70 Since the Durbin Watson formula is du d 4 - du = 1.688
1.697 2.312, thus, Durbin-Watson 1.697 du 1.688 4-1.688 4-du, it can be concluded that there is not occur a correlation between residuals
in this research. Or, in other way, the model in this research has passed the autocorrelation test.
c. Heteroscedastic Test
Figure 4.3 Heteroscedastic
Source: Primary Data Output from SPSS 17.0
71 Heteroskesdastisity test is aimed to examine whether in the model
occur any residual variance in certain monitoring period to other monitoring period. If the characteristic is fulfilled, it means that the factors of intruder
variation toward the data has the characteristic of heteroscedasticity. A good model is homokesdastisity, not heteroscedasticity.
From the Scatter plot diagram in figure 4.3 above, it can seen that the dots are spread widely, below and above the number of 0, or in other
words, it is not grouping in one side only, but in both sides. The dots also has no pattern. Thus, it can be concluded that this data is free from
heteroscedasticity problem.
d. Multi-Collinearity Test Table 4.8 Multicollinearity Statistics
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. Collinearity Statistics
B Std.
Error Beta
Tolerance VIF
1 Constant
13,185 2,800
4,710 ,000
total reform administrasi
pajak 1,028
,089 ,969
11,495 ,000
,624 1,603
total emotional
intelligent -,670
,175 -,323
-3,829 ,000
,624 1,603
Source: Primary Data Output from SPSS 17.0
72 Analyze data Tolerance value shows there is no independent
variable which has tolerance value less than 0.10 that means there is no correlation among independent variables that value more than 95 percent. In
other hand VIF shows similar things that there is no one independent variable has VIF value more than 10, thus, it can be concluded that there is
no multicolinierity among independent variables in regression model .
4. Hypothesis Test
Table 4.9 Coefficient Determination
Source: Primary Data Output from SPSS 17.0
From the coefficient determination table above, the R square number is 0.659 and for adjusted R
2
Square is 0.650 It shows that simultaneously, all of exogeneous variables are able to explain awareness
variable about 65. Thus, the residual coefficient, about 35 is explained by the other factors that is not calculated in this research. Standar Error of
the Estimate SEE is 3.3690. The smaller SEE value will make a regresion model is more accurate in predicting dependent variabel.
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate 1
.812
a
.659 .650
3.36904
73
Table 4.10 F test
ANOVA
b
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
1688.766 2
844.383 74.392
.000
a
Residual 873.984
77 11.350
Total 2562.750
79
Source: Primary Data Output from SPSS 17.0
From test ANOVA or F test is obtained F value test is 74.392 with probabilities 0.000. The degree of freedom df for the F test is df 1= k - 1
= 3 – 1 = 2 and df 2 = n – k = 80 – 3 = 77. Thus, the F table for F test is 3.13, with the significance level
= 0.05. Because probabilities is smaller than 0.05 and the F test value is higher than F table value, and the
significance value is 0.000 0.05, it can be said that reform administration tax and emotional intelligence as simultaneous together effect toward
awareness.
Table 4.11 T test
Coefficients
a
Model Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error
Beta 1
Constant 13.185
2.800 4.710
.000 total reform administration
tax 1.028
.089 .969
11.495 .000
total emotional intelligent -.670
.175 -.323
-3.829 .000
Source: Primary Data output from SPSS 17.0
74 Unstandardized beta coefficients from all independent variables
which are entered in regression model, thus can be seen from significant probabilities to Reform administration tax is 0.000 and emotional
intelligence is 0.000, both of them are less than 0.05. Thus from statement above can be concluded that awareness variable is influenced by Reform
administration tax and Emotional intelligence. The above data can be formulated into the following:
Y =
αί + βί
1
X
1
+ βί
2
X
2
+ ℮ί
OR
Y = 13.185+ 1.028Rat - 0.670Ei
Where: Y = Awareness of Individual Taxpayers
X
1
= Reform Administration Tax X
2
= Emotional Intelligence The data above shows that Reform Administration Tax has a positive
significant influence toward awareness of individual taxpayers. Emotional Intelligence has a negative and significant influence toward awareness of
individual taxpayers. Since Reform Administration Tax and Emotional intelligence have a significance value of 0.000 and 0.000 respectively,
which lower than the significanc e level α, 0.05. As seen in its significance
values, B score and t
test
score, Reform Administration Tax and Emotional intelligence beta have weight of 1.028 and -
0.670 respectively.
75
C. Interpretation
The result of this research shows several indications, which the writer intends to discuss the result one by one.
