64
Figure 4.5 Characteristic of Respondents based on time as a taxpayer
Based on the time as a taxpayer respondents in this research within 1-5 years there are 23 people or 40.3, within 6-10 years there are 18 people or
31.5, within 11-15 years there are 8 people or 14, 03, and 15 years there are 8 people or 14.03.
Table 4.8 TIME AS A TAXPAYER
Frequency Percent Valid
Percent Cumulative
Percent
Valid 1-5 YEAR
23 40,4
40,4 40,4
6-10 YEAR 18
31,6 31,6
71,9 11-15 YEAR
8 14,0
14,0 86,0
15 YEAR 8
14,0 14,0
100,0 Total
57 100,0
100,0 Source: Data are processed
B. Test Result of Analysis Method
1. Descriptive Statistic
Descriptive statistics were used to provide information about the research variables and demographic characteristics of respondents. Descriptive
1-5 year 40,4
6-10 year 31,6
11-15 year 14
15 year
14
Time as a taxpayer
65
statistics to describe the scale of the respondents answered to any of the variables measured minimum, maximum, average, and standard deviation.
The variables used in this research include tax consciousness, service tax authorities, tax sanction and tax compliance will be examined using
descriptive statistics as shown in table 4.9.
Table 4.9
Source: Data are processed Table 4.4 explains that the number of respondents N from 57
respondents which valid. The minimum value indicates the lowest accumulated value of each respondents answers to each variable, while the
maximum value indicates the highest accumulated value of each respondent answered to each variable. Mean indicates the average value of each element
in the overall response variables, and the standard deviation in this research used to assess the degree of dispersion or spread of response average of all
respondents.
Descriptive Statistics
N Minimum Maximum
Mean Std. Deviation
TAX CONSCIOUSNESS
57 17
25 20,96
2,053 SERVICE TAX
AUTHORITIES 57
7 35
26,26 5,576
TAX SANCTION 57
9 25
18,74 2,900
TAX COMPLIANCE 57
26 40
32,60 2,846
Valid N listwise 57
66
Based on the processing of SPSS 20 descriptive statistics in the table above shows that the application of tax consciousness X
1
of the respondents has a minimum value 17 and a maximum value 25, with an average 20.96 and
a total answer of the standard deviation 2.053. Variable service tax authorities X
2
respondent has a minimum value 7 and a maximum value 35, with an average 26.26 and a total answer of the standard deviation 5.576. Variable tax
sanction X
3
respondent has a minimum value 9 and a maximum value 25, with an average 18.74 and a total answer of standard deviation 2.900.
Meanwhile, variable tax compliance Y respondent has minimum value 26 and a maximum value 40, with an average 32.60 and a total answer of
standard deviation 2.846. 2.
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.
67
The following table shows the results of testing the validity of the four variables used in this research, tax consciousness, service tax authorities, tax
sanctions and tax compliance. 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.
Table 4.10 Tax Consciousness
Question Number
Pearson Correlation Sig2-Tailed
Remark 1X
1
.1 0,748
0,001 Valid
2X
1
.2 0,677
0,006 Valid
3X
1
.3 0,820
0,000 Valid
4X
1
.4 0,615
0,015 Valid
5X
1
.5 0,677
0,006 Valid
Source: Data are processed Table 4.10 shows the variable tax consciousness have valid criteria for all
items of question with a significance value less than 0.05.
Table 4.11 Services Tax Authorities
Question Number
Pearson Correlation Sig2-Tailed
Remark 1X
1
.1 0,772
0,001 Valid
2X
1
.2 0,864
0.000 Valid
3X
1
.3 0,852
0.000 Valid
4X
1
.4 0,528
0,043 Valid
5X
1
.5 0,941
0.000 Valid
6X
1
.6 0,887
0.000 Valid
7X
1
.7 0,916
0.000 Valid
Source: Data are processed
68
Table 4.11 shows the variables of service tax authorities have a valid criteria for all items of question with a significance value less than 0.05.
Table 4.12 Tax Sanctions
Question Number
Pearson Correlation Sig2-Tailed
Remark 1X
1
.1 0,524
0,045 Valid
2X
1
.2 0,740
0,002 Valid
3X
1
.3 0,716
0,003 Valid
4X
1
.4 0,674
0,006 Valid
5X
1
.5 0,653
0,008 Valid
Source: Data are processed Table 4.12 shows the variable tax sanctions have valid criteria for all items
of question with a significance value less than 0.05.
