficient in tax service is 0.299 with significance
level of 0.030, which means that if the variable raise the value-added,
it will increase the application of service tax authorities to 0.299.
Regression coefficient in taxpayers compliance is 0.353 with
significance level of 0.039, which means that if the variable raise the
value added, it will increase the application of tax sanction to 0.353.
From the three independent variables included in the regression, H1
accepted, H2 accepted, H3 accepted, then the three variables had a
significant influenceon the variable tax revenue performance.
Y= -10.572 + 0.603 X1 + 0.299 X2 + 0.353 X3 + e
72
b. The Result of Coefficient Determination (R²)
Table 4.12
Determination Coefficient Test (R²)
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
1 .609a .371 .330 7.044
a. Predictors: (Constant), KP, PP, KWP
b. Dependent Variable: KPP
Source: Data are processed
The data table above shows that the 4.12 Adj R² value of 0.371
which means that only 37.1% of the dependent variable (Tax Revenue
Performance) which may be explained by variations in the independent
variable (Taxpayers consciousness, Tax Services, Taxapayers
Compliance) in this study. This indicates is low or weak capacity of
independent variables in explaining the dependent variable, whereas
the remaining 62.9% was explained by other variables not included in
the study. The rate coefficient (R) indicates a value of 0.609 which
indicates that the relationship between the dependent and independent
variables is quite strong because it has avalue of R > 0.5.
c. The Result of Statistic Fisher Test (Simultaneous Test)
F test aims to determine whether all the independent variables
together (simultaneously) have a significant influenceon the dependent
variable. Significance of ther egression model tested in this study by
73
looking at the value of significance (sig.) in Table 4:13. Learn more
about the F-test results of research can be seen below.
Table 4.13
Statistic F Test
ANOVAa
Model Sum of
Squares
df Mean
Square
F Sig.
1
Regression 1348.537 3 449.512 9.060 .000b
Residual 2282.343 46 49.616
Total 3630.880 49
a. Dependent Variable: KPP
b. Predictors: (Constant), KP, PP, KWP
Source: Data are processed
From Table 4.13 shows that the calculated F value of 9.060 with
sig. is 0.000. This indicates that the regression model can be used to
predict the performance values for the sig. < 0.05. It can be concluded
Ha4 received indicating that a significant difference between taxpayers
consciousness, tax services, taxpayers compliance and simultaneously
to the tax revenue performance.
d. The Result of Statistic t Test (Partial Test)
T test aims to determine how far the influence of the independent
variables individually (partial), the taxpayers consciousness, tax
services and taxpayers compliance in explaining the dependent
variable, namely the tax revenue performance. Significance of the
74
regression model tested in this study by looking at sig. in the table
4:14. Learn more about the t-test results of research can be seen in the
following table.
Table 4.14
Statistic T Test
D
a
r
i
Source: Data are processed
Decision making to accept or reject the hypothesis of each
independent variable as follows:
1. Ho accpected if –t count < - t table or t count > t table
2. Ho rejected if –t table < t count < t table
With the results (df) n-k-1, the t table is 2.0129(= tinv (0.05, 46))
From table 4.14 above shows that the regression coefficient has a
constant value of -10.572 with t value of -1.011 and sig. of 0.317.
Constant of -10.571 indicates that if the independent variables
constant, the average tax revenue performance amounted to-10.571.
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -10.572 10.459 -1.011 .317
KWP .603 .270 .290 2.234 .030
PP .299 .134 .288 2.241 .030
KP .353 .167 .259 2.120 .039
a. Dependent Variable: KPP
75
Regression coefficient of the taxpayers consciousness is equal to
0.603 with at value of 2.234 and sig. amounted to 0.030. The results
showed that the level of significance < 0.05, which means that the
taxpayers consciousness significantly affects the tax revenue
performance. It can be concluded that Ha1 accepted thetaxpayer
consciousness significantly influence tax revenue performace
performance. Taxpayers consciousness can be describe as taxpayers
behavior in a form of perspective that involve knowledge, faith, and
understanding about tax (Pandapotan, 2011). In other research have
been proved by ArdianiIka (2007) that has similar results with a
significant level of variables, namely taxpayers consciousness 0.00 <
0.05, soit can be concluded that the taxpayers consciousness
significantly influenced tax revenue performance. Taxpayers
consciousness can influenced tax revenue performance because
consciousness means that a behavior in the form of knowledge and
faith. So, when the taxpayers know where the tax they paid go and
have faith that what they paid used for, it will increase tax revenue
performance.
Regression coefficient ofthe tax services is 0.299 with t value of
2.241 and sig. amounted to 0,030. The results showed that the level of
significance < 0.05, which means that the tax services significantly
influence tax revenue performance. So we can conclude that Ha2
accepted taxpayer consciousness influence tax revenue performance.
76
Tax Services is a way to serve all customer needs about tax.In other
research have been proved by ArdianiIka (2007) that has similar
results with a significant level of variables, namely tax services 0.00 <
0.05, so it can be concluded that the tax services significantly
influenced tax revenue performance. Tax services can influence tax
revenue performance, because tax services that measured by
professional human resource services quality can influenced taxpayer
behave in paying their tax. This condition happen if taxpayers feel
satisfied with the services that they get, so they tend to do their tax
obligation properly, so it will influence tax revenue performance.
Regression coefficient of taxpayer compliance is 0.353 with t value
2.120 and sig. amounted to 0,039. The results showed that the level of
significance < 0.05, which means that tax compliance significantly
affect the tax revenue performance. So we can conclude that Ha3
accepted taxpayer compliance influence tax revenue performance. In
other research have been proved by ArdianiIka (2007) that has similar
results with a significant level of variables, namely taxpayers
compliance 0.00 < 0.05, so it can be concluded that the taxpayers
compliance significantly influenced tax revenue performance.
Taxpayers compliance is a condition when taxpayers do their tax
obliagation and tax right properly. So, when the taxpayers comply to
report their real income, it will influence tax revenue performance.
