Case Processing Summary - Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Medan Polonia
Hasil Uji Reliabilitas dan Validitas Persepsi Sikap Terhadap Keadilan 1. dari Sistem Perpajakan Reliability Case Processing Summary
N % Valid 30 100.0
a
Cases Excluded .0 Total 30 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.649
2 Item Statistics Mean Std. Deviation N
Sikap Keadilan 1 (SK1) 3.6333 .61495
30 Sikap Keadilan 2 (SK2) 3.5333 .68145
30 Correlations Sikap Keadilan Sikap Keadilan Total X1 1 (SK1) 2 (SK2)
Pearson Correlation 1 .483 .845 Sikap Keadilan 1 (SK1) Sig. (2-tailed) .007 .000
N
30
30
30
Pearson Correlation .483 1 .876 Sikap Keadilan 2 (SK2) Sig. (2-tailed) .007 .000
N
30
30
30
Pearson Correlation .845 .876
1 Total X1 Sig. (2-tailed) .000 .000 N
30
30
30 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Norma Sosial Reliability Case Processing Summary
N % Valid 30 100.0
a
Cases Excluded .0 Total 30 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.710
2 Item Statistics Mean Std. Deviation N
Norma Sosial 1 (NS1) 3.7000 .87691
30 Norma Sosial 2 (NS2) 3.8000 .71438
30 Correlations Norma Sosial 1 Norma Sosial 2 Total X2
(NS1) (NS2)
Pearson Correlation 1 .561 .908 Norma Sosial 1 (NS1) Sig. (2-tailed) .001 .000
N
30
30
30
Pearson Correlation .561 1 .857 Norma Sosial 2 (NS2) Sig. (2-tailed) .001 .000
N
30
30
30
Pearson Correlation .908 .857
1 Total X2 Sig. (2-tailed) .000 .000 N
30
30
30 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Norma Individu Reliability Case Processing Summary
N % Valid 30 100.0
a
Cases Excluded .0 Total 30 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.873
3 Item Statistics Mean Std. Deviation N
Norma Individu 1 (NI1) 3.9000 .75886
30 Norma Individu 2 (NI2) 3.9000 .88474
30 Norma Individu 3 (NI3) 3.7667 .62606
30 Correlations Norma Norma Individu 2 Norma Individu 3 Total X3
Individu 1 (NI2) (NI3) (NI1)
Pearson ** ** 1 .806 .675 .926 Correlation
Norma Individu Sig. (2-tailed) .000 .000 .000 1 (NI1) N
30
30
30
30 Pearson
.806 1 .641 .928 Correlation
Norma Individu Sig. (2-tailed) .000 .000 .000 2 (NI2) N
30
30
30
30 Pearson
.675 .641 1 .834 Correlation
Norma Individu Sig. (2-tailed) .000 .000 .000 3 (NI3) N
30
30
30
30 Pearson
.926 .928 .834
1 Correlation Total X3
Sig. (2-tailed) .000 .000 .000 N
30
30
30
30 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Persepsi Probabilitas Ditemukan Reliability Case Processing Summary
Probabilitas Ditemukan 1 (PD1)
30 **. Correlation is significant at the 0.01 level (2-tailed).
30
30
30 Total X4 Pearson Correlation .943 .950
30
30
1
Pearson Correlation .792
30 Probabilitas Ditemukan 2 (PD2)
30
30
Sig. (2-tailed) .000 .000 N
Pearson Correlation 1 .792 .943
(PD2) Total X4
N % Cases
Probabilitas Ditemukan 2
Ditemukan 1 (PD1)
30 Correlations Probabilitas
4.0333 .80872
30 Probabilitas Ditemukan 2 (PD2)
3.9000 .75886
Probabilitas Ditemukan 1 (PD1)
2 Item Statistics Mean Std. Deviation N
N of Items .883
Cronbach's Alpha
Reliability Statistics
.0 Total 30 100.0
a
Valid 30 100.0 Excluded
- .950
- Sig. (2-tailed) .000 .000 N
- 1
- Sig. (2-tailed) .000 .000 N
Hasil Uji Reliabilitas dan Validitas Persepsi Besarnya Penalti Reliability Case Processing Summary
N % Valid 30 100.0
a
Cases Excluded .0 Total 30 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.903
3 Item Statistics Mean Std. Deviation N
Besarnya Penalti 1 (BP1) 3.6667 .66089
30 Besarnya Penalti 2 (BP2) 3.5333 .86037
30 Besarnya Penalti 3 (BP3) 3.5667 .67891
30 Correlations Besarnya Penalti Besarnya Besarnya Penalti Total X4 1 (BP1) Penalti 2 (BP2) 3 (BP3)
Pearson
1 .748 .820 .917 Correlation
Besarnya Penalti 1 (BP1) Sig. (2-tailed) .000 .000 .000
N
30
30
30
30 Pearson
.748 1 .764 .923 Correlation
Besarnya Penalti 2 (BP2) Sig. (2-tailed) .000 .000 .000
N
30
30
30
30 Pearson
.820 .764 1 .925 Correlation
Besarnya Penalti 3 (BP3) Sig. (2-tailed) .000 .000 .000
N
30
30
30
30 Pearson
- .917 .923 .925
1 Correlation Total X4
Sig. (2-tailed) .000 .000 .000 N
30
30
30
30 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Niat Kepatuhan Pajak Reliability Case Processing Summary
Pearson Correlation 1 .702 .900
30 **. Correlation is significant at the 0.01 level (2-tailed).