Table 4.13 Tax Compliance
Question Number
Pearson Correlation Sig2-Tailed
Remark 1X
1
.1 0,826
0,000 Valid
2X
1
.2 0,685
0,005 Valid
3X
1
.3 0,792
0,000 Valid
4X
1
.4 0,889
0,000 Valid
5X
1
.5 0,827
0,000 Valid
6X
1
.6 0,529
0,043 Valid
7X
1
.7 0,654
0,008 Valid
8X
1
.8 0,548
0,034 Valid
Source: Data are processed
69
Table 4.13 shows the variable tax compliance has a 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 if the
Cronbach Alpha value 0.60. Table 4.14 shows the reliability test results for the four research variables used in this research.
Table 4.14 Reliability Test
Variable Cronbach’s Alpha
Remark Tax Consciousness X
1
0.730 Reliabel
Service Tax Authorities X
2
0,921 Reliabel
Tax Sanction X
3
0.674 Reliabel
Tax Compliance Y 0,851
Reliabel Source: Data are processed
Table 4.14 shows the value of Cronbachs alpha on the variable tax consciousness 0.730, variable service tax authorities 0,921, variable tax
sanction 0.674, and variable tax compliance 0.851. 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.
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3. Result of Classical Assumptions Test
a. Result of Multicollinearity Test
Multicollinearity test aims to determine whether the inter-variable symptom-free has a multicollinearity problem or not. To detect the presence
of multico problem, it can be done by looking at the Tolerance and Variance Factor VIF and the magnitude of correlation among the independent
variables.
Based on the table 4.15 above shows that the tolerance value close to 1 and the value of the variance inflation factor VIF around the number 1 for
each variable, as indicated by the value of tolerance consciousness tax 0,965, service tax authorities 0.956, and tax sanction 0,962, and VIF for tax
consciousness 1.037, service tax authorities 1.046, and tax sanction 1.040. Thus, it can be concluded that the regression equation model there is no
multicollinearity problem and can be used in this research.
Table 4.15 Multicollinearity Test
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. Collinearity Statistics
B Std. Error
Beta Tolerance
VIF
1 Constant
5,523 3,062
1,804 ,077
TAX CONSCIOUSNESS ,820
,123 ,591 6,669
,000 ,965
1,037 SERVICE TAX
AUTHORITIES ,128
,045 ,251 2,818
,007 ,956
1,046 TAX SANCTION
,348 ,087
,355 3,995 ,000
,962 1,040
a. Dependent Variable: TAX COMPLIANCE
71
b. Result of Heteroscedasticity Test
Heteroscedasticity test aims to test whether the regression model of the residual variance inequality occurred one observation to another
observation. If the residual variance of an observation to other observations is fixed, so it is called homoskedastisitas. And if the variance is different it
is called heteroscedasticity. A good regression model is occurred homokedatisitas in the model, or in other words do not occur
heteroscedasticity.
Graph 4.1 Scatterplot Graph
Source: Data are processed Based on Graph 4.1, 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
heteroscedasticity in the regression equation model, so that the regression model can be used to predict tax compliance based on variables that
72
influence it, namely tax consciousness, service tax authorities and tax sanction.
c. Results of Normality Test
Normality test aims to test whether a regression model, the dependent variable and independent variable or both have a normal distribution or not.
A good regression model is the distribution of normal or near-normal data. Normality test is to be important because one of the conditions testing
parametic-test.
Graph 4.2 Normality Test with P-Plot Graph
Source: Data are processed 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.
73
4. Hypothesis Testing
a. Multiple Regression Testing
Regression analysis is the analysis used to measure the effect of the independent variable X on the dependent variable Y. This method can
also be used 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 4.16 of the results of multiple regression test :
Table 4.16 Multiple Regression Test
Source: Data are processed Based on the results obtained from Table 4.11 above, it can be made a
regression equation as follows:
From regression equation and table 4.11 above shows a constant value 5.523, t-count is 1.804 and significance value of 0.077. It states that if the
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. Collinearity
Statistics B
Std. Error Beta
Tolerance VIF
1 Constant
5,523 3,062
1,804 ,077 TAX CONSCIOUSNESS
,820 ,123
,591 6,669 ,000 ,965
1,037 SERVICE TAX
AUTHORITIES ,128
,045 ,251 2,818 ,007
,956 1,046
TAX SANCTION ,348
,087 ,355 3,995 ,000
,962 1,040
a. Dependent Variable: TAX COMPLIANCE
Y=5,523 + 0,820 X
1
+ 0,128 X
2
+ 0,348 X
3
+ e
74
application of tax consciousness, service tax authorities and tax sanction are considered constant, then the tax compliance will be constant at 5.523.
