Author: harry27

Lampiran 1. Identitas Responden

Statistics
| | Jenis Kelamin | Umur | Tingkat Pendidikan | Jenis Pekerjaan
N | Valid | 120 | 120 | 120 | 120
| Missing | 0 | 0 | 0 | 0
Mean | 1.4417 | 2.2667 | 4.6083 | 1.9167

Frequency Table

Jenis Kelamin
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | Pria | 67 | 55.8 | 55.8 | 55.8
| Perempuan | 53 | 44.2 | 44.2 | 100.0
| Total | 120 | 100.0 | 100.0 |

Umur
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | 20-24 tahun | 12 | 10.0 | 10.0 | 10.0
| 25-35 tahun | 64 | 53.3 | 53.3 | 63.3
| > 35 tahun | 44 | 36.7 | 36.7 | 100.0
| Total | 120 | 100.0 | 100.0 |

Tingkat Pendidikan
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | SMA | 18 | 15.0 | 15.0 | 15.0
| DIII | 13 | 10.8 | 10.8 | 25.8
| S1 | 87 | 72.5 | 72.5 | 98.3
| S2 | 2 | 1.7 | 1.7 | 100.0
| Total | 120 | 100.0 | 100.0 |

Jenis Pekerjaan
| | Frequency | Percent | Valid Percent | Cumulative Percent
Valid | 1 | 34 | 28.3 | 28.3 | 28.3
| 2 | 62 | 51.7 | 51.7 | 80.0
| 3 | 24 | 20.0 | 20.0 | 100.0
| Total | 120 | 100.0 | 100.0 |

Lampiran 2. Statistik Deskriptif

Descriptive Statistics
| N | Minimum | Maximum | Mean | Std. Deviation
ENTITAS PEMERIKSAAN PAJAK | 120 | 8.00 | 20.00 | 15.8583 | 2.64192
SISTEM PERPAJAKAN | 120 | 7.00 | 20.00 | 16.0667 | 2.64967
KEPATUHAN | 120 | 9.00 | 20.00 | 16.0167 | 2.78647
PEMAHAMAN PERPAJAKAN | 120 | 29.00 | 45.00 | 37.8667 | 2.78934
KEMUNGKINAN TERDETEKSINYA KECURANGAN | 120 | 10.00 | 20.00 | 15.1750 | 2.31060
ETIKA PENGGELAPAN PAJAK | 120 | 7.00 | 20.00 | 15.0917 | 2.20388
Valid N (listwise) | 120 | | | |

Lampiran 3, Uji Kualitas Data
UJI VALIDITAS

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .740
Bartlett's Test of Sphericity | Approx. Chi-Square | 99.510
| df | 6
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
ENTITAS PEMERIKSAAN PAJAK1 | .839 | .225
ENTITAS PEMERIKSAAN PAJAK2 | .182 | .857
ENTITAS PEMERIKSAAN PAJAK3 | .835 | .235
ENTITAS PEMERIKSAAN PAJAK4 | .282 | .788

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .697
Bartlett's Test of Sphericity | Approx. Chi-Square | 110.192
| df | 6
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
SISTEM PERPAJAKAN1 | .133 | .858
SISTEM PERPAJAKAN2 | .921 | .126
SISTEM PERPAJAKAN3 | .805 | .372
SISTEM PERPAJAKAN4 | .284 | .715

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .746
Bartlett's Test of Sphericity | Approx. Chi-Square | 147.740
| df | 6
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
KEPATUHAN1 | .187 | .977
KEPATUHAN2 | .840 | .109
KEPATUHAN3 | .826 | .322
KEPATUHAN4 | .836 | .132

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .707
Bartlett's Test of Sphericity | Approx. Chi-Square | 260.749
| df | 36
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
PEMAHAMAN PERPAJAKAN1 | .361 | .513
PEMAHAMAN PERPAJAKAN2 | .029 | .766
PEMAHAMAN PERPAJAKAN3 | .508 | .274
PEMAHAMAN PERPAJAKAN4 | .168 | .675
PEMAHAMAN PERPAJAKAN5 | .628 | .385
PEMAHAMAN PERPAJAKAN6 | .596 | .232
PEMAHAMAN PERPAJAKAN7 | .859 | -.170
PEMAHAMAN PERPAJAKAN8 | .614 | .005
PEMAHAMAN PERPAJAKAN9 | .017 | .804

