55 d The spread should not have a pattern.
4 Multicolinearity Since Multicolinearity is essentially a sample phenomenon, arising
out of the largely nonexperimental data collected in most social sciences, there is no one unique method of detecting it or measuring its
strength. In this research, the writer will detect the existence of multi- co linearity by using software SPSS17.
According to Imam Ghozali 2006: 95 stated that multicolinearity test aimed to test whether regression model is founded correlation
among independent variables. A good model should does not happen correlation among independent variables.
To detect there is exists or not multicolinearity in model follows R
2
which is produced by an estimation empirical regression model very high, but as individually that many independent variables do not affect
as significant toward dependent variable. Analyze to independent variables correlation matrix. If among
variables were High correlation commonly is above 0.90, so indicate was multicolinearity. There is no high correlation among independent
variables does not mean free from multicolinerity. Its can be occurred because there is combination effect two or more independent variables.
Multicolinierity also can be seen from tolerance value and variance inflation factor VIF. Both of them show every independent
variable whether is explained by other independent variable. Simple
56 meaning is every independent variable becomes dependent variable
engage and is regressed toward other independent variable. Tolerance value measures variability in dependent variable which selects that is
not explained by other independent variable. So, low tolerance value similar to high VIF value because VIF = 1 per tolerance. Cutoff
value as commonly is used to show whether exists in multicolinearity is tolerance value
≤ 0.10 or same as VIF ≥ 10. d. Hypothesis Test
The value of adjusted R Squared is always smaller than the value of R Squared. Adjusted R Squared penalizes for adding more regressors.
Unlike R
2
, adjusted R
2
will increase only if the absolute t value of the added variable is greater than 1. The closer it is to 1, the better is the fit.
This means that the independent variable used could explain almost 100 of the variance in the dependent variable. We know that one of the
measures of goodness of fit of a regression model is R
2
, which is defined as:
R
2
, thus defined, of necessity lies between 0 and 1. The closer it is to 1, the better is the fit.
The function of Ftest is to see and understand the influence of both independent variables toward dependent variables. Steps of this test:
57 a. Create the hypothesis formulation
H
O
: β
1
, β
2
= 0, There was no influence that is significant from the independent variable X together against the dependent variable Y.
H
a
: β
1
, β
2
≠ 0, There was influence that is significant from the independent variable X together against the dependent variable Y
b. Determine the level of the significant of 5 According Bhuono Theories 2005 if t test t table therefore Ho
rejected and Ha accepted, that means independent variables partially as influence significantly toward dependent variable. If t test t table
therefore Ho accepted and Ha rejected, that means independent variable partially has no influence significantly toward dependent variable. Level
of significant use amount 5 or α 0.05. Based on the theory above, so
the test for each hypothesis is as follow: a. Hypothesis related to Reform Administration Tax
H : β
1
= 0 H
1
: β
1
≠ 0 b. Hypothesis related to Emotional Intelligence
H : β
2
= 0 H
1
: β
2
≠ 0
58
E. Operational Variables
The indicators of operational variables in this research are combined from the previous research done by Chaizi 2004, Mayer and Salovey
1997, Wibowo 2002, Goleman 2005, Suryadi 2006, Pramono 2009, Purnamasari 2007, Rahayu 2003, Tarjo 2005 and created by the writer
herself. The variables and subvariables that used in this research are summarized below.
Table 3.2 Research Operational Variable
VARIABLE Sub variable
INDICATOR SCALE
1.Reform administration tax
X
1
Chaizi Nasucha 2004
a. Reform organization
structure 1.Organize
service and
check function
2.Delegating authority
and inspection service activities
3.Regular reporting system services 4. Inspection service task
Likert
b. Organization Procedure
5.Changes in
methods and
inspection services 6.Innovation process
7.Changes in method of operation 8.Information
Likert
c. Organization Strategy
9.Strategy non financial 10.Strategy financial
Likert d. Organization
Culture 11.Value
12.Norm 13.Organizational Climate
14.Commitment to task Likert
2. Emotional intelligence X
2
Mayer and Salovey, 1997, Wibowo
2002, Goleman 2005
1.Accurate perception of emotion in self and others
2.Assimilation of
emotion to
facilitate thought 3.An understanding of emotion
4.The ability to manage and regulate emotion in self and others.