Regression coefficient in tax consciousness is 0.820 with significance level of 0.000, which means that if the variable raise the value-added, it
will increase the application of tax consciousness to 0.820. Regression coefficient in service tax authorities is 0.128 with
significance level of 0.007, which means that if the variable raise the value- added, it will increase the application of service tax authorities to 0.128.
Regression coefficient in tax sanction is 0.348 with significance level of 0.000, which means that if the variable raise the value added, it will
increase the application of tax sanction to 0.348. From the three independent variables included in the regression, H
1
accepted, H
2
accepted, H
3
accepted, then the three variables had a significant effect on the variable tax compliance.
b. The Result of Coefficient Determination R²
Table 4.17 Determination Coefficient Test R²
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate 1
,773
a
,598 ,575
1,855 a. Predictors: Constant, TAX SANCTION, TAX CONSCIOUSNESS,
SERVICE TAX AUTHORITIES b. Dependent Variable: TAX COMPLIANCE
Source: Data are processed
75
Based on the table 4.17 above obtained a number R
2
Adjusted R Square is 0,575 or 57,5. This shows that the percentage contribution of
the effect on independent variables tax consciousness, service tax authorities and tax sanction on the dependent variable tax compliance is
57.5. Or variations of the independent variables used in the model tax consciousness, service tax authorities and tax sanction could explain
57.5 of variation in the dependent variable tax compliance. While the remaining 42.5 100 - 57.5 influenced or explained by other
variables which not included in this research model. Other variables that affect tax compliance such as knowledge and understanding of the tax
regulations Fikriningrum,2012 explains that the knowledge and understanding of tax regulations have a significant effect on tax
compliance, the other variable is tax administration system Anggraini, 2012 explains that tax administration system have positive effect on tax
compliance, and the other variable is an understanding of self-assessment system Rustiyaningsih,2011 explains that the self-assessment system
affect on tax compliance.
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c. The Result of Statistic Fisher Test Simultaneous Test
Table 4.18 Statistic F Test
ANOVA
a
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
271,427 3
90,476 26,305
,000
b
Residual 182,292
53 3,439
Total 453,719
56 a. Dependent Variable: TAX COMPLIANCE
b. Predictors: Constant, TAX SANCTION,TAX CONSCIOUSNESS,SERVICE TAX AUTHORITIES
Source: Data are processed Basis for decision making for simultaneous testing between variables X
and Y as follows: 1.
If the probability value of sig is less than or equal to the probability value of 0.05 or sig ≤ 0.05, so Ha is accepted, that is significant
there is a real effect. 2.
If the probability of sig greater than the probability value of 0.05 or sig 0.05, so Ha is rejected, that is not significant no significant
effect. Based on the analysis of SPSS 20 from the table 4.13 F value obtained
26.305 with a probability value sig 0,000. This means that the value significantly less than alpha 0.05 0.000 0.05. The conclusion that can
be derived from the above results is variable tax consciousness, service tax authorities and tax sanction has simultaneous effect on tax compliance.
77
d. The Result of Statistic t Test Partial Test
T test was done to see whether the independent variables individually have a significant effect on the dependent variable, and to ascertain which
variables are the most dominant.
Table 4.19 Statistic t Test
Source: Data are processed Decision making to accept or reject the hypothesis of each
independent variable as follows: 1.
Ho accepted if –t table t count t table 2.
Ho rejected if –t count - t table or t count t table With the results df n-k-1, the t table is 2.005 = tinv 0.05, 53
Based on the results of t-test statistics in the table 4.19 above , statistical tests of variable tax consciousness have t count 6.669, t count
t table then Ho is rejected, which mean that there is a significant effect partially between tax consciousness with tax compliance. Statistical test
variable service tax authorities have t count 2.818, then t count t table
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. B
Std. Error Beta
1 Constant
5,523 3,062
1,804 ,077
TAX CONSCIOUSNESS ,820
,123 ,591 6,669
,000 SERVICE TAX AUTHORITIES
,128 ,045
,251 2,818 ,007
TAX SANCTION ,348
,087 ,355 3,995
,000 a. Dependent Variable: TAX COMPLIANCE
78
then Ho is rejected, which mean that there is a significant influence partially between the service tax authorities with tax compliance.
Statistical test variable tax sanctions have t count 3.995, then t count t table then Ho is rejected, which mean that there is a significant influence
partially between the tax sanction with tax compliance. It is means tax consciousness, service tax authorities and tax sanction had a significant
influence partially on tax compliance.
C. Analysis