77
CHAPTER V
CONCLUSION AND IMPLICATION
A. Conclusion
Based on the data collected and the results of testing that has been done on
the problem by using multiple regression test, it can be concluded as follows:
1. Taxpayers consciousness have significant influence on tax revenue
performance.
2. Tax services have significant influence on the tax revenue performance.
3. Taxpayers compliance have significant influence on the tax revenue
performance.
B. Implication
The implication in this research from conclusion above is the taxpayers
consciousness, tax services, and taxpayers compliance simultaneously
influence on tax revenue performance. The implication is:
1. Tax revenue performance can be optimal if accompanied withtaxpayers
consciousness. Taxpayers consciousness can influenced tax revenue
performance because consciousness means that a behavior in the form of
knowledge and faith. So, when the taxpayers know where the tax they paid
go and have faith that what they paid used for, it will increase tax revenue
performance.
78
2. Tax revenue performance can be optimal if accompanied with tax services.
Tax services can influence tax revenue performance, because tax services
that measured by professional human resource services quality can
influenced taxpayer behave in paying their tax. This condition happen if
taxpayers feel satisfied with the services that they get, so they tend to do
their tax obligation properly, so it will influence tax revenue performance.
3. Tax revenue performance can be optimal if accompanied with taxpayers
consciousness.
4. Tax revenue performance can be optimal with increasing taxpayers
consciousness, tax services, and taxpayers compliancesimultaniously.
Taxpayers compliance is a condition when taxpayers do their tax
obliagation and tax right properly. So, when the taxpayers comply to
report their real income, it will influence tax revenue performance.
79
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Penerbit Universitas Diponegoro, Semarang, 2011.
Gunadi. “Fungsi Pemeriksaan terhadap Peningkatan Kepatuhan Pajak (Tax
Compliance)”, Jurnal Perpajakan Indonesia Vol4 : 4-9, 2005.
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Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak
Orang Pribadi di KPP Pratama Denpasar Timur”. Jurnal Ilmiah Akuntansi dan
Bisnis Vol. 6, No. 1, 2011.
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terhadap Kinerja Kantor PelayananPajak (KPP) dengan Pelayanan Wajib Pajak
sebagai Variabel Intervening di KPP Medan Timur”, Tesis Universitas Sumatra
Utara, Medan, 2011.
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82
Appendix 1: Questionaire Permission
83
Appendix 2: Research’s Questionnaire
Research Questionnaire
Filling Instruction
1. Read carefully each question with an answer that has been provided by the way you think.
2. You simply giving a cross (X) on the answer you think is most suitable.
3. If you have the wrong answer, please circle (O) crosses are one of the.
4. Please check all of your answers and make sure that no question will be missed
Description:
Point 1 = Strongly Disagree (SD)
Point 2 = Disagree (D)
Point 3 = Less Agree (LA)
Point 4 = Agree (A)
Figures 5 = Strongly Agree (SA)
Research Data
Variable X1 : Taxpayers Consciousness
No Statement Option
SD
1
D
2
LA
3
A
4
SA
5
1 You are aware that it is necessary to pay the tax
2 You feel at risk by not paying tax
3 You calculate, pay, tax reporting, voluntarily
4 Following the seminar taxation is important
5 You know the laws and tax provisions
6 You understand that the tax liability must be conducted
in accordance with the applicable provisions
7 You understand the function of taxes to finance state
8 You calculate, pay, tax reporting, properly
9 Your obligations as a taxpayer without any coercion on
the part of tax authorities
84
Variable X2 : Tax Services
No Statement Option
SD
1
D
2
LA
3
A
4
SA
5
1 Services provided by the officers appropriate
2 The officers in each service is always friendly taxation
3 Quality of service of the officers in the manufacture of
receipt adequate
4 The existence of tax officials to assist you in fulfilling
the rights and obligations
5 Officers provide good service to every taxpayers
6 Officers provide appropriate solutions to the problems
taxpayers
7 Officers are courteous in serving taxpayers
8 Officers maintain data security taxes are submitted
each taxpayers
9 Officers were able to answer any questions from
taxpayers
