Research Object RESULT AND ANALYSIS

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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 58 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 59 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 60 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 61 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 62 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 63 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 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