5. ability to control emotions 6. monitor and control their own
feelings and others Likert
59 3. Awareness of
individual tax payer Y
Suryadi 2006 Pramono 2005,
Wike 2011, Purnamasari 2007
Rahayu 2003 Tarjo 2005
1. know to function of the tax Taxpayers Perception
2. Taxpayers Perception 3. Understand to know how related
to tax and knowledge of Taxation 4. Knowledge about tax regulations
5. Patterns of behavior toward the taxpayer tax payments
6. Socializations Taxation 7. Habit patterns of behavior and
socializations 8. Education
9. The Knowledge levels 10.Fair
of tax
system and
administrative system are either easy or simply
11. Holding fine punish Likert
F. Theoretical Framework
Figure 3.1 Theoretical Framework
Reform Administration Tax X
1
Chaizi Nasucha 2004, Habib Faisal 2009
Awareness of Individual Taxpayers Y
Suryadi 2006, Fenie O 2009
Emotional Intelligence X
2
Myleen M 2009, Sukma Adiatma 2010
60
CHAPTER IV ANALYSIS
A. General Description of Research Object
1. Time and location of research This research is held in Sub-Sub District West Pamulang, South
Tangerang. Research data is found through distributing questionnaires and collecting the information directly. The distribution of questionnaires were
started from the beginning of March 2011, until the middle of March 2011. While the assembly of questionnaires from the respondents were
conducted separately, because of the time concern of the respondents. The questionnaires have been distributed to 80 respondents of
individual taxpayers at Sub-Sub District West Pamulang. It is a representative sample that is needed to give a correct picture of the whole
population. The writer conducted 31 numbers of pre-requisite try out quitionnaires to the 20 numbers of respondents. This 31 questionnaires are
not included in the expected number of respondents, which are 80 respondents. These try out questionnaires are used to examine the validity
and reability of the questions or research instruments, whether it can be used to answer the research objectives properly or not. The try out
questionnaires questions, which are passed validity and reablity test, will be used as research instruments. While the other questions, which are not
61 passed validity and reability test, would not be included in the real
questionnaire. 2. Respondents characteristics
The object of this research is individual taxpayers who work at civil government, private government and others. As shown in table 4.1,
the demography of the respondents are below :
Table 4.1 Respondents Characteristics
Description Information
Total
Gender Male
Female 45
35
Formal Education Elementary School
Junior High School Senior High School
Undergraduate degree S1
Postgraduate degree S3
31 48
1
Job Civil Government
Private Government Others
25 24
31
62 Salary
Rp 2.000.000 Rp 3.000.000
Rp 4.000.000 Rp 5.000.000
Rp 5.000.000
21 31
17 5
6
According to the table 4.1, the male respondents are 45, while the female respondents are 35. Education level of respondents are dominated
by S1 graduate, which are 48, respondents with the level of education of S3 is only 1 respondent. Next, respondent with Senior High School is 31.
And there is no respondent with elementary school, junior high school. Individual taxpayer respondent who has a job at other is dominated which
is 31, civil government is 25, private government is 24. Respondent with
salary around Rp 2 million – Rp 3 million is about dominate which is 31.
B. Analysis and discussion
1. Validity Test
Before the questioner was spread to the 80 respondents, the researcher tried out or survey to 20 respondents with 31 questions to test
the validity also reliability from the entire questionnaire. The standardization of questions was tried out with 20 respondents. The
questioner divided three main variables which are administration tax, emotional intelligence and awareness individual taxpayers, which for all of
variable administration tax through into 4 sub variables, such as: reform
