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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:
H is accepted if t count
t table for α = 5 H
1
accepted if the t count t table for α = 5
E. Operational Research Variable
Variables Operational Definition is the definition given to a variable or construct a way to give meaning or specifying activities. Operational variables
used are: 1.
Tax Consciousness X
1
Irianto 2005 in Widayati and Nurlis 2010 outlines some form of consciousness pay taxes that encourage taxpayers to pay their taxes. First, the
realization that taxes are a form of participation in supporting the countrys development. Second, the realization that delays payment of taxes and a
reduction in the tax burden is very detrimental to the country. Third, the realization that taxes are set by law and can be enforced. Jatmiko 2006 the
situation that know or understand about the taxes, consciousness regarding with pay the tax obligations. All item questionnaire measured using interval
scales Likert, 1 to 5. The answers will be made scores are: the value of 1 strongly disagree, 2 disagree, 3 less agree, 4 agree, and 5 strongly agree.
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2. Service Tax Authorities X
2
Service tax authorities can be interpreted as a way to help tax officers, administer, or prepare all the necessities needed someone who in this case is
the taxpayer Jatmiko, 2006. All item questionnaire measured using interval scales Likert, 1 to 5. The answers will be made scores are: the value of 1
strongly disagree, 2 disagree, 3 less agree, 4 agree, and 5 strongly agree. 3.
Tax Sanctions X
3
Tax sanctions is an assurance that the provisions of tax laws taxation norms will be followedobservedcomplied with, in other words, the tax
penalty is a deterrent so that taxpayers do not violate norms of taxation Mardiasmo, 2006 in Muliari and Setiawan, 2010. All item questionnaire
measured using interval scales Likert, 1 to 5. The answers will be made scores are: the value of 1 strongly disagree, 2 disagree, 3 less agree, 4
agree, and 5 strongly agree. 4.
Tax Compliance Y According Safri Nurmanto in Kurnia Siti Rahayu 2010:138 says that tax
compliance can be defined as a state where the taxpayer meets all tax obligations and enforce rights of taxation. All item questionnaire measured
using interval scales Likert, 1 to 5. The answers will be made scores are: the value of 1 strongly disagree, 2 disagree, 3 less agree, 4 agree, and 5
strongly agree.
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Table 3.1 Operational Research Variables
Variable Indicator
No of question
Scale
Tax Consciousness X
1
Widayati and Nurlis2010, and
Jatmiko 2006 1. Doing taxes on time
1 Interval
2. Paying taxes is necessary 2
3. Tax obligations without the influence of others
3 4. Conducting compliance is
mandatory 4
5. Taxes to finance public spending 5
Service Tax Authorities X
2
Jatmiko 2006 1.Concern
1 Interval
2. Responsive 2
3. Ability to explain 3
4. Total tax authorities sufficient 4
5. Earnestness 5
6. The use of technology 6
7. Value of the tax paid is match with the quality of service
7 Tax Sanctions X
3
Mulari dan Setiawan 2010
1.Delays in reporting 1
Interval
2. Reduced tax smuggling 2
3. Tax penalties under the Act 3
4. Underpayment 4
5. Delay in payment 5
Taxpayer Compliance Y
Nurmantu 2003,
Rahayu 2010
1. Registering as a taxpayer 1
Interval 2. SPT report on time
2 3. Calculating tax payable
3 4. Paying tax arrears
4 5. Pay an administrative fine
5 6. Getting a good service
6 7. Development tax benefit
7 8. Accuracy of information
8 Source: Data are processed
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CHAPTER IV RESULT AND ANALYSIS