30
30
30 Total Z Pearson Correlation .900 .942
30
30
1
Pearson Correlation .702
30 Niat Kepatuhan Pajak 2 (NKP2)
30
30
Sig. (2-tailed) .000 .000 N
Total Z Niat Kepatuhan Pajak 1 (NKP1)
N % Cases
Niat Kepatuhan Pajak 2 (NKP2)
30 Correlations Niat Kepatuhan Pajak 1 (NKP1)
3.8667 .62881
30 Niat Kepatuhan Pajak 2 (NKP2)
3.8000 .48423
Niat Kepatuhan Pajak 1 (NKP1)
2 Item Statistics Mean Std. Deviation N
N of Items .809
Cronbach's Alpha
Reliability Statistics
.0 Total 30 100.0
a
Valid 30 100.0 Excluded
- .942
- Sig. (2-tailed) .000 .000 N
- 1
- Sig. (2-tailed) .000 .000 N
Hasil Uji Reliabilitas dan Validitas Kepatuhan Pajak Reliability Case Processing Summary
N % Valid 30 100.0
a
Cases Excluded .0 Total 30 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.802
3 Item Statistics Mean Std. Deviation N
Kepatuhan Pajak 1 (KP1) 3.9333 .52083
30 Kepatuhan Pajak 2 (KP2) 3.8667 .62881
30 Kepatuhan Pajak 3 (KP3) 3.9667 .66868
30 Correlations Kepatuhan Pajak Kepatuhan Kepatuhan Total Y 1 (KP1) Pajak 2 (KP2) Pajak 3 (KP3)
Pearson
1 .604 .686 .879 Correlation
Kepatuhan Pajak 1 (KP1) Sig. (2-tailed) .000 .000 .000
N
30
30
30
30 Pearson
.604 1 .481 .818 Correlation
Kepatuhan Pajak 2 (KP2) Sig. (2-tailed) .000 .007 .000
N
30
30
30
30 Pearson
.686 .481 1 .859 Correlation
Kepatuhan Pajak 3 (KP3) Sig. (2-tailed) .000 .007 .000
N
30
30
30
30 Pearson
.879 .818 .859
1 Correlation Total Y
Sig. (2-tailed) .000 .000 .000 N
30
30
30
30 **. Correlation is significant at the 0.01 level (2-tailed). N % Valid 100 100.0
a
Cases Excluded .0 Total 100 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.725
2 Item Statistics Mean Std. Deviation N
Sikap Keadilan 1 (SK1) 3.5400 .61002 100 Sikap Keadilan 2 (SK2) 3.4000 .75210 100
Correlations
Sikap Keadilan Sikap Keadilan Total X1 1 (SK1) 2 (SK2)
Pearson Correlation 1 .581 .863 Sikap Keadilan 1 (SK1) Sig. (2-tailed) .000 .000
N 100 100 100
Pearson Correlation .581 1 .912 Sikap Keadilan 2 (SK2) Sig. (2-tailed) .000 .000
N 100 100 100
Pearson Correlation .863 .912
1 Total X1 Sig. (2-tailed) .000 .000 N 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Norma Sosial Reliability Case Processing Summary
N % Valid 100 100.0
a
Cases Excluded .0 Total 100 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.738
2 Item Statistics Mean Std. Deviation N
Norma Sosial 1 (NS1) 3.7000 .75879 100 Norma Sosial 2 (NS2) 3.7000 .70353 100
Correlations
Norma Sosial 1 Norma Sosial 2 Total X2 (NS1) (NS2)
Pearson Correlation 1 .587 .899 Norma Sosial 1 (NS1) Sig. (2-tailed) .000 .000
N 100 100 100
Pearson Correlation .587 1 .882 Norma Sosial 2 (NS2) Sig. (2-tailed) .000 .000
N 100 100 100
Pearson Correlation .899 .882
1 Total X2 Sig. (2-tailed) .000 .000 N 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Norma Individu Reliability Case Processing Summary
N % Valid 100 100.0
a
Cases Excluded .0 Total 100 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.847
3 Item Statistics Mean Std. Deviation N
Norma Individu 1 (NI1) 3.9000 .67420 100 Norma Individu 2 (NI2) 3.8800 .79493 100 Norma Individu 3 (NI3) 3.7400 .62957 100
Correlations
Norma Individu Norma Individu Norma Individu Total X3 1 (NI1) 2 (NI2) 3 (NI3) Pearson
1 .694 .604 .871 Correlation
Norma Individu Sig. (2-tailed) .000 .000 .000 1 (NI1) N 100 100 100 100 Pearson
.694 1 .664 .911 Correlation
Norma Individu Sig. (2-tailed) .000 .000 .000 2 (NI2) N 100 100 100 100 Pearson
.604 .664 1 .848 Correlation
Norma Individu Sig. (2-tailed) .000 .000 .000 3 (NI3) N 100 100 100 100 Pearson
