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.