Pengaruh Sosialisasi Dengan Mediasi Kesadaran Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kota Pekalongan - UDiNus Repository
DAFTAR ISI
Halaman
JUDUL
PERNYATAAN KEASLIAN SKRIPSI...................................................................... i
PENGESAHAN SKRIPSI ........................................................................................... ii
PENGESAHAN KELULUSAN UJIAN SKRIPSI...................................................... iii
MOTTO DAN PERSEMBAHAN ............................................................................... iv
ABSTRAKSI................................................................................................................ v
KATA PENGANTAR.................................................................................................. vii
DAFTAR TABEL ........................................................................................................ xv
DAFTAR GAMBAR ................................................................................................... xvii
DAFTAR LAMPIRAN ................................................................................................ xviii
BAB I. PENDAHULUAN
1.1
Latar Belakang............................................................................................1
1.2
Rumusan Masalah.......................................................................................5
1.3
Tujuan Penelitian........................................................................................5
1.4
Manfaat Penelitian......................................................................................6
1.5
Sistematika Penulisan.................................................................................6
BAB II. TINJAUAN PUSTAKA
2.1 Landasan Teori................................................................................................ 8
2.1.1 Fungsi Pajak.......................................................................................... 9
2.1.2 Syarat Pemungutan Pajak...................................................................... 9
2.1.3 Pengelompokan Jenis Pajak .................................................................. 9
2.1.4 Tujuan Pajak ......................................................................................... 10
2.2 Pajak Bumi Dan Bangunan ............................................................................. 11
2.2.1 Asas Pajak Bumi Dan Bangunan .......................................................... 12
2.2.2 Objek Pajak Bumi Dan Bangunan ........................................................ 12
2.2.3 Dasar Pengenaan Pajak Bumi Dan Bangunan ...................................... 14
2.2.4 Cara Menghitung Pajak Bumi Dan Bangunan...................................... 14
2.3 Sosialisasi Pajak Bumi Dan Bangunan ........................................................... 14
2.4 Teori Kepatuhan (Compliance Theory) .......................................................... 16
2.5 Kesadaran Wajib Pajak Bumi Dan Bangunan ................................................ 17
2.6 Kepatuhan Wajib Pajak Bumi Dan Bangunan ................................................ 18
2.6.1 Persyaratan Wajib Pajak Patuh Dengan Kriteria Tertentu.................... 19
2.6.2 Manfaat Menjadi Wajib Pajak Patuh .................................................... 20
2.6.3 Tata Cara Mendapatkan Status Wajib Pajak Patuh............................... 20
2.7 Peneliti Terdahulu ........................................................................................... 21
2.8 Kerangka Pemikiran........................................................................................ 24
2.9 Hipotesis Penelitian......................................................................................... 25
2.9.1 Pengaruh Sosialisasi Pajak Bumi Dan Bangunan Terhadap
Kesadaran Wajib Pajak .................................................................................. 25
2.9.2 Pengaruh Sosialisasi Pajak Bumi Dan Bangunan Terhadap Kepatuhan Wajib
Pajak............................................................................................................... 26
2.9.3 Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak .. 26
2.9.4 Pengaruh Kesadaran Membayar Pajak Dalam Memediasi Hubungan Antara
Sosialisasi Pajak Bumi Dan Bangunan dengan Kepatuhan Wajib Pajak....... 27
BAB III METODE PENELITIAN
3.1 Variabel Dan Definisi Operasional ................................................................. 28
3.1.1 Variabel Independen ............................................................................. 28
3.1.2 Variabel Mediasi ................................................................................... 28
3.1.3 Variabel Dependen................................................................................ 28
3.1.4 Definisi Operasional ............................................................................. 29
3.2 Tabel Variabel Penelitian................................................................................ 29
3.3 Penentuan Populasi Dan Sampel..................................................................... 30
3.4 Jenis Dan Sumber Data ................................................................................... 31
3.5 Metode Pengumpulan Data ............................................................................. 31
3.6 Metode Analisis Data...................................................................................... 32
3.6.1 Uji Validitas .......................................................................................... 32
3.6.2 Uji Reliabilitas ...................................................................................... 32