- .871 .911 .848
1 Correlation Total X3
Sig. (2-tailed) .000 .000 .000 N 100 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Persepsi Probabilitas Ditemukan Reliability Case Processing Summary
Probabilitas Ditemukan 1
Total X4 Pearson Correlation .935 .935
1
Pearson Correlation .750
Probabilitas Ditemukan 2 (PD2)
Sig. (2-tailed) .000 .000 N 100 100 100
Pearson Correlation 1 .750 .935
Total X4 Probabilitas Ditemukan 1 (PD1)
Ditemukan 2 (PD2)
(PD1) Probabilitas
Correlations
N % Cases
3.9000 .83485 100
3.7800 .83581 100 Probabilitas Ditemukan 2 (PD2)
Probabilitas Ditemukan 1 (PD1)
2 Item Statistics Mean Std. Deviation N
N of Items .857
Cronbach's Alpha
Reliability Statistics
.0 Total 100 100.0
a
Valid 100 100.0 Excluded
- .935
- Sig. (2-tailed) .000 .000 N 100 100 100
- 1
- Sig. (2-tailed) .000 .000 N 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Persepsi Besarnya Penalti Reliability Case Processing Summary
N % Valid 100 100.0
a
Cases Excluded .0 Total 100 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.863
3 Item Statistics Mean Std. Deviation N
Besarnya Penalti 1 (BP1) 3.6800 .61759 100 Besarnya Penalti 2 (BP2) 3.6000 .82878 100 Besarnya Penalti 3 (BP3) 3.5800 .63850 100
Correlations
Besarnya Besarnya Besarnya Total X5 Penalti 1 (BP1) Penalti 2 (BP2) Penalti 3 (BP3)
Pearson
1 .655 .732 .873 Correlation
Besarnya Penalti 1 (BP1) Sig. (2-tailed) .000 .000 .000
N 100 100 100 100 Pearson
.655 1 .710 .905 Correlation
Besarnya Penalti 2 (BP2) Sig. (2-tailed) .000 .000 .000
N 100 100 100 100 Pearson
.732 .710 1 .901 Correlation
Besarnya Penalti 3 (BP3) Sig. (2-tailed) .000 .000 .000
N 100 100 100 100 Pearson
- .873 .905 .901
1 Correlation Total X5
Sig. (2-tailed) .000 .000 .000 N 100 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Niat Kepatuhan Pajak Reliability Case Processing Summary
Correlations
Total Z Pearson Correlation .890 .918
1
Pearson Correlation .637
Niat Kepatuhan Pajak 2 (NKP2)
Sig. (2-tailed) .000 .000 N 100 100 100
Pearson Correlation 1 .637 .890
Total Z Niat Kepatuhan Pajak 1 (NKP1)
Niat Kepatuhan Pajak 2 (NKP2)
Niat Kepatuhan Pajak 1 (NKP1)
3.8800 .62410 100
N % Cases
3.7800 .54272 100 Niat Kepatuhan Pajak 2 (NKP2)
Niat Kepatuhan Pajak 1 (NKP1)
2 Item Statistics Mean Std. Deviation N
N of Items .774
Cronbach's Alpha
Reliability Statistics
.0 Total 100 100.0
a
Valid 100 100.0 Excluded
- .918
- Sig. (2-tailed) .000 .000 N 100 100 100
- 1
- Sig. (2-tailed) .000 .000 N 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Hasil Uji Reliabilitas dan Validitas Kepatuhan Pajak Reliability Case Processing Summary
N % Valid 100 100.0
a
Cases Excluded .0 Total 100 100.0
Reliability Statistics
Cronbach's N of Items Alpha
.802
3 Item Statistics Mean Std. Deviation N
Kepatuhan Pajak 1 (KP1) 3.9200 .52570 100 Kepatuhan Pajak 2 (KP2) 3.8200 .68726 100 Kepatuhan Pajak 3 (KP3) 3.9600 .63437 100
Correlations
Kepatuhan Kepatuhan Kepatuhan Total Y Pajak 1 (KP1) Pajak 2 (KP2) Pajak 3 (KP3)
Pearson
1 .575 .657 .850 Correlation
Kepatuhan Pajak 1 (KP1) Sig. (2-tailed) .000 .000 .000
N 100 100 100 100 Pearson
.575 1 .539 .846 Correlation
Kepatuhan Pajak 2 (KP2) Sig. (2-tailed) .000 .000 .000
N 100 100 100 100 Pearson
.657 .539 1 .858 Correlation
Kepatuhan Pajak 3 (KP3) Sig. (2-tailed) .000 .000 .000
N 100 100 100 100 Pearson
.850 .846 .858
1 Correlation Total Y
Sig. (2-tailed) .000 .000 .000 N 100 100 100 100 **. Correlation is significant at the 0.01 level (2-tailed).