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .775
Bartlett's Test of Sphericity | Approx. Chi-Square | 138.678
| df | 6
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
KEMUNGKINAN TERDETEKSINYA KECURANGAN1 | .868 | .126
KEMUNGKINAN TERDETEKSINYA KECURANGAN2 | .789 | .227
KEMUNGKINAN TERDETEKSINYA KECURANGAN3 | .762 | .348
KEMUNGKINAN TERDETEKSINYA KECURANGAN4 | .239 | .963

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. | .761
Bartlett's Test of Sphericity | Approx. Chi-Square | 125.764
| df | 6
| Sig. | .000

Rotated Component Matrix^a
| Component
| 1 | 2
ETIKA PENGGELAPAN PAJAK1 | .237 | .965
ETIKA PENGGELAPAN PAJAK2 | .710 | .308
ETIKA PENGGELAPAN PAJAK3 | .819 | .203
ETIKA PENGGELAPAN PAJAK4 | .864 | .144

Extraction Method: Principal Component Analysis. 
 Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 3 iterations.

RELIABILITY
  /VARIABLES=EPP1 EPP2 EPP3 EPP4
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 120 | 100.0
| Excluded^a | 0 | .0
| Total | 120 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.738 | 4

RELIABILITY
  /VARIABLES=SP1 SP2 SP3 SP4
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 120 | 100.0
| Excluded^a | 0 | .0
| Total | 120 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.736 | 4

RELIABILITY
  /VARIABLES=K1 K2 K3 K4
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 120 | 100.0
| Excluded^a | 0 | .0
| Total | 120 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.783 | 4

RELIABILITY
  /VARIABLES=PP1 PP2 PP3 PP4 PP5 PP6 PP7 PP8 PP9
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 120 | 100.0
| Excluded^a | 0 | .0
| Total | 120 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.744 | 9

RELIABILITY
  /VARIABLES=KTK1 KTK2 KTK3 KTK4
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 120 | 100.0
| Excluded^a | 0 | .0
| Total | 120 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.788 | 4

RELIABILITY
  /VARIABLES=EtPP1 EtPP2 EtPP3 EtPP4
  /SCALE('ALL VARIABLES') ALL
  /MODEL=ALPHA.

Reliability

Scale: ALL VARIABLES

Case Processing Summary
| | N | %
Cases | Valid | 120 | 100.0
| Excluded^a | 0 | .0
| Total | 120 | 100.0
a. Listwise deletion based on all variables in the procedure.

Reliability Statistics
Cronbach's Alpha | N of Items
.776 | 4

Lampiran 4, Uji Asumsi Klasik 

Uji normalitas

One-Sample Kolmogorov-Smirnov Test
| | ENTITAS PEMERIKSAAN PAJAK | SISTEM PERPAJAKAN | KEPATUHAN | PEMAHAMAN PERPAJAKAN | KEMUNGKINAN TERDETEKSINYA KECURANGAN | ETIKA PENGGELAPAN PAJAK
N | 120 | 120 | 120 | 120 | 120 | 120
Normal Parameters^a | Mean | 15.8583 | 16.0667 | 16.0167 | 37.8667 | 15.1750 | 15.0917
| Std. Deviation | 2.64192 | 2.64967 | 2.78647 | 2.78934 | 2.31060 | 2.20388
Most Extreme Differences | Absolute | .117 | .129 | .103 | .155 | .136 | .140
| Positive | .084 | .083 | .076 | .155 | .136 | .140
| Negative | -.117 | -.129 | -.103 | -.152 | -.114 | -.127
Kolmogorov-Smirnov Z | 1.284 | 1.417 | 1.132 | 1.701 | 1.485 | 1.535
Asymp. Sig. (2-tailed) | .074 | .036 | .154 | .006 | .024 | .018
a. Test distribution is Normal. | | | | | |

Uji Normalitas Dengan Unstandardized Residual
One-Sample Kolmogorov-Smirnov Test
| | Unstandardized Residual
N | 120
Normal Parameters^a | Mean | .0000000
| Std. Deviation | 1.69775978
Most Extreme Differences | Absolute | .076
| Positive | .054
| Negative | -.076
Kolmogorov-Smirnov Z | .830
Asymp. Sig. (2-tailed) | .496
a. Test distribution is Normal. |

