Perbedaan Tarif Pajak No.

LAMPIRAN 3 Hasil Uji Validitas dan Reliabilitas 97 Hasil Uji Validitas dan Reliabilitas

1. Kebijakan Perpajakan X

1 Correlations KP1 KP2 KP3 KP4 KP5 KP6 KP7 KP8 KP9 KP10 TKP KP1 Pearson Correlation 1 .601 .517 .523 .423 .449 .382 .192 .236 .242 .609 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .036 .009 .008 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP2 Pearson Correlation .601 1 .812 .711 .691 .662 .453 .293 .390 .326 .812 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .001 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP3 Pearson Correlation .517 .812 1 .703 .699 .639 .501 .359 .421 .347 .826 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP4 Pearson Correlation .523 .711 .703 1 .720 .698 .569 .298 .376 .342 .811 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .001 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP5 Pearson Correlation .423 .691 .699 .720 1 .631 .455 .347 .376 .285 .777 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .002 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP6 Pearson Correlation .449 .662 .639 .698 .631 1 .522 .255 .382 .309 .757 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .005 .000 .001 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP7 Pearson Correlation .382 .453 .501 .569 .455 .522 1 .545 .367 .284 .712 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .002 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP8 Pearson Correlation .192 .293 .359 .298 .347 .255 .545 1 .600 .460 .629 Sig. 2-tailed .036 .001 .000 .001 .000 .005 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 KP9 Pearson Correlation .236 .390 .421 .376 .376 .382 .367 .600 1 .687 .682 Sig. 2-tailed .009 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 98 KP10 Pearson Correlation .242 .326 .347 .342 .285 .309 .284 .460 .687 1 .601 Sig. 2-tailed .008 .000 .000 .000 .002 .001 .002 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 KS Pearson Correlation .609 .812 .826 .811 .777 .757 .712 .629 .682 .601 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .895 .898 10 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed. 99

2. Undang-Undang Perpajakan X

2 Correlations UUP1 UUP2 UUP3 UUP4 UUP5 UUP6 UUP7 UUP8 UUP9 UUP1 UUP11 TUUP UUP1 Pearson Correlatio n 1 .559 .533 .318 .313 .189 .270 .299 .308 .325 .323 .603 Sig. 2- tailed .000 .000 .000 .001 .039 .003 .001 .001 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP2 Pearson Correlatio n .559 1 .526 .273 .300 .178 .319 .233 .304 .239 .264 .569 Sig. 2- tailed .000 .000 .003 .001 .051 .000 .010 .001 .009 .004 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP3 Pearson Correlatio n .533 .526 1 .473 .491 .303 .355 .324 .324 .291 .244 .653 Sig. 2- tailed .000 .000 .000 .000 .001 .000 .000 .000 .001 .007 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP4 Pearson Correlatio n .318 .273 .473 1 .544 .325 .447 .366 .365 .305 .255 .630 Sig. 2- tailed .000 .003 .000 .000 .000 .000 .000 .000 .001 .005 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP5 Pearson Correlatio n .313 .300 .491 .544 1 .643 .611 .504 .463 .315 .400 .752 Sig. 2- tailed .001 .001 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 100 UUP6 Pearson Correlatio n .189 .178 .303 .325 .643 1 .674 .627 .500 .319 .367 .694 Sig. 2- tailed .039 .051 .001 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP7 Pearson Correlatio n .270 .319 .355 .447 .611 .674 1 .637 .658 .385 .347 .781 Sig. 2- tailed .003 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP8 Pearson Correlatio n .299 .233 .324 .366 .504 .627 .637 1 .551 .349 .322 .713 Sig. 2- tailed .001 .010 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP9 Pearson Correlatio n .308 .304 .324 .365 .463 .500 .658 .551 1 .493 .331 .733 Sig. 2- tailed .001 .001 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP10 Pearson Correlatio n .325 .239 .291 .305 .315 .319 .385 .349 .493 1 .509 .627 Sig. 2- tailed .000 .009 .001 .001 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 UUP11 Pearson Correlatio n .323 .264 .244 .255 .400 .367 .347 .322 .331 .509 1 .590 Sig. 2- tailed .000 .004 .007 .005 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 101

3. Administrasi Perpajakan X

3 TUUP12 Pearson Correlatio n .603 .569 .653 .630 .752 .694 .781 .713 .733 .627 .590 1 Sig. 2- tailed .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 120 120 120 120 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed. Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .875 .876 11 Correlations AP1 AP2 AP3 AP4 AP5 AP6 AP7 TAP VAR00009 Pearson Correlation 1 .504 .482 .331 .396 .120 .184 .676 Sig. 2-tailed .000 .000 .000 .000 .193 .044 .000 N 120 120 120 120 120 120 120 120 VAR00010 Pearson Correlation .504 1 .580 .603 .458 .001 .168 .749 Sig. 2-tailed .000 .000 .000 .000 .991 .067 .000 N 120 120 120 120 120 120 120 120 VAR00011 Pearson Correlation .482 .580 1 .563 .453 .041 .348 .772 Sig. 2-tailed .000 .000 .000 .000 .657 .000 .000 N 120 120 120 120 120 120 120 120 102 VAR00012 Pearson Correlation .331 .603 .563 1 .424 -.074 .255 .697 Sig. 2-tailed .000 .000 .000 .000 .424 .005 .000 N 120 120 120 120 120 120 120 120 VAR00013 Pearson Correlation .396 .458 .453 .424 1 .113 .276 .696 Sig. 2-tailed .000 .000 .000 .000 .219 .002 .000 N 120 120 120 120 120 120 120 120 VAR00014 Pearson Correlation .120 .001 .041 -.074 .113 1 .423 .338 Sig. 2-tailed .193 .991 .657 .424 .219 .000 .000 N 120 120 120 120 120 120 120 120 VAR00015 Pearson Correlation .184 .168 .348 .255 .276 .423 1 .575 Sig. 2-tailed .044 .067 .000 .005 .002 .000 .000 N 120 120 120 120 120 120 120 120 VAR00016 Pearson Correlation .676 .749 .772 .697 .696 .338 .575 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 N 120 120 120 120 120 120 120 120 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed. Reliability Statistics Cronbachs Alpha Cronbachs Alpha Based on Standardized Items N of Items .769 .764 7 103

4. Loopholes

Correlations L1 L2 L3 L4 L5 TL VAR00001 Pearson Correlation 1 .431 .314 .221 .191 .626 Sig. 2-tailed .000 .000 .015 .036 .000 N 120 120 120 120 120 120 VAR00002 Pearson Correlation .431 1 .131 .279 .247 .605 Sig. 2-tailed .000 .155 .002 .006 .000 N 120 120 120 120 120 120 VAR00003 Pearson Correlation .314 .131 1 .600 .459 .712 Sig. 2-tailed .000 .155 .000 .000 .000 N 120 120 120 120 120 120 VAR00004 Pearson Correlation .221 .279 .600 1 .674 .792 Sig. 2-tailed .015 .002 .000 .000 .000 N 120 120 120 120 120 120 VAR00005 Pearson Correlation .191 .247 .459 .674 1 .742 Sig. 2-tailed .036 .006 .000 .000 .000 N 120 120 120 120 120 120 VAR00006 Pearson Correlation .626 .605 .712 .792 .742 1 Sig. 2-tailed .000 .000 .000 .000 .000 N 120 120 120 120 120 120 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed.

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