Lampiran 8. Output Regresi Persamaan Substruktural 1 Regression Variables Entered/Removed a
a. Predictors: (Constant), Besarnya Penalti, Sikap Keadilan, Norma Sosial, Probabilitas Ditemukan, Norma Individu
b. Predictors: (Constant), Besarnya Penalti, Sikap Keadilan, Norma Sosial, Probabilitas Ditemukan, Norma Individu
a. Dependent Variable: Niat Kepatuhan Pajak
99
Residual 57.701 94 .614 Total 110.440
b
1 Regression 52.739 5 10.548 17.183 .000
a Sum of Squares df Mean Square F Sig.
Model
ANOVA
Model Variables Entered
Variables Removed
a
Std. Error of the Estimate 1 .691 .478
Model R R Square Adjusted R Square
Model Summary
a. Dependent Variable: Niat Kepatuhan Pajak b. All requested variables entered.
. Enter
b
1 Besarnya Penalti, Sikap Keadilan, Norma Sosial, Probabilitas Ditemukan, Norma Individu
Method
.450 .78348
Coefficients
a
Model Unstandardized Coefficients Standardized Coefficients t
B Std. Error Beta
1 (Constant) .937 .820 1.142 Sikap Keadilan .109 .069 .126 1.587 Norma Sosial .349 .067 .430 5.178 Norma Individu .125 .051 .219 2.430 Probabilitas Ditemukan .109 .055 .161 1.991 Besarnya Penalti .102 .043 .180 2.343
Coefficients
aModel Sig. Collinearity Statistics
Tolerance
VIF
1 (Constant) .256 Sikap Keadilan .116 .888 1.126 Norma Sosial .000 .804 1.244 Norma Individu .017 .687 1.456 Probabilitas Ditemukan .049 .853 1.173 Besarnya Penalti .021 .945 1.058
a. Dependent Variable: Niat Kepatuhan Pajak
Lampiran 9. Output Regresi Persamaan Substruktural 2 Regression Variables Entered/Removed a
b. Dependent Variable: Kepatuhan Pajak
b. Predictors: (Constant), Niat Kepatuhan Pajak, Besarnya Penalti, Sikap Keadilan, Probabilitas Ditemukan, Norma Individu, Norma Sosial
a. Dependent Variable: Kepatuhan Pajak
99
Residual 110.724 93 1.191 Total 245.000
b
1 Regression 134.276 6 22.379 18.797 .000
a Sum of Squares df Mean Square F Sig.
Model
ANOVA
Model Variables Entered
Variables Removed
.519 1.09114
a
Std. Error of the Estimate 1 .740 .548
Model R R Square Adjusted R Square
Model Summary b
a. Dependent Variable: Kepatuhan Pajak b. All requested variables entered.
. Enter
b
1 Niat Kepatuhan Pajak, Besarnya Penalti, Sikap Keadilan, Probabilitas Ditemukan, Norma Individu, Norma Sosial
Method
a. Predictors: (Constant), Niat Kepatuhan Pajak, Besarnya Penalti, Sikap Keadilan, Probabilitas Ditemukan, Norma Individu, Norma Sosial
Coefficients
a
Model Unstandardized Coefficients Standardized Coefficients t
B Std. Error Beta
1 (Constant) 3.563 1.150 3.099 Sikap Keadilan .020 .097 .016 .209 Norma Sosial .018 .106 .015 .168 Norma Individu .462 .074 .541 6.243 Probabilitas Ditemukan .326 .078 .324 4.207 Besarnya Penalti -.006 .062 -.007 -.093 Niat Kepatuhan Pajak .013 .144 .009 .093
Coefficients
aModel Sig. Collinearity Statistics
Tolerance
VIF
1 (Constant) .003 Sikap Keadilan .835 .865 1.156 Norma Sosial .867 .626 1.598 Norma Individu .000 .646 1.547 Probabilitas Ditemukan .000 .818 1.222 Besarnya Penalti .926 .893 1.120 Niat Kepatuhan Pajak .926 .522 1.914
a. Dependent Variable: Kepatuhan Pajak