10 Officers understanding with the taxpayers issue nicely
11 Officers can communicate well to taxpayers who are
responsible
12 Officers are always ready to answer any questions
raised by the taxpayers
13 Officers are honest and professional in serving
taxpayers
14 Officers can easily be reached if taxpayers have
difficulties
15 Officers willing to help with form filling good
Variable X3 : Taxpayers Compliance
No Statement Option
SD
1
D
2
LA
3
A
4
SA
5
1
You do not feel obliged to report all your income
2 You follow people around you who incorrectly
reported tax
85
Variable Y: Tax Revenue Performance
No Statement Option
SD
1
D
2
LA
3
A
4
SA
5
1 State budget has been allocated properly
2 District budgets are allocated properly
3 Public infrastructure is well managed by the
government
4 Local tax revenues are administered on a regular basis
5 State tax revenue has been administered on a regular
basis
6 Taxes have been executed in accordance with its
function as a tool to organize or carry out government
policy in terms of social and economic
7 Your compliance in fulfilling your tax obligation
influence tax revenue performance
8 Supervision and inspection reporting of tax payable by
the tax officer taxpayers can minimize delays in paying
taxes
9 Infrastructure facilities through information about the
tax will raise awareness of the taxpayer's rights and
obligations
3 You do not obey the tax report for not knowing the
procedures for reporting
4 Lease is balanced between the rights and obligations of
taxpayers
5 The tax rate is in accordance with the community's
ability
6 Tax collection is in accordance with your economic
situation
7 You on time in tax payment
8 You on time in reporting SPT
9 You calculate the amount of tax payable correctly
10 You do not have tax arrears on all types of tax imposed
on
11 You understand all the provisions of applicable taxes
12 You have never been convicted of a crime in the field
of taxation
SD
1
D
2
LA
3
A
4
SA
5
86
THANK YOU FOR PARTICIPATION
10 Budget allocation of tax revenues have met the needs
of the community
11 Budget allocation of tax revenue are correct
12 Tax revenues are used in accordance with its function
13 Tax revenue estimates are in accordance with
prescribed tax calculation
14 Relieve the government subsidies given society
SD
1
D
2
LA
3
A
4
SA
5
87
Appendix 3: Questionnaire Results
Taxpayers Consciouosness (KWP)
NO KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 KWP7 KWP8 KWP9 TOTAL
1 4 5 4 4 5 4 4 3 4 37
2 5 4 5 4 4 4 4 4 4 38
3 4 4 4 3 2 3 3 3 3 29
4 3 4 4 2 2 4 2 2 4 27
5 3 4 4 2 2 4 2 2 4 27
6 4 4 4 4 4 5 4 4 4 37
7 4 4 4 5 4 4 4 5 4 38
8 5 4 5 4 5 4 4 5 4 40
9 4 5 5 3 4 4 3 4 3 35
10 5 5 5 4 3 5 5 5 4 41
11 4 4 4 4 4 4 4 4 4 36
12 4 4 4 3 4 4 4 4 3 34
13 5 5 5 4 3 4 4 5 4 39
14 5 4 5 2 5 5 2 2 4 34
15 4 4 4 4 4 4 4 4 4 36
16 4 4 4 4 4 4 4 3 3 34
17 4 4 4 3 4 3 3 3 3 31
18 4 4 4 3 4 3 3 3 3 31
88
NO KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 KWP7 KWP8 KWP9 TOTAL
19 5 4 3 3 4 4 4 4 4 35
20 3 4 3 3 5 4 5 4 4 35
21 3 4 4 4 4 4 4 4 3 34
22 4 3 3 3 3 3 3 3 4 29
23 4 4 4 4 4 4 4 4 4 36
24 4 4 4 2 4 4 4 4 4 34
25 4 4 4 5 5 5 5 5 5 42
26 3 4 4 5 5 3 4 4 5 37
27 5 4 4 4 5 5 4 5 5 41
28 4 4 4 3 4 5 4 4 4 36
29 4 5 4 4 4 4 4 3 4 36
30 5 5 5 5 4 4 5 4 4 41
31 5 5 4 4 4 4 4 4 4 38
32 4 4 4 4 4 4 4 4 4 36
33 4 4 5 5 5 5 5 5 5 43
34 5 4 4 3 3 3 3 3 3 31
35 5 4 4 4 4 4 4 4 4 37
36 4 4 4 4 4 4 4 4 4 36
37 4 4 4 3 4 3 4 4 4 34
38 5 5 5 3 4 3 3 3 4 35
39 4 4 5 3 4 4 3 3 4 34
40 2 4 4 3 4 3 3 4 4 31
41 2 4 3 3 3 3 3 3 3 27
42 4 4 4 4 4 4 4 4 4 36
89
NO KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 KWP7 KWP8 KWP9 TOTAL
43 4 5 5 4 4 4 4 4 4 38
44 4 4 4 4 4 4 4 4 4 36
45 5 5 5 4 4 4 4 3 4 38
46 5 5 5 4 4 4 4 4 4 39
47 4 4 3 4 3 2 3 3 4 30
48 4 4 4 4 4 4 3 3 4 34
49 4 4 4 3 4 3 3 3 4 32
50 2 5 5 3 3 4 3 3 3 31
90
Tax Services (PP)
NO PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 TOTAL
1 4 3 2 3 2 3 3 4 3 2 2 3 3 2 1 40
2 3 2 2 3 2 2 2 2 2 3 2 2 2 2 2 33
3 3 3 3 2 3 3 3 3 3 3 3 2 3 3 3 43
4 3 3 2 2 2 2 2 3 2 2 2 3 2 2 2 34
5 4 3 3 2 3 2 2 3 2 3 3 3 2 2 2 39
6 2 3 3 3 3 3 2 3 3 2 3 2 3 2 3 40
7 4 3 3 3 3 3 3 4 3 3 3 2 3 2 3 45
8 4 3 2 3 3 4 5 3 4 5 4 5 5 4 3 57
9 2 2 2 3 2 2 3 2 2 2 2 3 3 2 1 33
10 3 3 3 2 2 4 3 2 2 2 4 4 3 2 2 41
11 4 3 3 4 4 4 4 4 4 4 4 4 4 3 4 57
12 4 3 3 3 3 3 4 4 4 4 3 4 4 3 4 53
13 4 4 2 4 4 2 4 3 4 4 4 4 4 4 4 55
14 5 5 5 5 5 2 5 5 2 2 4 4 2 4 5 60
15 4 4 4 4 4 4 4 4 4 4 4 3 3 3 4 57
16 4 4 4 4 4 4 4 4 4 3 3 3 3 4 4 56
