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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
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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: H
is accepted if t cou nt t table for α = 5
H
1
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.
