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  • ix

    DAFTAR ISI

    Halaman Judul ....................................................................................................... i

    Halaman Persetujuan Pembimbing ....................................................................... ii

    Halaman Pengesahan ............................................................................................ iii

    Halaman Pernyataan .............................................................................................. iv

    Halaman Motto ...................................................................................................... v

    Halaman Persembahan .......................................................................................... vi

    Kata Pengantar ..................................................................................................... vii

    Daftar Isi ................................................................................................................ ix

    Daftar Tabel dan Gambar ...................................................................................... xiii

    Abstrak .................................................................................................................. xiv

    BAB I PENDAHULUAN

    A. Latar Belakang Masalah .................................................................. 1

    B. Rumusan Masalah ............................................................................ 6

    C. Tujuan Penelitian ............................................................................. 6

    D. Kegunaan Hasil Penelitian ............................................................... 7

    BAB II LANDASAN TEORI

    A. Deskripsi Teori ................................................................................ 8

    1. Pengertian Pajak ........................................................................ 8

    2. Pajak Menurut Syariah ............................................................. 9

    3. Wajib Pajak ............................................................................... 11

    4. Surat Pemberitahuan ................................................................. 12

    5. Teori Keprilakuan dalam Pengembangan TI ............................ 14

    6. Model Penerimaan Teknologi .................................................... 16

    7. E-Filing Direktorat Jendral Pajak ............................................. 18

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    8. Variabel Penelitian .................................................................... 21

    B. Hasil Penelitian Terdahulu ................................................................ 24

    C. Kerangka Berfikir ............................................................................. 29

    D. Hipotesis Penelitian .......................................................................... 30

    BAB III METODE PENELITIAN

    A. Jenis dan Pendekatan Penelitian ....................................................... 32

    B. Sumber Data .................................................................................... 32

    C. Teknik Pengumpulan Data ................................................................ 33

    D. Populasi dan Sampel ......................................................................... 34

    E. Tata Variabel Penelitian ................................................................... 36

    F. Definisi Operasional ......................................................................... 36

    G. Uji Validitas dan Reliabilitas Instrumen ........................................... 39

    1. Uji Validitas ............................................................................... 39

    2. Uji Reliabilitas ........................................................................... 39

    H. Uji Asumsi Klasik ............................................................................. 40

    1. Uji Autokorelasi ......................................................................... 40

    2. Uji Multikolinearitas .................................................................. 40

    3. Uji Heterokedastisitas ................................................................ 41

    4. Uji Normalitas ........................................................................... 41

    I. Analisis Data ..................................................................................... 42

    1. Statistik Deskriptif .................................................................... 42

    2. Uji Statistik ............................................................................... 42

    a. Analisis Regresi Linear Berganda ......................................... 42

    b. Koefisien Determinasi........................................................... 43

    c. Uji Koefisien Regresi Secara Parsial (Uji t) ......................... 43

    d. Uji Koefisien Regresi secara Bersama-sama (Uji f) ............ 43

    BAB IV HASIL PENELITIAN DAN PEMBAHASAN

    A. Gambaran Umum KPP Pratama Kab. Kudus ................................... 45

    1. Sejarah Berdirinya KPP Pratama Kab. Kudus ........................... 45

    2. Visi KPP Pratama Kab. Kudus .................................................. 46

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    3. Misi KPP Pratama Kab. Kudus ................................................ 46

    4. Tujuan ....................................................................................... 46

    5. Wilayah Kerja ........................................................................... 46

    6. Tugas, Fungsi, dan Struktur Organisasi .................................... 46

    7. Sumber Daya Manusia .............................................................. 49

    8. Rencana Strategik dan Penetapan Kinerja ................................ 50

    9. Mandat yang Diberikan kepada Instansi ................................... 50

    10. Peran Strategis DJP ................................................................... 51

    11. Sumber Penerimaan Pajak ........................................................ 51

    B. Gambaran Umum Responden .......................................................... 52

    1. Jenis Kelamin Responden .......................................................... 52

    2. Umur Responden ....................................................................... 52

    3. Tingkat Pendidikan .................................................................... 53

    4. Jenis Pekerjaan/ Profesi ............................................................. 53

    5. Bidang Pekerjaan ...................................................................... 54

    C. Uji Validitas dan Reliabilitas ............................................................ 54

    1. Uji Validitas ............................................................................... 54

    2. Uji Reliabilitas ........................................................................... 55

    D. Hasil Uji Asumsi Klasik ................................................................... 56

    1. Uji Autokorelasi ......................................................................... 56

    2. Uji Multikolinearitas .................................................................. 57

    3. Uji Heterokedastisitas ................................................................ 57

    4. Uji Normalitas ........................................................................... 58

    E. Analisis Data ..................................................................................... 58

    1. Statistik Deskriptif .................................................................... 58

    2. Uji Statistik ............................................................................... 59

    a. Analisis Regresi Linear Berganda ......................................... 59

    b. Uji Koefisien Determinasi (R2) ............................................. 61

    c. Uji Koefisien Regresi Secara Parsial (Uji t) ......................... 61

    d. Uji Signifikasi Koefisien Regresi secara Bersama-sama

    (Uji f) .................................................................................... 62

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    F. Pembahasan ...................................................................................... 63

    1. Pengaruh Persepsi Kegunaan Terhadap Minat Penggunaan E-

    Filing ......................................................................................... 63

    2. Pengaruh Persepsi Kemudahan Terhadap Minat Penggunaan

    E-Filing ...................................................................................... 64

    3. Pengaruh Keamanan dan Kerahasiaan Terhadap Minat

    Penggunaan E-Filing ................................................................. 65

    BAB V PENUTUP

    A. Kesimpulan ....................................................................................... 67

    B. Keterbatasan Penelitian ..................................................................... 68

    C. Saran ................................................................................................. 69

    DAFTAR PUSTAKA

    DAFTAR RIWAYAT HIDUP

    LAMPIRAN-LAMPIRAN

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    DAFTAR TAB