17 3 3 4 3 3 3 4 3 3 3 3 3 3 3 4 48
18 3 3 4 3 3 3 4 3 3 3 3 3 3 3 4 48
91
NO PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 TOTAL
19 3 3 4 5 3 3 4 4 4 4 4 4 4 3 3 55
20 4 3 2 3 3 3 2 3 2 4 4 2 3 4 3 45
21 4 4 3 3 3 4 4 4 4 4 3 3 4 3 4 54
22 3 3 4 4 4 3 3 3 3 3 4 4 3 4 3 51
23 4 4 4 4 4 4 4 4 4 4 4 3 4 4 3 58
24 4 4 4 4 4 4 4 4 4 4 4 3 4 4 4 59
25 4 5 4 5 5 5 5 5 5 5 5 5 5 5 5 73
26 4 2 4 4 3 4 3 4 2 4 2 4 4 3 4 51
27 4 2 4 4 4 4 3 4 4 3 4 2 3 3 2 50
28 4 4 4 4 4 3 4 5 4 4 4 4 4 3 4 59
29 4 4 3 3 4 4 4 4 4 3 4 4 4 3 4 56
30 4 5 4 5 4 5 4 4 5 4 4 5 4 4 4 65
31 4 2 2 3 4 4 2 3 4 2 3 2 4 3 3 45
32 4 2 2 3 2 3 4 2 3 4 2 3 4 4 3 45
33 5 4 4 5 3 5 4 5 3 4 3 4 4 5 3 61
34 3 3 2 3 3 3 3 3 3 3 3 3 3 3 3 44
35 3 3 3 3 4 4 4 4 4 4 4 4 5 5 4 58
36 4 2 2 4 4 4 4 3 4 4 2 4 4 3 3 51
37 3 4 4 4 4 3 4 3 4 4 4 3 4 3 4 55
38 4 4 4 3 4 3 4 3 3 3 4 3 4 3 4 53
39 4 4 2 3 4 3 4 4 3 3 4 3 2 2 3 48
40 3 4 3 3 4 3 4 3 3 4 4 3 3 3 3 50
92
NO PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 TOTAL
41 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 45
42 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 60
43 4 3 2 4 3 4 3 2 4 3 4 2 4 3 4 49
44 2 4 3 4 4 4 4 4 4 4 4 4 4 4 4 57
45 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 59
46 4 2 4 2 3 2 4 3 3 2 3 2 3 4 3 44
47 3 3 3 4 3 4 3 2 3 3 4 4 3 3 4 49
48 4 4 3 3 4 4 4 4 3 3 4 3 4 4 4 55
49 3 3 3 2 3 3 4 3 3 3 4 3 2 3 3 45
50 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 46
93
Taxpayers Compliance (KP)
NO KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 KP11 KP12 TOTAL
1 3 3 3 4 4 4 5 5 5 5 5 5 51
2 4 4 3 4 3 4 4 4 4 4 4 4 46
3 2 3 4 5 4 4 5 5 4 5 4 4 49
4 3 3 3 3 4 3 2 3 3 2 3 3 35
5 3 3 3 3 3 2 2 3 3 2 3 4 34
6 4 4 4 4 4 4 3 4 5 5 5 4 50
7 3 4 4 4 4 4 5 5 5 5 5 4 52
8 3 3 4 5 5 5 5 5 5 5 5 5 55
9 4 3 3 4 4 3 3 4 3 4 3 3 41
10 4 4 4 4 4 4 5 3 4 5 4 4 49
11 4 4 4 4 3 4 4 4 4 4 3 4 46
12 4 3 3 4 4 3 4 3 4 4 3 4 43
13 4 4 4 4 4 4 5 4 4 4 4 4 49
14 3 4 5 5 5 4 4 5 4 5 5 5 54
15 4 4 4 4 4 5 4 4 3 3 3 4 46
16 4 4 4 4 4 4 3 3 3 3 4 4 44
17 4 4 4 4 4 4 3 5 3 5 5 4 49
18 3 3 3 4 4 4 4 4 3 3 4 4 43
94
NO KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 KP11 KP12 TOTAL
19 4 4 4 4 3 5 4 4 3 4 3 3 45
20 3 4 5 5 5 4 5 5 5 5 4 5 55
21 3 3 4 5 3 5 4 5 4 4 5 5 50
22 4 4 5 4 4 4 4 4 4 5 4 3 49
23 4 4 4 4 4 4 4 4 3 4 4 3 46
24 4 4 4 4 4 4 4 4 3 4 4 4 47
25 4 4 4 5 4 4 5 5 5 5 5 5 55
26 4 4 4 5 4 4 4 5 5 4 5 4 52
27 4 4 3 4 4 3 5 4 3 3 5 4 46
28 4 4 4 5 5 5 4 5 5 5 5 5 56
29 4 4 4 5 4 5 3 4 4 4 3 4 48
30 3 3 5 5 5 5 5 5 5 4 5 5 55
31 4 4 5 4 5 5 5 5 4 5 5 5 56
32 4 4 3 4 4 3 4 3 4 4 4 3 44
33 3 3 3 3 2 2 2 3 3 2 3 3 32
34 4 5 4 5 4 4 5 3 4 3 3 3 47
35 4 3 3 2 3 4 3 4 4 5 5 4 44
36 3 3 4 3 3 2 4 3 4 3 3 4 39
37 4 4 4 3 4 3 4 4 3 4 3 4 44
38 5 5 5 5 4 5 3 4 3 4 3 4 50
39 3 3 3 3 2 2 2 3 3 2 3 3 32
40 5 5 4 5 5 5 4 4 3 4 3 3 50
95
NO KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 KP11 KP12 TOTAL
40 5 5 4 5 5 5 4 4 3 4 3 3 50
41 3 4 4 3 4 3 3 3 4 3 3 3 40
42 3 3 4 4 4 4 4 4 4 3 4 4 45
43 3 3 4 3 3 4 4 4 3 4 3 3 41
44 4 4 4 4 3 4 4 4 4 4 4 4 47
45 3 3 4 3 3 2 3 4 3 2 3 3 36
46 3 4 3 5 3 5 4 4 4 2 4 4 45
47 4 4 3 4 3 4 3 4 4 3 3 4 43
48 3 4 5 5 5 5 3 4 3 4 4 4 49
49 3 3 3 2 2 4 3 4 3 2 3 3 35
50 5 4 4 4 4 5 5 5 5 4 5 5 55
96
Tax Revnue Performance (KPP)
NO KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 TOTAL
1 2 3 3 3 2 4 4 4 4 2 2 4 4 4 45
2 1 1 2 1 2 1 2 2 2 1 1 2 2 1 21
3 2 2 3 3 3 3 3 4 4 3 3 4 4 4 45
4 2 3 3 3 3 3 4 4 4 3 4 2 3 2 43
5 4 2 3 2 3 3 3 3 3 3 3 2 3 3 40
6 2 3 3 3 4 3 4 3 4 3 4 4 4 4 48
7 4 3 3 3 3 4 3 4 4 3 4 4 3 5 50
8 4 3 4 4 4 4 3 3 4 3 3 3 3 4 49
9 1 2 1 1 2 2 2 1 2 1 1 2 2 1 21
10 3 4 3 3 4 4 3 4 4 3 4 4 3 4 50
11 3 3 4 3 3 3 3 4 4 3 3 3 3 4 46
12 3 3 3 3 4 4 4 3 4 4 3 3 4 4 49
13 4 4 2 3 3 5 4 5 4 4 4 4 3 4 53
14 3 2 2 3 3 4 3 4 4 4 3 4 3 3 45
15 4 3 3 4 3 3 4 3 4 4 3 2 3 2 45
16 3 4 4 3 3 3 3 3 4 3 3 3 3 3 45
17 3 1 1 2 3 1 2 4 3 1 3 1 2 3 30
18 1 3 1 2 3 2 3 4 4 1 1 1 2 2 30
19 1 1 2 2 2 2 4 4 4 2 2 1 2 3 32
20 4 4 4 3 4 3 2 3 2 4 4 4 3 4 48
21 4 4 3 4 4 3 4 4 3 3 3 3 3 4 49
22 3 3 4 3 3 4 3 3 4 4 4 4 4 3 49
97
NO KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 TOTAL
23 4 4 3 4 4 3 4 4 5 3 3 3 4 4 52
24 4 4 3 4 4 3 4 4 5 3 3 3 4 4 52
25 3 3 3 4 4 4 4 4 5 4 3 4 4 4 53
26 4 2 3 4 3 4 3 4 2 4 2 4 4 3 46
27 3 2 4 3 4 4 3 4 4 4 4 3 3 4 49
28 2 2 3 2 2 3 5 4 5 3 3 3 3 5 45
29 3 3 4 3 3 4 4 4 4 3 3 3 3 3 47
30 3 3 3 3 3 4 5 4 4 4 3 4 4 5 52
31 3 2 4 3 4 3 2 3 4 4 3 3 4 3 45
32 3 2 2 3 2 3 4 3 3 3 4 3 3 4 42