3.6.3 Statistika Deskriptif............................................................................... 32
3.6.4 Uji Asumsi Klasik................................................................................. 33
3.6.4.1 Uji Normalitas............................................................................. 33
3.6.4.2 Uji Multikolinearitas................................................................... 34
3.6.4.3 Uji Heterokesdastisitas................................................................ 34
3.6.5 Uji Hipotesis ......................................................................................... 35
3.6.5.1 Analisis Persamaan Regresi Linear ............................................ 35
3.6.5.2 Uji F ............................................................................................ 35
3.6.5.3 Uji t ............................................................................................. 35
3.6.5.4 Uji Koefisien Determinasi .......................................................... 36
BAB IV HASIL DAN PEMBAHASAN
4.1 Sejarah Kantor Badan Keuangan Daerah........................................................ 37
4.1.1 Visi Kantor Badan Keuangan Daerah................................................... 37
4.1.2 Misi Kantor Badan Keuangan Daerah .................................................. 38
4.1.3 Tujuan Kantor Badan Keuangan Daerah .............................................. 38
4.2 Kuesioner ........................................................................................................ 39
4.3 Deskripsi Responden....................................................................................... 39
4.3.1 Deskripsi Responden Berdasarkan Umur ............................................. 39
4.3.2 Deskripsi Responden Berdasarkan Jenis Kelamin................................ 40
4.3.3 Deskripsi Responden Berdasarkan Pendidikan..................................... 41
4.4 Deskripsi Hasil Penelitian ............................................................................... 42
4.4.1 Tanggapan Responden Terhadap Variabel Sosialisasi Pajak Bumi dan
Bangunan ..................................................................................................... 43
4.4.2 Tanggapan Responden Terhadap Variabel Kesadaran Wajib Pajak..... 44
4.4.3 Tanggapan Responden Terhadap Variabel Kepatuhan Wajib Pajak .... 45
4.5 Analisis Data ................................................................................................... 46
4.5.1 Statistik Deskripsi ................................................................................. 46
4.5.2 Uji Validitas .......................................................................................... 47
4.5.3 Uji Reliabilitas ...................................................................................... 48
4.5.4 Uji Asumsi Klasik................................................................................. 49
4.5.4.1 Uji Normalitas............................................................................. 49
4.5.4.2 Uji Multikolinearitas................................................................... 53
4.5.4.3 Uji Heterokesdastisitas................................................................ 54
4.5.5 Hasil Pengujian Hipotesis ..................................................................... 57
4.5.5.1 Uji Analisis Regresi Linear Berganda ........................................ 58
4.5.5.2 Uji Regresi Simultan (Uji F)....................................................... 59
4.5.5.3 Uji Signifikansi Parameter Individual (Uji t).............................. 61
4.5.5.4 Uji Koefisien Determinasi (Uji R2)............................................. 64
4.6 Pembahasan..................................................................................................... 65
4.6.1 Pengaruh Sosialisasi Pajak Bumi dan Bangunan terhadap Kesadaran
Wajib Pajak............................................................................................. 66
4.6.2 Pengaruh Sosialisasi Pajak Bumi dan Bangunan terhadap Kepatuhan
Wajib Pajak............................................................................................. 67
4.6.3 Pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak ... 68
4.6.4 Pengaruh Kesadaran Membayar Pajak memediasi hubungan antara Sosialisasi
Pajak Bumi dan Bangunan dengan Kepatuhan Wajib Pajak ......................... 69
BAB V PENUTUP
5.1 Kesimpulan ..................................................................................................... 71
5.2 Saran................................................................................................................ 72
5.3 Keterbatasan.................................................................................................... 72
DAFTAR PUSTAKA .................................................................................................. 74
LAMPIRAN-LAMPIRAN........................................................................................... 75
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu .................................................................................... 21
Tabel 3.1 Tabel Variabel Penelitian............................................................................. 29
Tabel 4.1 Penyebaran Kuesioner.................................................................................. 39
Tabel 4.2 Umur Responden ......................................................................................... 40
Tabel 4.3 Jenis Kelamin Responden ............................................................................ 40