UJI MULTIKOLINEARITAS

Coefficients^a
Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig. | Collinearity Statistics
| B | Std. Error | Beta | | | Tolerance | VIF
1 | (Constant) | 9.086 | 2.567 | | 3.539 | .001 | |
| ENTITAS PEMERIKSAAN PAJAK | -.089 | .069 | -.106 | -1.286 | .201 | .762 | 1.313
| SISTEM PERPAJAKAN | .012 | .167 | .015 | .074 | .941 | .129 | 7.779
| KEPATUHAN | -.054 | .159 | -.068 | -.341 | .734 | .129 | 7.747
| PEMAHAMAN PERPAJAKAN | -.024 | .060 | -.030 | -.395 | .693 | .896 | 1.116
| KEMUNGKINAN TERDETEKSINYA KECURANGAN | .592 | .075 | .621 | 7.850 | .000 | .833 | 1.201
a. Dependent Variable: ETIKA PENGGELAPAN PAJAK | | | | |

UJI HETEROSKEDASTISITAS

Coefficients^a
Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig.
| B | Std. Error | Beta | |
1 | (Constant) | 4.047 | 1.542 | | 2.624 | .010
| ENTITAS PEMERIKSAAN PAJAK | -.016 | .041 | -.040 | -.379 | .705
| SISTEM PERPAJAKAN | -.098 | .101 | -.251 | -.975 | .332
| KEPATUHAN | .070 | .095 | .188 | .734 | .465
| PEMAHAMAN PERPAJAKAN | -.048 | .036 | -.130 | -1.331 | .186
| KEMUNGKINAN TERDETEKSINYA KECURANGAN | -.012 | .045 | -.027 | -.263 | .793
a. Dependent Variable: ABS_RES | | | |

Lampiran 5. Pengujian Hipotesis

Variables Entered/Removed^b
Model | Variables Entered | Variables Removed | Method
1 | KEMUNGKINAN TERDETEKSINYA KECURANGAN, ENTITAS PEMERIKSAAN PAJAK, PEMAHAMAN PERPAJAKAN, KEPATUHAN, SISTEM PERPAJAKAN^a | . | Enter
a. All requested variables entered. |
b. Dependent Variable: ETIKA PENGGELAPAN PAJAK

Model Summary
Model | R | R Square | Adjusted R Square | Std. Error of the Estimate
1 | .638^a | .407 | .381 | 1.73459
a. Predictors: (Constant), KEMUNGKINAN TERDETEKSINYA KECURANGAN, ENTITAS PEMERIKSAAN PAJAK, PEMAHAMAN PERPAJAKAN, KEPATUHAN, SISTEM PERPAJAKAN

ANOVA^b
Model | Sum of Squares | df | Mean Square | F | Sig.
1 | Regression | 234.987 | 5 | 46.997 | 15.620 | .000^a
| Residual | 343.004 | 114 | 3.009 | |
| Total | 577.992 | 119 | | |
a. Predictors: (Constant), KEMUNGKINAN TERDETEKSINYA KECURANGAN, ENTITAS PEMERIKSAAN PAJAK, PEMAHAMAN PERPAJAKAN, KEPATUHAN, SISTEM PERPAJAKAN
b. Dependent Variable: ETIKA PENGGELAPAN PAJAK | |

Coefficients^a
Model | Unstandardized Coefficients | Standardized Coefficients | t | Sig.
| B | Std. Error | Beta | |
1 | (Constant) | 9.086 | 2.567 | | 3.539 | .001
| ENTITAS PEMERIKSAAN PAJAK | -.089 | .069 | -.106 | -1.286 | .201
| SISTEM PERPAJAKAN | .012 | .167 | .015 | .074 | .941
| KEPATUHAN | -.054 | .159 | -.068 | -.341 | .734
| PEMAHAMAN PERPAJAKAN | -.024 | .060 | -.030 | -.395 | .693
| KEMUNGKINAN TERDETEKSINYA KECURANGAN | .592 | .075 | .621 | 7.850 | .000
a. Dependent Variable: ETIKA PENGGELAPAN PAJAK | | |