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CHAPTER IV RESULT AND ANALYSIS
A. Research Object
1. Place and Time of Research
This research was done on individual taxpayers conducting business operations and professional service who living and working in Jakarta.
Researchers try to measure the effect of tax consciousness, service tax authorities and tax sanctions towards tax compliance, where objects in this
study were individual taxpayers conducting business operations, and professional services in Jakarta area.
Tax revenues in Jakarta is the countrys primary source of funding and revenue sources that are important in development that aims to improve State
prosperity and welfare. Tax revenue target in DKI Jakarta in 2010-2012 contained in Table 4.1 are as follows:
Table 4.1 Tax Revenue Target in Jakarta 2010-2012
Source:Jakarta.go.id The collection of data on the research methods is done through the
questionnaires is given directly to individual taxpayers conducting business
Year Tax Revenue
2010 12,819 trillion
2011 14,821 trilllion
2012 15,625 trillion
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operations and professional services in the region of Jakarta. The dissemination of the questionnaire was conducted on November 18, 2012
until January 10, 2013. 2.
Characteristics of Sample Researchers took a sample of 57 respondents where the determination of
the number of samples taken from individual taxpayers conducting business operations and professional services in Jakarta. Questionnaires were
distributed 100 questioners were given to individual taxpayers conducting business operation and professional service in Jakarta. The questionnaire did
not return are 35 questioners or 35, this may be due to conditions that are less precise distribution of questionnaires. Questionnaires which can be
processed totaling 57 questioners or 57, while the questionnaire can not be processed because it did not meet the criteria as a sample and are not filled
completely by the respondents are 8 questioners or 8. A description of the sample data are presented in Table 4.2.
Table 4.2 Questionnaires Distribution
Questionnaires Total
Percentage Questionnaire Distributed
100 100
Questionnaire are not Returned 35
35 Questionnaire cannot be Processed
8 8
Questionnaire can be Processed 57
57 Source: Data are processed
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3. Characteristic of Respondents
General description of respondents can be seen through the characteristics of respondents. Description of the respondents in this research including job,
gender, age, education and how long as a taxpayer. In Table 4.3 can be seen a summary of the characteristics of the respondents.
Table 4.3 Characteristic Respondents
Data Descriptive Data
Respondents Total
Percentage Gender
Male 31
54.4 Female
26 45.6
Total 57
100 Age
20-25 9
15.7 26-30
9 15.7
31-35 7
12.2 36-40
12 21
40 20
35 Total
57 100
Job Entrepreneur
39 68.4
Doctor 1
1.8 LectureTeacher
8 14
LawyerNotary 4
7 Consultant
2 3.5
Nurse 2
3.5 Apothecary
1 1.8
Total 57
100 Education
SHS 10
17.5 D3
6 10.5
S1 24
42.1 S2
12 21
S3 Others
5 8.77
Total 57
100
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Data Descriptive Data
Respondents Total
Percentage As a Taxpayer
1-5 year 23
40.3 6-10 year
18 31.5
11-15 year 8
14.03 15 year
8 14.03
Total 57
100 Source: Data are processed
Figure 4.1 Characteristic of Respondents based on the Gender
Based on gender, the majority of respondents in this study were male, which is 31 people or 54.3 and female respondents are 26 people or 45.3.
Table 4.4 Gender
Frequency Percent
Valid Percent
Cumulative Percent
Valid Male
31 54,4
54,4 54,4
Female 26
45,6 45,6
100,0 Total
57 100,0
100,0 Source: Data are processed
Male 54,4
Female 45,6
Gender
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Figure 4.2 Characteristic of Respondents based on the Ages
Based on age, the average age of the respondents was 20-25 years of age, there are 9 people or 15.7, for the category 26-30 years, there are 9 people
or 15.7, for the 31-35 years there are 7 people or 12, 2, for the category 36-40 years there are 12 people or 21, and for the age category 40 years
there are 20 people or 35.
Table 4.5 AGE
Frequency Percent Valid
Percent Cumulative
Percent
Valid 20-25
9 15,8
15,8 15,8
26-30 9
15,8 15,8
31,6 31-35
7 12,3
12,3 43,9
36-40 12
21,1 21,1
64,9 40
20 35,1
35,1 100,0
Total 57
100,0 100,0
Source: Data are processed
20-25 15,8
26-30 15,8
31-35 12,3
36-40 21,1
40 35,1
Ages
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Figure 4.3 Characteristic of Respondents based on the Job
Based on the job, the respondents in this research most of the job as entrepreneurs are 39 people or 68.4, as a doctor 1 person or 1.8 , as a
lecturer or teacher are 8 people or 14, as a lawyer or a notary are 4 people or 7, as a consultant are 2 people or 3.5, as a nurse 2 people or 3.5, and as
an apothecary is 1 person or 1.8.
Table 4.6 JOB
Frequency Percent Valid
Percent Cumulative
Percent
Valid ENTERPRENEUR
39 68,4
68,4 68,4
DOCTOR 1
1,8 1,8
70,2 LECTURETEACHER
8 14,0
14,0 84,2
LAWYERNOTARY 4
7,0 7,0
91,2 CONSULTANT
2 3,5
3,5 94,7
NURSE 2
3,5 3,5
98,2 APOTHECARY
1 1,8
1,8 100,0
Total 57
100,0 100,0
Source: Data are processed Enterpreneur
68,4 Doctor
1,8 LectureTeacher
14 LawyerNotary
7 Consultant
3,5 Nurse
3,5 Apothecary
1,8
JOB
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Figure 4.4 Characteristic of Respondents based on the Education
Based on the level of education, respondents in this research at the senior high school level there are 10 people or 17.5, at D3 levels are 6
people or 10.5, at S1 level there are 24 people or 42.1, at the level of S2 are 12 people or 21, at the level of S3 0 or 0, and the other educational
level have 5 people or 8.77.
Table 4.7 EDUCATION
Frequency Percent Valid
Percent Cumulative
Percent
Valid SHS
10 17,5
17,5 17,5
D3 6
10,5 10,5
28,1 S1
24 42,1
42,1 70,2
S2 12
21,1 21,1
91,2 OTHERS
5 8,8
8,8 100,0
Total 57
100,0 100,0
Source: Data are processed
SHS 17,5
D3 10,5
S1 42,10
S2 21,1
S3 Others
8,8
Education
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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