PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Kantor SAMSAT UPTD Batusangkar Provinsi Sumatera Barat)

DAFTAR ISI

ABSTRAK…………………………………………………………………... i
ABSTRACT…………………………………………………………….…... ii
KATA PENGANTAR……………………………………………………… iii
DAFTAR ISI………………………………………………………………... viii
DAFTAR TABEL………………………………………………………....... xiii
DAFTAR GAMBAR……………………………………………………….. xv
DAFTAR LAMPIRAN……………………………………………………... xvi
BAB I PENDAHULUAN
1.1 Latar Belakang ....................................................................................1
1.2 Identifikasi Masalah ...................................................................... .....8
1.3 Tujuan Penelitian .......................................................................... .....8
1.4 Kegunaan Penelitian...................................................................... .....9
1.5 Lokasi dan Waktu Penelitian ........................................................ .....9
BAB II TINJAUAN PUSTAKA
2.1 Landasan Teori ............................................................................. .....10
2.1.1 Definisi Pajak ....................................................................... .....10
2.1.2 Ciri-ciri Pajak ....................................................................... .....11
2.1.3 Fungsi Pajak ......................................................................... .....13
2.1.4 Hukum Pajak ........................................................................ .....15

2.1.5 Sistem Pemungutan Pajak .................................................... .....16
2.1.6 Asas Pemungutan Pajak ....................................................... .....17
2.1.7 Cara Pemungutan Pajak ....................................................... .....18
2.1.8 Pengelompokan Pajak .......................................................... .....19
2.2 Pajak Daerah ................................................................................. .....21
2.2.1 Pengertian Pajak Daerah ...................................................... .....21

viii

2.2.2 Peraturan Daerah tentang Pajak Daerah ............................... .....21
2.2.3 Isi Peraturan Daerah tentang Pajak Daerah .......................... .....22
2.2.4 Sistem Pungutan dan Pemungut Pajak Daerah .................... .....22
2.2.5 Jenis-jenis Pajak Daerah ...................................................... .....23
2.3 Pajak Kendaraan Bermotor ........................................................... .....27
2.3.1 Dasar Hukum Pajak Kendaraan Bermotor ........................... .....27
2.3.2 Subjek Pajak Kendaraan Bermotor ...................................... .....28
2.3.3 Objek Pajak Kendaraan Bermotor ....................................... .....29
2.3.4 Wajib Pajak Kendaraan Bermotor ...................................... .....29
2.3.5 Masa Pajak Kendaraan Bermotor ........................................ .....29
2.3.6 Cara Perhitungan Pajak Kendaraan Bermotor .................... .....29

2.4 Pengertian Wajib Pajak ................................................................. .....30
2.5 Kesadaran Wajib Pajak ................................................................. .....30
2.5.1 Definisi Kesadaran Wajib Pajak .......................................... .....30
2.5.2 Bentuk Kesadaran Membayar Pajak .................................... .....32
2.5.3 Indikator Kesadaran Wajib Pajak ........................................ .....33
2.6 Pengetahuan Pajak ........................................................................ .....34
2.6.1 Definisi Pengetahuan Pajak.................................................. .....34
2.6.2 Indikator Pengetahuan Pajak ................................................ .....35
2.7 Kualitas Pelayanan Fiskus............................................................. .....37
2.7.1 Definisi Kualitas Pelayanan Fiskus ...................................... .....37
2.7.2 Indikator Kualitas Pelayanan Fiskus .................................... .....39
2.8 Kepatuhan Wajib Pajak ................................................................. .....40
2.8.1 Definisi Kepatuhan Wajib Pajak .......................................... .....40
2.8.2 Indikator Kepatuhan Wajib Pajak ........................................ .....41
2.9 Penelitian Terdahulu ..................................................................... .....43
2.10 Kerangka Penelitian .................................................................... .....45