33 3 4 4 3 3 3 2 3 3 2 3 3 3 3 42
34 2 2 2 1 2 1 2 3 2 2 1 1 2 1 24
35 2 2 3 3 3 3 4 4 4 3 3 3 3 3 43
36 1 2 2 1 3 3 1 3 3 1 2 4 1 3 30
37 3 3 3 3 3 3 4 4 4 3 3 3 3 3 45
38 3 3 3 3 3 3 3 3 3 3 3 3 3 3 42
39 3 1 2 4 2 2 3 3 2 2 2 4 2 3 35
40 2 3 4 2 3 2 3 3 3 3 3 3 4 3 41
41 1 2 1 3 1 2 1 1 3 1 2 1 1 2 22
42 3 3 3 3 3 3 3 3 3 3 3 3 3 3 42
43 3 3 2 3 3 3 3 4 3 3 3 2 3 3 41
44 4 4 3 3 3 3 4 4 4 3 3 3 3 4 48
45 3 3 3 3 3 3 3 3 3 3 3 3 3 3 42
46 3 2 3 2 3 4 4 3 3 4 3 2 3 4 43
98
NO KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 TOTAL
47 3 3 2 3 3 3 4 4 4 2 3 2 3 3 42
48 2 2 3 2 2 3 4 3 3 2 2 2 2 2 34
49 3 3 2 2 2 2 4 3 4 3 3 2 2 3 38
50 2 2 3 3 3 3 2 3 2 2 3 3 3 3 37
99
Appendix 4: Result Of SPSS
Validty Test
Taxpayers Consciousness (X1)
Correlations
KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 KWP7 KWP8 KWP9 Total
KWP1 Pearson Correlation
1 .240 .366** .237 .220 .248 .276 .258 .216 .556
**
Sig. (2-tailed) .093 .009 .098 .124 .082 .052 .071 .133 .000
N 50 50 50 50 50 50 50 50 50 50
KWP2 Pearson Correlation
.240 1 .591** .191 .006 .155 .197 .072 -.057 .371
**
Sig. (2-tailed) .093 .000 .184 .967 .284 .170 .617 .692 .008
N 50 50 50 50 50 50 50 50 50 50
KWP3 Pearson Correlation
.366** .591
** 1 .158 .135 .368
** .079 .161 .071 .478
**
Sig. (2-tailed) .009 .000 .274 .349 .009 .585 .265 .624 .000
N 50 50 50 50 50 50 50 50 50 50
100
KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 KWP7 KWP8 KWP9 Total
KWP4 Pearson Correlation
.237 .191 .158 1 .426** .222 .709
** .628
** .431
** .738
**
Sig. (2-tailed) .098 .184 .274 .002 .122 .000 .000 .002 .000
N 50 50 50 50 50 50 50 50 50 50
KWP5 Pearson Correlation
.220 .006 .135 .426** 1 .354
* .509
** .440
** .448
** .650
**
Sig. (2-tailed) .124 .967 .349 .002 .012 .000 .001 .001 .000
N 50 50 50 50 50 50 50 50 50 50
KWP6 Pearson Correlation
.248 .155 .368** .222 .354
* 1 .430
** .400
** .374
** .622
**
Sig. (2-tailed) .082 .284 .009 .122 .012 .002 .004 .008 .000
N 50 50 50 50 50 50 50 50 50 50
KWP7 Pearson Correlation
.276 .197 .079 .709** .509
** .430
** 1 .791
** .384
** .809
**
Sig. (2-tailed) .052 .170 .585 .000 .000 .002 .000 .006 .000
N 50 50 50 50 50 50 50 50 50 50
KWP8 Pearson Correlation
.258 .072 .161 .628** .440
** .400
** .791
** 1 .407
** .774
**
Sig. (2-tailed) .071 .617 .265 .000 .001 .004 .000 .003 .000
N 50 50 50 50 50 50 50 50 50 50
101
KWP1 KWP2 KWP3 KWP4 KWP5 KWP6 KWP7 KWP8 KWP9 Total
KWP9 Pearson Correlation
.216 -.057 .071 .431** .448
** .374
** .384
** .407
** 1 .575
**
Sig. (2-tailed) .133 .692 .624 .002 .001 .008 .006 .003 .000
N 50 50 50 50 50 50 50 50 50 50
Total Pearson Correlation
.556** .371
** .478
** .738
** .650
** .622
** .809
** .774
** .575
** 1
Sig. (2-tailed) .000 .008 .000 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
102
Tax Services (X2)
PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 Total
PP1 Pearson Correlation
1 .299* .224 .343
* .363
** .287
* .356
* .494
** .221 .246 .152 .168 .225 .363
** .308
* .476
**
Sig. (2-tailed) .035 .117 .015 .010 .043 .011 .000 .122 .086 .291 .244 .117 .010 .030 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP2 Pearson Correlation
.299* 1 .464
** .471
** .630
** .320
* .561
** .588
** .405
** .322
* .639
** .445
** .204 .408
** .601
** .713
**
Sig. (2-tailed) .035 .001 .001 .000 .023 .000 .000 .004 .023 .000 .001 .156 .003 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP3 Pearson Correlation
.224 .464** 1 .483
** .507
** .240 .448
** .546
** .221 .136 .398
** .255 .107 .386
** .509
** .578
**
Sig. (2-tailed) .117 .001 .000 .000 .094 .001 .000 .123 .348 .004 .074 .458 .006 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP4 Pearson Correlation
.343* .471
** .483
** 1 .569
** .486
** .442
** .521
** .516
** .470
** .378
** .502
** .427
** .504
** .501
** .739
**
Sig. (2-tailed) .015 .001 .000 .000 .000 .001 .000 .000 .001 .007 .000 .002 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
103
PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 Total
PP5 Pearson Correlation
.363** .630
** .507
** .569
** 1 .382
** .542
** .591
** .582
** .360
* .682
** .337
* .350
* .532
** .688
** .783
**
Sig. (2-tailed)
.010 .000 .000 .000 .006 .000 .000 .000 .010 .000 .017 .013 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP6 Pearson Correlation
.287* .320
* .240 .486
** .382
** 1 .334
* .382
** .620
** .476
** .388
** .416
** .633
** .476
** .394
** .661
**
Sig. (2-tailed)
