Classical Assumptions Test Method of Data Analysis

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2. Dependent variable

Dependent variable is a type variable described or influenced by independent variables. The dependent variable is the variable that is affected or is the result due to the independent variable. Dependent variable of the study was the tax revenue performances. Operational definition is discribedvariable operationalicaly based on characteristics thatobservable that allow researchers to conduct a observation or measurement of an object or phenomenon. Operational research variables are determined based on the parameters used in the study size. As for how the measurement of the variables that will be tested is to use a Likert scale. 51 Here are the variables that will be studied: Table 3.2 Variable Operational Research Variable Indicator No of question Scale Taxpayer Consciousness 1. Necessary of paying tax 1 Interval 2. Risk if not paying tax 2 3. Count, pay, and reporting tax voluntary 3 4. Necessary of attend tax seminar 4 5. Knowing the existence of tax law 5 6. Understand about your tax obligation 6 7. Understand about tax function 7 8. Count, pay, and reporting tax properly 8 9. Doing your tax obligation without any force 9 Tax Services 1. Good service from tax officers 1 Interval 2. Friendly in serving 2 3. Good tax officers quality 3 4. The existance of tax officers is needed 4 5. Good service to every customer 5 6. Tax officers give solusion 6 7. Tax officers polite in serving 7 8. Tax officers keeping customers privacy data 8 9. Tax officers able to answer any question 9 10. Tax officers able to solf any problem 10 11. Tax officers able to communicate with all costumer properly 11 52 Variable Indicator No of question Scale Tax Services 12. Tax officers ready to answer any question 12 Interval 13. Tax officers honest and professional 13 14. Taxofficers easy to contact 14 15. Tax officers ready to help in filling the sheet 15 Taxpayers Compliance 1. Not incumbent in reporting all the income 1 Interval 2. Following your society in reporting tax not properly 2 3. Not comply because didn’t know the procedure 3 4. Tax already balance between right and obligation 4 5. Tax rate already fit society ability to pay tax 5 6. Tax collection already fit with economy condition 6 7. Ontime in tax payment 7 8. Ontime in reporting SPT 8 9. Counting your tax properly 9 10. Don’t have tax arrears 10 11. Understand about tax certainty 11 12. Never get punishment 12 Tax Revenue Performance 1. Proper APBN allocation 1 Interval 2. Proper APBD allocation 2 3. Common property maaged well 3 4. Region tax revenue administrated well 4 5. State tax revenue administrated well 5 6. Tax already used based on the function 6 7. Your compliance affect tax revenue performance 7 8. Tax investigation minimalize late tax payment 8 Source: Data are processed