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

a

  Model 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

a

  Model 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

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