Tabel 4.4 Pendidikan Responden ................................................................................. 41
Tabel 4.5 Tanggapan Responden Terhadap Variabel Sosialisasi Pajak Bumi dan
Bangunan ..................................................................................................... 43
Tabel 4.6 Tanggapan Responden Terhadap Variabel Kesadaran Wajib Pajak............ 44
Tabel 4.7 Tanggapan Responden Terhadap Variabel Kepatuhan Wajib Pajak ........... 45
Tabel 4.8 Statistik Deskriptif ....................................................................................... 46
Tabel 4.9 Uji Validitas ................................................................................................. 48
Tabel 4.10 Uji Reliabilitas ........................................................................................... 49
Tabel 4.11 Uji Normalitas (pertama) ........................................................................... 51
Tabel 4.12 Uji Normalitas (kedua)............................................................................... 53
Tabel 4.13 Hasil Uji Multikolinearitas......................................................................... 54
Tabel 4.14 Hasil Uji Heterokedastisitas (pertama) ...................................................... 56
Tabel 4.15 Hasil Uji Heterokedastisitas (kedua).......................................................... 57
Tabel 4.16 Hasil Perhitungan Analisis Linear Berganda (pertama)............................. 58
Tabel 4.17 Hasil Perhitungan Analisis Linear Berganda (kedua) ................................ 59
Tabel 4.18 Uji F (pertama)........................................................................................... 60
Tabel 4.19 Uji F (kedua) .............................................................................................. 61
Tabel 4.20 Uji t (pertama) ............................................................................................ 62
Tabel 4.21 Uji t (kedua) ............................................................................................... 63
Tabel 4.22 Uji Koefisien Determinasi (pertama) ......................................................... 64
Tabel 4.23 Uji Koefisien Determinasi (kedua) ............................................................ 65
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ................................................................................. 25
Gambar 4.1 Grafik Normalitas (pertama) .................................................................... 50
Gambar 4.2 Grafik Normalitas (kedua)........................................................................ 52
Gambar 4.3 Grafik Scatterplot (pertama)..................................................................... 55
Gambar 4.4 Grafik Scatterplot (kedua) ........................................................................ 56
Halaman
JUDUL
PERNYATAAN KEASLIAN SKRIPSI...................................................................... i
PENGESAHAN SKRIPSI ........................................................................................... ii
PENGESAHAN KELULUSAN UJIAN SKRIPSI...................................................... iii
MOTTO DAN PERSEMBAHAN ............................................................................... iv
ABSTRAKSI................................................................................................................ v
KATA PENGANTAR.................................................................................................. vii
DAFTAR TABEL ........................................................................................................ xv
DAFTAR GAMBAR ................................................................................................... xvii
DAFTAR LAMPIRAN ................................................................................................ xviii
BAB I. PENDAHULUAN
1.1
Latar Belakang............................................................................................1
1.2
Rumusan Masalah.......................................................................................5
1.3
Tujuan Penelitian........................................................................................5
1.4
Manfaat Penelitian......................................................................................6
1.5
Sistematika Penulisan.................................................................................6
BAB II. TINJAUAN PUSTAKA
2.1 Landasan Teori................................................................................................ 8
2.1.1 Fungsi Pajak.......................................................................................... 9
2.1.2 Syarat Pemungutan Pajak...................................................................... 9
2.1.3 Pengelompokan Jenis Pajak .................................................................. 9
2.1.4 Tujuan Pajak ......................................................................................... 10
2.2 Pajak Bumi Dan Bangunan ............................................................................. 11
2.2.1 Asas Pajak Bumi Dan Bangunan .......................................................... 12
2.2.2 Objek Pajak Bumi Dan Bangunan ........................................................ 12
2.2.3 Dasar Pengenaan Pajak Bumi Dan Bangunan ...................................... 14
2.2.4 Cara Menghitung Pajak Bumi Dan Bangunan...................................... 14
2.3 Sosialisasi Pajak Bumi Dan Bangunan ........................................................... 14
