Uji Validitas. Uji Kualitas Instrumen Dan Data

Correlations pe1 pe2 pe3 pe4 pemeriksaan_pajak pe1 Pearson Correlation 1 .145 .099 .396 .646 Sig. 2-tailed .137 .315 .000 .000 N 106 106 106 106 106 pe2 Pearson Correlation .145 1 .375 .227 .579 Sig. 2-tailed .137 .000 .019 .000 N 106 106 106 106 106 pe3 Pearson Correlation .099 .375 1 .334 .656 Sig. 2-tailed .315 .000 .000 .000 N 106 106 106 106 106 pe4 Pearson Correlation .396 .227 .334 1 .779 Sig. 2-tailed .000 .019 .000 .000 N 106 106 106 106 106 pemeriksaan _pajak Pearson Correlation .646 .579 .656 .779 1 Sig. 2-tailed .000 .000 .000 .000 N 106 106 106 106 106 . Correlation is significant at the 0.01 level 2-tailed. . Correlation is significant at the 0.05 level 2-tailed.

b. Uji Reliabilitas.

1 Reliabilitas Kepatuhan Wajib Pajak Badan. Reliability Statistics Cronbachs Alpha N of Items .678 8 Item Statistics Mean Std. Deviation N kep1 4.30 .771 106 kep2 4.22 .781 106 kep3 3.94 .728 106 kep4 4.11 .622 106 kep5 4.24 .544 106 kep6 4.00 .586 106 kep7 3.99 .724 106 kep8 4.09 .711 106 2 Reliabilitas Kualitas Pelayanan Fiskus. Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted kep1 28.59 6.777 .484 .617 kep2 28.68 6.601 .524 .605 kep3 28.95 6.979 .469 .622 kep4 28.78 7.676 .362 .650 kep5 28.66 8.036 .318 .660 kep6 28.90 8.056 .275 .668 kep7 28.91 7.705 .270 .672 kep8 28.80 7.837 .244 .678 Scale Statistics Mean Variance Std. Deviation N of Items 32.90 9.313 3.052 8 Reliability Statistics Cronbachs Alpha N of Items .814 7 Item Statistics Mean Std. Deviation N ku1 4.02 .647 106 ku2 4.15 .741 106 ku3 3.97 .786 106 ku4 3.90 .755 106 ku5 3.96 .839 106 ku6 4.06 .659 106 ku7 4.11 .760 106 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbachs Alpha if Item Deleted ku1 24.15 10.606 .423 .809 ku2 24.02 9.981 .487 .800 ku3 24.20 8.770 .735 .755 ku4 24.27 9.191 .666 .769 ku5 24.21 8.680 .693 .762 ku6 24.11 11.092 .292 .828 ku7 24.06 9.597 .560 .788 Scale Statistics Mean Variance Std. Deviation N of Items 28.17 12.809 3.579 7 3 Reliabilitas Sanksi Pajak Reliability Statistics Cronbachs Alpha N of Items .704 4 Item Statistics Mean Std. Deviation N sa1 3.99 .737 106 sa2 4.02 .717 106 sa3 4.16 .554 106 sa4 4.28 .548 106 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted sa1 12.46 1.775 .616 .552 sa2 12.43 2.019 .487 .646 sa3 12.29 2.514 .401 .690 sa4 12.17 2.409 .481 .651 Scale Statistics Mean Variance Std. Deviation N of Items 16.45 3.526 1.878 4 4 Reliabilitas Sosialisasi Perpajakan. Reliability Statistics Cronbachs Alpha N of Items .627 3 Item Statistics Mean Std. Deviation N so1 3.49 1.140 106 so2 3.99 .710 106 so3 3.87 .731 106 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbachs Alpha if Item Deleted so1 7.86 1.418 .480 .534 so2 7.36 2.442 .484 .497 so3 7.48 2.500 .426 .556 Scale Statistics Mean Variance Std. Deviation N of Items 11.35 4.020 2.005 3 5 Reliabilitas Kesadaran Wajib Pajak. Reliability Statistics Cronbachs Alpha N of Items .631 4 Item Statistics Mean Std. Deviation N ke1 4.15 .687 106 ke2 3.98 .703 106 ke3 4.31 .748 106 ke4 4.31 .638 106 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted ke1 12.60 2.222 .477 .514 ke2 12.77 2.424 .344 .610 ke3 12.44 2.268 .375 .591 ke4 12.44 2.363 .460 .531 Scale Statistics Mean Variance Std. Deviation N of Items 16.75 3.673 1.916 4 6 Reliabilitas Pemeriksaan Pajak. Reliability Statistics Cronbachs Alpha N of Items .585 4 Item Statistics Mean Std. Deviation N pe1 4.26 .784 106 pe2 4.15 .566 106 pe3 3.93 .721 106 pe4 3.96 .861 106 Item-Total Statistics Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item- Total Correlation Cronbachs Alpha if Item Deleted pe1 12.05 2.522 .311 .560 pe2 12.16 2.936 .338 .541 pe3 12.38 2.561 .360 .518 pe4 12.35 2.001 .480 .410 Scale Statistics Mean Variance Std. Deviation N of Items 16.31 3.912 1.978 4

2. Hasil Penelitian Uji Hipotesis

a. Uji Asumsi Klasik.

1 Uji Normalitas. One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 106 Normal Parameters a Mean .0000000 Std. Deviation 2.01105710 Most Extreme Differences Absolute .106 Positive .050 Negative -.106 Kolmogorov-Smirnov Z 1.092 Asymp. Sig. 2-tailed .184 a. Test distribution is Normal. 2 Uji Multikolinearitas. Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 Constant 11.385 2.316 4.915 .000 kualitas_layanan_fiskus .066 .079 .078 .844 .401 .511 1.956 sanksi_pajak .129 .132 .079 .975 .332 .654 1.530 sosialisasi_perpajakan .034 .117 .022 .289 .773 .735 1.361 kesadaran_wajib_pajak .085 .120 .054 .709 .480 .761 1.314 pemeriksaan_pajak .963 .147 .624 6.543 .000 .477 2.095 a. Dependent Variable: kepatuhan_wajib_pajak 3 Uji Heteroskedastisitas.