The research result shows that reform administration tax does influence the awareness of individual taxpayers. it happen because
organization procedure as sub variable of reform administration tax implement have appropriated with taxpayers neccesary. Chaizi nasuha
2004:25 organization procedure implement really depend on structure organization, strategy, and culture. Organization procedure related to
communication process and sosialization. Official tax have given the best service to taxpayers. It contrast with organization culture which is reflected
how people in its organization work. Chaizi Nasucha 2004: 25 If organization culture at Mayor Directore Tax tend to corruption, so service
procedure that is given to taxpayer tend to no transparant, complicated and slow. Thus currently many taxpayers complain thats procedure still
complicated, slow and affect high cost for taxpayers on accomplish their tax. According to Myleen M. Leary, Michael D. Reilly and F. William
Brown 2008 EI Emotional Intelligence is related to the ability to accurately perceive and manage relationships. Mayer and Salovey 1993 in J.
Rozell, Elizabeth and Wesley A. Scroggins 2010 strees that Individuals with high EI are likely to be more aware of their own feelings as well as the
feelings of others, better able to identify their feelings, and better able to
76 communicate them when appropriate. This means the better the tax payers to
control his emotions, the better the relationship between taxpayers with tax officials and that by itself will raise awareness of the taxpayer.
Y = 13.185+ 1.028Rat - 0.670Ei
The equation above shows the constant value and coefficient variables of Rat variable has a positive value. It indicates the awareness and
its exogonous variables has positive relationship. It means that the awareness will increase along with the increasing number of reform administration tax.
For every 1 additional value of reform administration tax, the awareness will increase by the number of 1.028. The equation above shows the constant
value and coefficient variables of Ei variable has a negative value. For every 1 reduce value of emotional intelligence, the awareness will increase by the
number of - 0.670
. The constant value of 13.185 indicates that taxpayes still be able to have an awareness of 13.185. eventhough all of the independent
variables are 0 zero. As teoritical, reform administration is aimed to increase
organization performance Caiden, 1991: 99 with concern change structure, procedure, strategy, culture organizations Caiden, 1991: 97-104 in Chaizi
2004: 27. However it is smaller influence every sub variable reform administration tax still must become an attention and become a diversity on
hold reform. To achieve the taxpayers awareness so stress on reform structure, procedure, strategy and culture become priority to held reform
administration tax.
77 EI continues to capture the attention of researchers in their efforts to
better understand and improve leadership and performance Cherniss, 2000; Mayer et al., 2004 in Myleen M. Leary, Michael D. Reilly and F. William
Brown 2008. Taxpayers should further improve controls for the impact of positive emotions can be formed. If this happens then the communication
with the tax officer was getting better. In fact, the better aware taxpayers, the worse emotional intelligence
because he can manipulate their tax report. He awares how to avoid paying tax. It can be caused by several factors, including abuse of authority, in such
matters is the existence of some entrepreneurs who do not pay taxes and do not have the number of taxpayers subject NPWP and they are easily bribed
tax officials and tax-free. Second, lack of transparency of the tax, taxpayers pay the tax due for the development of the country, but because there are
parties who are not responsible for misuse like corruption, so that taxpayers do not believe.
Furthermore, the last is a simple way of service is often aired in the media, in reality it is not compatible. Because the attitude of the tax officials
who are not assertive, the cumbersome procedure, making lazy and depressed taxpayers to pay taxes. Although taxpayers are aware of their obligations to
pay taxes and can control their emotion, but if these factors can affect them then it will have a negative impact.
78 Emotional intelligence can impact positive, how we manage it, but in
this case there are some taxpayers who manage to be negative just for its own interests such as abuse of authority.
According to John Brondolo, et al 2008 Tax administration reform can help increase the tax yield by raising additional Amounts of enforced and
voluntary tax collections. However Either reform administration tax or emotional intelligence should be implemented with an orderly and sustainable
in order to increase awareness of taxpayers.
79
CHAPTER V CONCLUSION AND IMPLICATION
A. Conclusion
As conclusion from the whole analyzes that been done as seen from the previous chapters can be interpreted as follows:
1. a. The influence of Reform Administration Tax toward the awareness of individual taxpayers. Reform Administration Tax has a positive
significant affects to Variable Awareness. It is congruence with the research result conducted by Chaizi Nasucha: 2004, Habib Faisal:
2009 but it is not congruence with the research result conducted by Sugihartini Rahayu: 2008
b. The influence of Emotional Intelligence toward the awareness of individual taxpayers. Emotional Intelligence has a negative and
significant effects to Variable Awareness. It is congruence with the research result conducted by Sukma Adiatma: 2010, Myleen M, et
all: 2009 but it is not congruence with the research result conducted by Arsinawati: 2010
2. Significant Awareness various is 65, 0 can be explained by all of two independent, namely variable reform administration tax and emotional
intelligence. However the others 35, 0 are explained by the other factors
that are not calculated in this research.
