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DAFTAR ISI

Halaman

HALAMAN JUDUL ........................................................................................ i

HALAMAN NOTA PERSETUJUAN PEMBIMBING ................................ ii

HALAMAN PENGESAHAN .......................................................................... iii

SURAT PERNYATAAN .................................................................................. iv

HALAMAN MOTTO ...................................................................................... v

HALAMAN PERSEMBAHAN ...................................................................... vi

KATA PENGANTAR ...................................................................................... vii

ABSTRAK ......................................................................................................... ix

DAFTAR ISI ..................................................................................................... x

DAFTAR TABEL ............................................................................................. xiv

DAFTAR GAMBAR ......................................................................................... xv

BAB I : PENDAHULUAN

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

B. Rumusan Masalah ....................................................................... 5

C. Tujuan Penelitian ......................................................................... 5

D. Kegunaan Hasil Penelitian .......................................................... 6

E. Sistematika Penulisan .................................................................. 6

BAB II : LANDASAN TEORI

A. Pajak ............................................................................................ 8

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

2. Fungsi Pajak .......................................................................... 8

3. Teori-Teori Yang Mendukung Pemungutan Pajak .............. 9

4. Jenis pajak ............................................................................ 10

5. Sistem Pemungutan Pajak .................................................... 13

6. Asas-asas Pemungutan Pajak ............................................... 14

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7. Pajak Menurut Para Ulama .................................................. 15

8. Prinsip Pemungutan Pajak Dalam Sejarah Islam ................. 16

B. Pengetahuan Perpajakan.............................................................. 17

1. Teori Pembangunan ............................................................. 17

2. Pengertian Pengetahuan Perpajakan ..................................... 18

3. Indikator Pengetahuan Perpajakan ........................................ 20

C. Kesadaran membayar pajak ........................................................ 20

D. Kepatuhan Wajib Pajak ............................................................... 23

E. Penelitian Terdahulu .................................................................. 26

F. Kerangka Berfikir........................................................................ 30

G. Hipotesis Penelitian ..................................................................... 31

1. Hubungan pengetahuan perpajakan terhadap kepatuhan

wajib pajak orang pribadi ...................................................... 31

2. Hubungan kesadaran membyar pajak terhadap kepatuhan

wajib pajak orang pribadi ...................................................... 31

3. Hubungan antara pengetahuan perpajakan dan keasadaran

membayar pajak terhadap kepatuhan wajib pajak orang

pribadi ................................................................................... 32

BAB III : METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian.................................................. 33

B. Populasi dan Sampel ................................................................... 33

C. Tata Variabel Penelitian .............................................................. 35

D. Definisi Operasional.................................................................... 35

E. Teknik Pengumpulan Data .......................................................... 37

F. Uji Validitas dan Reliabilitas Instrumen ..................................... 38

1. Uji Validititas ........................................................................ 38

2. Uji Reliabilitas Instrumen ..................................................... 38

G. Uji Asumsi Klasik ....................................................................... 39

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H. Analisis Data ............................................................................... 41

1. Statistik Deskriptif ................................................................ 41

2. Uji Statistik .......................................................................... 41

BAB IV : HASIL PENELITIAN DAN ANALISIS

A. Gambaran Umum Obyek Penelitian ............................................ 45

1. Gambaran Umum KPP Pratama Jepara .................................. 45

2. Visi dan Misi KPP Pratama Jepara ......................................... 46

3. Tugas KPP Pratama Jepara ..................................................... 46

B. Gambaran Umum Responden ...................................................... 47

1. Jenis Kelamin Responden ....................................................... 48

2. Umur Responden .................................................................... 48

3. Pendidikan Responden ............................................................ 49

4. Pekerjaan Responden ............................................................. 50

C. Uji Instrumen Penelitian ............................................................. 50

1. Uji Validitas Instrumen ........................................................... 50

2. Uji Reliabilitas Instrumen ...................................................... 53

D. Deskripsi Data Penelitian ............................................................ 54

1. Pengetahuan perpajakan ......................................................... 54

2. Kesadaran membayar pajak .................................................... 56

3. Kepatuhan wajib pajak ........................................................... 57

E. Uji Asumsi Klasik ....................................................................... 58

1. Uji Multikolinieritas ............................................................... 59

2. Uji Autokorelasi ...................................................................... 59

3. Uji Heterokedastisitas ............................................................. 60

4. Uji Normalitas ........................................................................ 61

F. Hasil Analisis Statistik ................................................................ 62

1. Analisis Regresi Linier Berganda ........................................... 62

2. Uji t ......................................................................................... 64

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3. Uji Statistik F ........................................................................ 65

4. Koefisien Determinasi ............................................................ 66

G. Pembahasan ................................................................................. 68

1. Pengaruh Pengetahuan perpajakan Terhadap Kepatuhan

wajib Pajak ............................................................................ 68

2. Pengaruh Kesadaran membayar pajak Terhadap Kepatuhan

wajib Pajak ............................................................................. 69

3. Pengaruh Pengetahuan perpajakan dan Kesadaran

membayar pajak Terhadap Kepatuhan wajib Pajak ............... 70

BAB V : PENUTUP

A. Kesimpulan ................................................................................. 72

B. Keterbatasan Penelitian ............................................................... 72

C. Saran ............................................................................................ 73

DAFTAR PUSTAKA

RIWAYAT HIDUP PENULIS

LAMPIRAN-LAMPIRAN

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DAFTAR TABEL

Tabel Halaman

3.1 Definisi Operasional .............................................................................. 35

3.2 Kriteria Autokorelasi ............................................................................. 39

4.1 Karakteristik Responden Berdasarkan Jenis Kelamin ........................... 48

4.2 Karakteristik Responden Berdasarkan Umur ........................................ 48

4.3 Karakteristik Responden Berdasarkan Pendidikan ................................ 49

4.4 Karakteristik Responden Berdasarkan Pekerjaan .................................. 50

4.5 Hasil Uji Validitas ................................................................................. 51

4.6 Hasil Uji Validitas ................................................................................. 52

4.7 Hasil Uji Validitas ................................................................................. 52

4.8 Hasil Uji Reliabilitas Instrumen ............................................................ 53

4.9 Statistik Deskriptif Variabel pengetahuan perpajakan ........................... 54

4.10 Statistik Deskriptif Variabel kesadaran membayar pajak ...................... 56

4.11 Statistik Deskriptif Variabel kepatuhan wajib pajak ............................. 57

4.12 Hasil Uji Multikolinieritas ..................................................................... 59

4.13 Hasil Uji Autokorelasi ........................................................................... 60

4.14 Nilai Koefisien Regresi .......................................................................... 63

4.15 Hasil Uji t ............................................................................................... 65

4.16 Hasil Uji Statistik F ............................................................................... 66

4.17 Hasil Koefisien Determinasi .................................................................. 67

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DAFTAR GAMBAR

Halaman

Gambar 4.1 Hasil Uji Heterokedastisitas ........................................................ 60

4.2 Hasil Uji Normalitas .................................................................... 61

4.3 Hasil Uji Normalitas .................................................................... 62