.043 .023 .094 .000 .006 .018 .006 .000 .000 .005 .003 .000 .000 .005 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP7 Pearson Correlation
.356* .561
** .448
** .442
** .542
** .334
* 1 .482
** .536
** .524
** .467
** .596
** .484
** .577
** .610
** .770
**
Sig. (2-tailed)
.011 .000 .001 .001 .000 .018 .000 .000 .000 .001 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP8 Pearson Correlation
.494** .588
** .546
** .521
** .591
** .382
** .482
** 1 .414
** .336
* .326
* .378
** .283
* .411
** .437
** .694
**
Sig. (2-tailed)
.000 .000 .000 .000 .000 .006 .000 .003 .017 .021 .007 .046 .003 .002 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP9 Pearson Correlation
.221 .405** .221 .516
** .582
** .620
** .536
** .414
** 1 .566
** .488
** .375
** .699
** .464
** .505
** .736
**
Sig. (2-tailed)
.122 .004 .123 .000 .000 .000 .000 .003 .000 .000 .007 .000 .001 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
104
PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 Total
PP10 Pearson Correlation
.246 .322* .136 .470
** .360
* .476
** .524
** .336
* .566
** 1 .371
** .509
** .652
** .537
** .459
** .674
**
Sig. (2-tailed) .086 .023 .348 .001 .010 .000 .000 .017 .000 .008 .000 .000 .000 .001 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP11 Pearson Correlation
.152 .639** .398
** .378
** .682
** .388
** .467
** .326
* .488
** .371
** 1 .349
* .318
* .448
** .540
** .671
**
Sig. (2-tailed) .291 .000 .004 .007 .000 .005 .001 .021 .000 .008 .013 .024 .001 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP12 Pearson Correlation
.168 .445** .255 .502
** .337
* .416
** .596
** .378
** .375
** .509
** .349
* 1 .493
** .436
** .400
** .648
**
Sig. (2-tailed) .244 .001 .074 .000 .017 .003 .000 .007 .007 .000 .013 .000 .002 .004 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP13 Pearson Correlation
.225 .204 .107 .427** .350
* .633
** .484
** .283
* .699
** .652
** .318
* .493
** 1 .591
** .462
** .670
**
Sig. (2-tailed) .117 .156 .458 .002 .013 .000 .000 .046 .000 .000 .024 .000 .000 .001 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
PP14 Pearson Correlation
.363** .408
** .386
** .504
** .532
** .476
** .577
** .411
** .464
** .537
** .448
** .436
** .591
** 1 .567
** .745
**
Sig. (2-tailed) .010 .003 .006 .000 .000 .000 .000 .003 .001 .000 .001 .002 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
105
PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9 PP10 PP11 PP12 PP13 PP14 PP15 Total
PP15 Pearson Correlation
.308* .601
** .509
** .501
** .688
** .394
** .610
** .437
** .505
** .459
** .540
** .400
** .462
** .567
** 1 .775
**
Sig. (2-tailed) .030 .000 .000 .000 .000 .005 .000 .002 .000 .001 .000 .004 .001 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
Total Pearson Correlation
.476** .713
** .578
** .739
** .783
** .661
** .770
** .694
** .736
** .674
** .671
** .648
** .670
** .745
** .775
** 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
106
Taxpayers Compliance (X3)
KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 KP11 KP12 Total
KP1 Pearson Correlation
1 .681** .097 .150 .172 .303
* .083 -.039 -.034 .243 .004 -.024 .297
*
Sig. (2-tailed) .000 .504 .300 .231 .033 .566 .789 .815 .090 .979 .868 .036
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP2 Pearson Correlation
.681** 1 .411
** .462
** .360
* .422
** .230 .044 .047 .256 .021 -.010 .453
**
Sig. (2-tailed) .000 .003 .001 .010 .002 .109 .759 .748 .073 .885 .944 .001
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP3 Pearson Correlation
.097 .411** 1 .479
** .578
** .466
** .343
* .418
** .224 .486
** .232 .332
* .619
**
Sig. (2-tailed) .504 .003 .000 .000 .001 .015 .003 .118 .000 .105 .018 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP4 Pearson Correlation
.150 .462** .479
** 1 .627
** .623
** .483
** .493
** .415
** .437
** .368
** .479
** .748
**
Sig. (2-tailed) .300 .001 .000 .000 .000 .000 .000 .003 .001 .009 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
107
KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 KP11 KP12 Total
KP5 Pearson Correlation
.172 .360* .578
** .627
** 1 .470
** .479
** .425
** .345
* .577
** .435
** .458
** .740
**
Sig. (2-tailed) .231 .010 .000 .000 .001 .000 .002 .014 .000 .002 .001 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP6 Pearson Correlation
.303* .422
** .466
** .623
** .470
** 1 .438
** .581
** .306
* .481
** .395
** .446
** .742
**
Sig. (2-tailed) .033 .002 .001 .000 .001 .001 .000 .031 .000 .005 .001 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP7 Pearson Correlation
