33
F. Previous research Table 2.1
Previous Research Table Researcher
Years Research
Title Investigational
variables Research
Methodology Research
Conclusion
Suryadi 2006
Causal Relationship
Model Consciousness,
Service, Tax Compliance and
influence to Tax Revenue
Performance: A Survey in East
Java 1. Taxpayers
Consciousness 2. Tax services
3. Taxpayer Compliance
4. Tax Revenue Performance
Methods Analysis of
Structural Equation
Modeling SEM
1. Taxpayers conclusions no
significant influence on the tax revenue
performance. 2. Tax services no
significant influence on tax revenue
performance. 3. Taxpayers
compliance significant influence
on tax revenue performance.
Source: Data Processed
34
Research Years
Research Title
Investigational Variables
Research Methodology
Research Conclusion
Pandapotan Ritongga
2011 Analysis of
Consciousness, Service,
Taxpayer Compliance to
Performance of KPP East
Medan. 1. Taxpayers
Consciousness 2. Taxation
services 3. Taxpayer
Compliance 4. KPP
Organizational Performance
Methods Analysis of
Structural Equation
Modeling SEM
1. Taxpayers Consciousness
significant influence on
organizational performance LTO.
2. Services significantly
influence KPP organizational
performance. 3. Taxpayer
Compliance significant
influence on KPP organizational
performance. Source: Data Processed
35
Research Years
Research Title
Invertigational Variables
Resarch Methodology
Research Concusion
Ni ketut Muliari
and Putu Ery
Setiawan 2011
Influence of Perceptions
About Tax Sanction and
Taxpayers Consciousness
in Compliance Reporting the
personal taxpayer in East
Denpasar KPP Pratama.
1. Perception of tax penalties
2. Taxpayers Consciousness
3. Taxpayer Compliance
reporting the Personal
taxpayer Multiple Linear
Regression Analysis
1. Taxpayer perceptions about
the tax penalty partially positive
and significantly for compliance
reporting personal taxpayers in East
Denpasar KPP Pratama.
2. Taxpayer consciousness
partially positive and significant
influence on compliance
reporting personal taxpayers in East
Denpasar KPP Pratama.
Source: Data Processed
36
Researcher Years
Research Title
Investigational Variables
Research Methodology
Research Conclusion
Agus Nugroho
Jatmiko 2006
Influence of Taxpayer
Attitude toward Penalties
Execution, Service of tax
authorities and Consciousness
Against Taxation
Taxpayer Compliance.
1. Taxpayer Attitudes
toward penalties
execution. 2. Taxpayer
attitudes towards service
of tax authorities.
3. Taxpayer attitudes
toward tax consciousness
4. Taxpayer Compliance.
Multiple Regression
Analysis 1. Taxpayers attitudes
toward the implementation of a
partial penalty has a significant positive
influence on taxpayers compliance.
2. Taxpayers attitude towards service of tax
authorities partially have a significant
positive influence on taxpayers compliance.
3. Taxpayers attitudes towards taxation
consciousness partial has a significant
positive influence on taxpayers compliance.
Source: Data Processed
37
Reasercher Years
Research Title
Investigational Variables
Research Methodology
Research Conclusion
Sartika and Rini
2009 Influence of
Spiritual Intelligence, Tax
Service Performance and
Tax Sanctions Assertiveness
Against taxpayer Motivation in
fulfilling the Tax Obligation.
1. Spiritual intelligence
2. Performance of tax service
3. Tax sanctions assertiveness
4. Taxpayers motivation in
fulfilling tax obligations
Multiple Regression
Analysis 1. Spiritual intelligence has a
significant influence on the taxpayers motivation
variable 2. Performance of tax service
has no significant influence on the taxpayers
motivation variable 3. Tax sanctions
assertiveness has significant influence on
the taxpayers motivation variable
4. Spiritual intelligence, performance of tax service
and tax sanctions assertiveness jointly has a
significant influence on taxpayers motivation.
Source: Data Processed