2.4 Teori Kepatuhan (Compliance Theory) .......................................................... 16
2.5 Kesadaran Wajib Pajak Bumi Dan Bangunan ................................................ 17
2.6 Kepatuhan Wajib Pajak Bumi Dan Bangunan ................................................ 18
2.6.1 Persyaratan Wajib Pajak Patuh Dengan Kriteria Tertentu.................... 19
2.6.2 Manfaat Menjadi Wajib Pajak Patuh .................................................... 20
2.6.3 Tata Cara Mendapatkan Status Wajib Pajak Patuh............................... 20
2.7 Peneliti Terdahulu ........................................................................................... 21
2.8 Kerangka Pemikiran........................................................................................ 24
2.9 Hipotesis Penelitian......................................................................................... 25
2.9.1 Pengaruh Sosialisasi Pajak Bumi Dan Bangunan Terhadap
Kesadaran Wajib Pajak .................................................................................. 25
2.9.2 Pengaruh Sosialisasi Pajak Bumi Dan Bangunan Terhadap Kepatuhan Wajib
Pajak............................................................................................................... 26
2.9.3 Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak .. 26
2.9.4 Pengaruh Kesadaran Membayar Pajak Dalam Memediasi Hubungan Antara
Sosialisasi Pajak Bumi Dan Bangunan dengan Kepatuhan Wajib Pajak....... 27
BAB III METODE PENELITIAN
3.1 Variabel Dan Definisi Operasional ................................................................. 28
3.1.1 Variabel Independen ............................................................................. 28
3.1.2 Variabel Mediasi ................................................................................... 28
3.1.3 Variabel Dependen................................................................................ 28
3.1.4 Definisi Operasional ............................................................................. 29
3.2 Tabel Variabel Penelitian................................................................................ 29
3.3 Penentuan Populasi Dan Sampel..................................................................... 30
3.4 Jenis Dan Sumber Data ................................................................................... 31
3.5 Metode Pengumpulan Data ............................................................................. 31
3.6 Metode Analisis Data...................................................................................... 32
3.6.1 Uji Validitas .......................................................................................... 32
3.6.2 Uji Reliabilitas ...................................................................................... 32
3.6.3 Statistika Deskriptif............................................................................... 32
3.6.4 Uji Asumsi Klasik................................................................................. 33
3.6.4.1 Uji Normalitas............................................................................. 33
3.6.4.2 Uji Multikolinearitas................................................................... 34
3.6.4.3 Uji Heterokesdastisitas................................................................ 34
3.6.5 Uji Hipotesis ......................................................................................... 35
3.6.5.1 Analisis Persamaan Regresi Linear ............................................ 35
3.6.5.2 Uji F ............................................................................................ 35
3.6.5.3 Uji t ............................................................................................. 35
3.6.5.4 Uji Koefisien Determinasi .......................................................... 36
BAB IV HASIL DAN PEMBAHASAN
4.1 Sejarah Kantor Badan Keuangan Daerah........................................................ 37
4.1.1 Visi Kantor Badan Keuangan Daerah................................................... 37
4.1.2 Misi Kantor Badan Keuangan Daerah .................................................. 38
4.1.3 Tujuan Kantor Badan Keuangan Daerah .............................................. 38
4.2 Kuesioner ........................................................................................................ 39
4.3 Deskripsi Responden....................................................................................... 39
4.3.1 Deskripsi Responden Berdasarkan Umur ............................................. 39
4.3.2 Deskripsi Responden Berdasarkan Jenis Kelamin................................ 40
4.3.3 Deskripsi Responden Berdasarkan Pendidikan..................................... 41
4.4 Deskripsi Hasil Penelitian ............................................................................... 42
4.4.1 Tanggapan Responden Terhadap Variabel Sosialisasi Pajak Bumi dan
Bangunan ..................................................................................................... 43
4.4.2 Tanggapan Responden Terhadap Variabel Kesadaran Wajib Pajak..... 44
4.4.3 Tanggapan Responden Terhadap Variabel Kepatuhan Wajib Pajak .... 45
4.5 Analisis Data ................................................................................................... 46
4.5.1 Statistik Deskripsi ................................................................................. 46
4.5.2 Uji Validitas .......................................................................................... 47
4.5.3 Uji Reliabilitas ...................................................................................... 48