.083 .230 .343* .483
** .479
** .438
** 1 .521
** .556
** .557
** .492
** .502
** .727
**
Sig. (2-tailed) .566 .109 .015 .000 .000 .001 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP8 Pearson Correlation
-.039 .044 .418** .493
** .425
** .581
** .521
** 1 .516
** .615
** .694
** .670
** .756
**
Sig. (2-tailed) .789 .759 .003 .000 .002 .000 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP9 Pearson Correlation
-.034 .047 .224 .415** .345
* .306
* .556
** .516
** 1 .543
** .611
** .629
** .659
**
Sig. (2-tailed) .815 .748 .118 .003 .014 .031 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
108
KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 KP11 KP12 Total
KP10 Pearson Correlation
.243 .256 .486** .437
** .577
** .481
** .557
** .615
** .543
** 1 .608
** .505
** .805
**
Sig. (2-tailed)
.090 .073 .000 .001 .000 .000 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP11 Pearson Correlation
.004 .021 .232 .368** .435
** .395
** .492
** .694
** .611
** .608
** 1 .686
** .712
**
Sig. (2-tailed)
.979 .885 .105 .009 .002 .005 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
KP12 Pearson Correlation
-.024 -.010 .332* .479
** .458
** .446
** .502
** .670
** .629
** .505
** .686
** 1 .718
**
Sig. (2-tailed)
.868 .944 .018 .000 .001 .001 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
Total Pearson Correlation
.297* .453
** .619
** .748
** .740
** .742
** .727
** .756
** .659
** .805
** .712
** .718
** 1
Sig. (2-tailed)
.036 .001 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000
N 50 50 50 50 50 50 50 50 50 50 50 50 50
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
109
KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 Total
KPP1
Pearson Correlation 1 .525
** .439
** .657
** .545
** .497
** .302
* .393
** 0.201 .662
** .567
** .365
** .478
** .505
** .727
**
Sig. (2-tailed)
0 0.001 0 0 0 0.033 0.005 0.161 0 0 0.009 0 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP2
Pearson Correlation .525
** 1 .426
** .452
** .520
** .431
** 0.274 .290
* .389
** .370
** .450
** .332
* .421
** .368
** .631
**
Sig. (2-tailed) 0
0.002 0.001 0 0.002 0.055 0.041 0.005 0.008 0.001 0.018 0.002 0.009 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP3
Pearson Correlation .439
** .426
** 1 .402
** .532
** .487
** 0.188 0.183 0.249 .606
** .509
** .484
** .619
** .414
** .662
**
Sig. (2-tailed) 0.001 0.002
0.004 0 0 0.192 0.203 0.082 0 0 0 0 0.003 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP4
Pearson Correlation .657
** .452
** .402
** 1 .494
** .517
** .339
* .363
** .355
* .534
** .476
** .459
** .558
** .466
** .715
**
Sig. (2-tailed) 0 0.001 0.004
0 0 0.016 0.01 0.011 0 0 0.001 0 0.001 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
Tax Revenue Performance (Y)
Correlations
110
KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 Total
KPP5
Pearson Correlation .545
** .520
** .532
** .494
** 1 .469
** 0.132 .393
** .358
* .546
** .532
** .422
** .594
** .464
** .699
**
Sig. (2-tailed) 0 0 0 0
0.001 0.36 0.005 0.011 0 0 0.002 0 0.001 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP6
Pearson Correlation .497
** .431
** .487
** .517
** .469
** 1 .404
** .445
** .425
** .697
** .574
** .666
** .559
** .623
** .794
**
Sig. (2-tailed) 0 0.002 0 0 0.001
0.004 0.001 0.002 0 0 0 0 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP7
Pearson Correlation .302
* 0.274 0.188 .339
* 0.132 .404
** 1 .557
** .604
** .475
** .319
* 0.153 .470
** .478
** .582
**
Sig. (2-tailed) 0.033 0.055 0.192 0.016 0.36 0.004
0 0 0 0.024 0.29 0.001 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP8
Pearson Correlation .393
** .290
* 0.183 .363
** .393
** .445
** .557
** 1 .548
** .385
** .388
** .301
* .400
** .544
** .622
**
Sig. (2-tailed) 0.005 0.041 0.203 0.01 0.005 0.001 0
0 0.006 0.005 0.034 0.004 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
111
KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 Total
KPP9
Pearson Correlation 0.201 .389
** 0.249 .355
* .358
* .425
** .604
** .548
** 1 .369
** .400
** 0.184 .428
** .512
** .607
**
Sig. (2-tailed) 0.161 0.005 0.082 0.011 0.011 0.002 0 0
0.008 0.004 0.2 0.002 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP10
Pearson Correlation .662
** .370
** .606
** .534
** .546
** .697
** .475
** .385
** .369
** 1 .658
** .513
** .706
** .534
** .821
**
Sig. (2-tailed) 0 0.008 0 0 0 0 0 0.006 0.008
0 0 0 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP11
Pearson Correlation .567