ix

2.10.1 Hubungan Kesadaran Wajib Pajak dengan Kepatuhan

Wajib Pajak ...................................................................... .....45
2.10.2 Hubungan Pengetahuan Pajak dengan Kepatuhan
Wajib Pajak ...................................................................... .....46
2.10.3 Hubungan Kualitas Pelayanan Fiskus dengan Kepatuhan
Wajib Pajak ..................................................................... .....46
2.10.4 Hubungan Kesadaran, Pengetahuan, dan Kualitas
Pelayanan Pajak dengan Kepatuhan Wajib Pajak ......... .....47
2.11 Hipotesis Penelitian ................................................................ .....49
BAB III OBJEK dan METODE PENELITIAN
3.1 Objek Penelitian ....................................................................... .....51
3.1.1 Populasi dan Sampel ...................................................... .....52
3.1.2 Teknik Pengumpulan Data ............................................. .....52
3.1.3 Teknik Analisis Data…………. ..................................... .....54
3.1.4 Operasionalisasi Variabel Penelitian.............................. .....55
3.1.5 Pengukuran Variabel Penelitian ..................................... .....59
3.2 Metode Penelitian .................................................................... .....60
3.2.1 Metode Analisis Data ..................................................... .....60
3.2.2 Pengujian Instrumen Penelitian...................................... .....62
3.2.2.1 Uji Validitas .................................................... .....62
3.2.2.2 Uji Reliabilitas ................................................ .....63

3.2.3 Pengujian Asumsi Klasik Regresi ................................. .....65
3.2.3.1 Uji Normalitas ................................................. .....65
3.2.3.2 Uji Multikolinieritas ........................................ .....66
3.2.3.3 Uji Heteroskedastisitas .................................... .....66
3.2.4 Analisis Regresi Linier Berganda ................................. .....67
3.2.5 Analisis Korelasi ........................................................... .....68

x

3.2.6 Analisis Determinasi ..................................................... .....69
3.2.7 Pengujian Hipotesis....................................................... .....70
3.2.8 Penarikan Kesimpulan .................................................. .....73
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ........................................................................ .....74
4.1.1 Pengujian Kualitas Alat Ukur Penelitian ...................... .....74
4.1.1.1 Pengujian Validitas……………… ................. .....74
4.1.1.2 Pengujian Reliabilitas ..................................... .....82
4.1.2 Analisis Deskriptif ........................................................ .....77
4.1.2.1 Gambaran Mengenai Kesadaran Wajib Pajak.. .....78
4.1.2.2 Gambaran Mengenai Pengetahuan Pajak ......... .....85

4.1.2.3 Gambaran Mengenai Kualitas Pelayanan Fiskus ...91
4.1.2.4 Gambaran Mengenai Kepatuhan Wajib Pajak . .....97
4.1.3 Analisis Data dan Pengujian Hipotesis ......................... .....102
4.1.3.1 Pengujian Asumsi Klasik ................................. .....102
1. Uji Normalitas ............................................. .....102
2. Uji Multikolinieritas .................................... .....105
3. Uji Heteroskedastisitas ............................... .....106
4.1.3.2 Regresi Linier Berganda .................................. .....107
4.1.3.3 Koefisien Korelasi ............................................ .....110
4.1.3.4 Koefisien Determinasi...................................... .....113
4.1.3.5 Pengujian Hipotesis .......................................... .....115
1. Uji t (Parsial) ............................................... .....115
2. Uji F (Simultanl) ......................................... .....121

xi

4.2 Pembahasan .............................................................................. .....124
4.2.1 Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan
Wajib Pajak ................................................................... .....124
4.2.2 Pengaruh Pengetahuan Pajak Terhadap Kepatuhan

Wajib Pajak .................................................................... .....124
4.2.3 Pengaruh Kualitas Pelayanan Fiskus Terhadap Kepatuhan
Wajib Pajak ................................................................... .....125
4.2.4 Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak,
Kualitas Pelayanan Fiskus Terhadap Kepatuhan
Wajib Pajak ................................................................... .....126
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan .............................................................................. .....128
5.2 Saran ......................................................................................... .....129
5.2.1 Kantor SAMSAT .......................................................... .....129
5.2.2 Wajib Pajak………… ................................................... .....129
5.2.3 Pemerintah..................................................................... .....130
5.2.4 Peneliti Selanjutnya ....................................................... .....130
DAFTAR PUSTAKA…………………………………………………………132
LAMPIRAN-LAMPIRAN

xii