4.5.4 Uji Asumsi Klasik................................................................................. 49
4.5.4.1 Uji Normalitas............................................................................. 49
4.5.4.2 Uji Multikolinearitas................................................................... 53
4.5.4.3 Uji Heterokesdastisitas................................................................ 54
4.5.5 Hasil Pengujian Hipotesis ..................................................................... 57
4.5.5.1 Uji Analisis Regresi Linear Berganda ........................................ 58
4.5.5.2 Uji Regresi Simultan (Uji F)....................................................... 59
4.5.5.3 Uji Signifikansi Parameter Individual (Uji t).............................. 61
4.5.5.4 Uji Koefisien Determinasi (Uji R2)............................................. 64
4.6 Pembahasan..................................................................................................... 65
4.6.1 Pengaruh Sosialisasi Pajak Bumi dan Bangunan terhadap Kesadaran
Wajib Pajak............................................................................................. 66
4.6.2 Pengaruh Sosialisasi Pajak Bumi dan Bangunan terhadap Kepatuhan
Wajib Pajak............................................................................................. 67
4.6.3 Pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak ... 68
4.6.4 Pengaruh Kesadaran Membayar Pajak memediasi hubungan antara Sosialisasi
Pajak Bumi dan Bangunan dengan Kepatuhan Wajib Pajak ......................... 69
BAB V PENUTUP
5.1 Kesimpulan ..................................................................................................... 71
5.2 Saran................................................................................................................ 72
5.3 Keterbatasan.................................................................................................... 72
DAFTAR PUSTAKA .................................................................................................. 74
LAMPIRAN-LAMPIRAN........................................................................................... 75
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu .................................................................................... 21
Tabel 3.1 Tabel Variabel Penelitian............................................................................. 29
Tabel 4.1 Penyebaran Kuesioner.................................................................................. 39
Tabel 4.2 Umur Responden ......................................................................................... 40
Tabel 4.3 Jenis Kelamin Responden ............................................................................ 40
Tabel 4.4 Pendidikan Responden ................................................................................. 41
Tabel 4.5 Tanggapan Responden Terhadap Variabel Sosialisasi Pajak Bumi dan
Bangunan ..................................................................................................... 43
Tabel 4.6 Tanggapan Responden Terhadap Variabel Kesadaran Wajib Pajak............ 44
Tabel 4.7 Tanggapan Responden Terhadap Variabel Kepatuhan Wajib Pajak ........... 45
Tabel 4.8 Statistik Deskriptif ....................................................................................... 46
Tabel 4.9 Uji Validitas ................................................................................................. 48
Tabel 4.10 Uji Reliabilitas ........................................................................................... 49
Tabel 4.11 Uji Normalitas (pertama) ........................................................................... 51
Tabel 4.12 Uji Normalitas (kedua)............................................................................... 53
Tabel 4.13 Hasil Uji Multikolinearitas......................................................................... 54
Tabel 4.14 Hasil Uji Heterokedastisitas (pertama) ...................................................... 56
Tabel 4.15 Hasil Uji Heterokedastisitas (kedua).......................................................... 57
Tabel 4.16 Hasil Perhitungan Analisis Linear Berganda (pertama)............................. 58
Tabel 4.17 Hasil Perhitungan Analisis Linear Berganda (kedua) ................................ 59
Tabel 4.18 Uji F (pertama)........................................................................................... 60
Tabel 4.19 Uji F (kedua) .............................................................................................. 61
Tabel 4.20 Uji t (pertama) ............................................................................................ 62
Tabel 4.21 Uji t (kedua) ............................................................................................... 63
Tabel 4.22 Uji Koefisien Determinasi (pertama) ......................................................... 64
Tabel 4.23 Uji Koefisien Determinasi (kedua) ............................................................ 65
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ................................................................................. 25
Gambar 4.1 Grafik Normalitas (pertama) .................................................................... 50
Gambar 4.2 Grafik Normalitas (kedua)........................................................................ 52
Gambar 4.3 Grafik Scatterplot (pertama)..................................................................... 55
Gambar 4.4 Grafik Scatterplot (kedua) ........................................................................ 56