** .450
** .509
** .476
** .532
** .574
** .319
* .388
** .400
** .658
** 1 .470
** .494
** .638
** .757
**
Sig. (2-tailed) 0 0.001 0 0 0 0 0.024 0.005 0.004 0
0.001 0 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP12
Pearson Correlation .365
** .332
* .484
** .459
** .422
** .666
** 0.153 .301
* 0.184 .513
** .470
** 1 .561
** .612
** .667
**
Sig. (2-tailed) 0.009 0.018 0 0.001 0.002 0 0.29 0.034 0.2 0 0.001
0 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
112
KPP1 KPP2 KPP3 KPP4 KPP5 KPP6 KPP7 KPP8 KPP9 KPP10 KPP11 KPP12 KPP13 KPP14 Total
KPP13
Pearson Correlation .478
** .421
** .619
** .558
** .594
** .559
** .470
** .400
** .428
** .706
** .494
** .561
** 1 .544
** .791
**
Sig. (2-tailed) 0 0.002 0 0 0 0 0.001 0.004 0.002 0 0 0
0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
KPP14
Pearson Correlation .505
** .368
** .414
** .466
** .464
** .623
** .478
** .544
** .512
** .534
** .638
** .612
** .544
** 1 .786
**
Sig. (2-tailed) 0 0.009 0.003 0.001 0.001 0 0 0 0 0 0 0 0
0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
Total
Pearson Correlation .727
** .631
** .662
** .715
** .699
** .794
** .582
** .622
** .607
** .821
** .757
** .667
** .791
** .786
** 1
Sig. (2-tailed) 0 0 0 0 0 0 0 0 0 0 0 0 0 0
N 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
113
Reliability Test
Taxpayers Conscoiusness
Case Processing Summary
N %
Cases
Valid 50 100.0
Excludeda 0 .0
Total 50 100.0
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.808 9
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total
Correlation
Cronbach's
Alpha if Item
Deleted
KWP1 31.06 12.180 .389 .806
KWP2 30.90 13.847 .261 .812
KWP3 30.94 13.119 .346 .806
KWP4 31.52 11.112 .621 .772
KWP5 31.22 11.808 .518 .787
KWP6 31.24 12.227 .500 .789
KWP7 31.42 10.902 .725 .757
KWP8 31.42 10.861 .670 .764
KWP9 31.24 12.921 .474 .793
114
Tax Services
Case Processing Summary
N %
Cases
Valid 50 100.0
Excludeda 0 .0
Total 50 100.0
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.921 15
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total
Correlation
Cronbach's
Alpha if Item
Deleted
PP1 47.08 63.830 .410 .922
PP2 47.38 59.710 .659 .915
PP3 47.52 61.316 .504 .921
PP4 47.26 59.135 .688 .915
PP5 47.28 59.430 .744 .913
PP6 47.30 60.500 .600 .917
PP7 47.12 59.251 .727 .913
PP8 47.22 59.971 .638 .916
PP9 47.34 59.576 .686 .915
PP10 47.36 60.439 .616 .917
PP11 47.24 60.798 .615 .917
PP12 47.40 60.408 .584 .918
PP13 47.24 60.553 .613 .917
PP14 47.44 59.190 .696 .914
PP15 47.34 58.229 .728 .913
115
Taxpayers Compliance
Case Processing Summary
N %
Cases
Valid 50 100.0
Excludeda 0 .0
Total 50 100.0
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.890 12
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total
Correlation
Cronbach's
Alpha if Item
Deleted
KP1 42.66 37.739 .202 .898
KP2 42.58 36.738 .375 .891
KP3 42.44 35.068 .549 .883
KP4 42.24 32.758 .683 .876
KP5 42.48 33.030 .675 .876
KP6 42.36 32.113 .666 .877
KP7 42.42 32.249 .648 .878
KP8 42.22 33.440 .701 .876
KP9 42.48 34.010 .582 .882
KP10 42.46 30.539 .736 .872
KP11 42.38 32.893 .636 .879
KP12 42.36 33.909 .658 .878
116
Tax Revenue Performance
Case Processing Summary
N %
Cases
Valid 50 100.0
Excludeda 0 .0
Total 50 100.0
a. Listwise deletion based on all variables in the
procedure.
Reliability Statistics
Cronbach's
Alpha
N of Items
.921 14
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total
Correlation
Cronbach's
Alpha if Item
Deleted
KPP1 39.36 59.949 .667 .915
KPP2 39.44 62.047 .563 .918
KPP3 39.32 61.732 .599 .917
KPP4 39.32 61.487 .663 .915
KPP5 39.16 62.586 .651 .916
KPP6 39.10 59.765 .752 .912
KPP7 38.90 62.337 .503 .921
KPP8 38.72 63.104 .562 .918
KPP9 38.62 62.608 .538 .919
KPP10 39.30 58.459 .779 .910
KPP11 39.26 60.931 .712 .913
KPP12 39.26 60.809 .597 .917
KPP13 39.16 60.831 .752 .912
KPP14 38.90 58.949 .737 .912
117
Appendix 4: Result Of Multiple Regressionn Linear
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) -10.572 10.459 -1.011 .317
KWP .603 .270 .290 2.234 .030 .814 1.229
PP .299 .134 .288 2.241 .030 .826 1.210
KP .353 .167 .259 2.120 .039 .918 1.090
a. Dependent Variable: KPP
118
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
1 .609a .371 .330 7.044
a. Predictors: (Constant), KP, PP, KWP
b. Dependent Variable: KPP
ANOVAa
Model Sum of
Squares
Df Mean
Square
F Sig.
1
Regression 1348.537 3 449.512 9.060 .000b
Residual 2282.343 46 49.616
Total 3630.880 49
a. Dependent Variable: KPP
b. Predictors: (Constant), KP, PP, KWP