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THE INFLUENCE OF TAX CONSCIOUSNESS, SERVICE TAX
AUTHORITIES, AND TAX SANCTIONS ON TAX COMPLIANCE
(SURVEY ON INDIVIDUAL TAXPAYER CONDUCTING BUSINESS
OPERATIONS AND PROFESSIONAL SERVICE IN JAKARTA)
By:
DIAH NUR PERTIWI
NIM : 109082100023
INTERNATIONAL PROGRAM
ACCOUNTING DEPARTEMENT
FACULTY OF ECONOMICS AND BUSINESSES
STATE ISLAMIC UNIVERSITY SYARIF HIDAYATULLAH
JAKARTA
1434 H / 2013
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CURRICULUM VITAE
Personal Data
Full Name : Diah Nur Pertiwi
Nick Name : Diah
Address : JL Sarbini 1 No 20 RT 008/ RW 06 Kec. Makasar, East
Jakarta
Mobile Phone : 081298862069
E-mail : [email protected]
Place, Date of Birth : Jakarta, March 14th
1992
Gender : Female
Religion : Islam
Nationality : Indonesia
Personality : Responsible, hard worker, good in individual and team work
Education
Elementary School SDN 05 1997-2003
Junior High School SMP Islam PB Sudirman Jakarta 2003-2006
Senior High School SMAN 10 Jakarta 2006-2007
SMAN 67 Jakarta 2007-2009
University UIN Syarif Hidayatullah Jakarta 2009-now
Major: Accounting International Class Program
Informal Education
LBPP LIA, TOEFL and Conversation (2012/2013)
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Work Experience
Internship at Koperasi Dinas Sosial Provinsi DKI Jakarta (2012)
Organization Experience
Member of BEMJ Akuntansi UIN Syarif Hidayatullah Jakarta (2010)
Seminar
Summer School “Renewable Energy-Leadership and Enterpreneurship” in
Weiden, Germany, sponsored by DAAD ( September 10-18, 2011)
Activity of Co-curricular
Company visit to Perum Peruri (2010)
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ABSTRACT
The purpose of this research was to analyze the influence of tax
consciousness, service tax authorities and tax sanctions on individual taxpayer
compliance conducting business operations and professional services. The number of
taxpayers are increase every year. But, it is not balanced with the level of tax
compliance. The compliance problem becomes an obstacle in optimizing of tax
revenue. This research examines the level of compliance of individual taxpayers
conducting business operations and professional services in Jakarta by using several
independent variables such as tax consciousness, service tax authorities and tax
sanctions.
The data used in this research is primary data and selected by using
convenience sampling method. The samples consists of 57 respondents, that is an
individual taxpayers conducting business operation and professional service in
Jakarta. The data is tested by using multiple linier regression analysis. The data
tested using SPSS 20. Researcher also did validity and reliability test for the
questioners. Classical assumption test using multicollinearity test, normality test, and
heteroscedasticity test. For hypothesis testing, researcher using the coefficient of
determination (R2), simultaneous test (F-test), and partial test (T-test).
Based on the results of the analysis undertaken concluded that tax consciousness,
service tax authorities and tax sanctions have significant effect on tax compliance.
Keywords: Tax compliance, tax consciousness, service tax authorities and tax sanctions.
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ABSTRAK
Tujuan penelitian ini adalah untuk menganalisis pengaruh kesadaran pajak,
pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi
yang melakukan kegiatan usaha dan pekerjaan bebas.Jumlah wajib pajak dari tahun
ke tahun semakin bertambah. Namun bertambahnya jumlah wajib pajak tersebut
tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Masalah
kepatuhan tersebut menjadi kendala dalam pemaksimalan penerimaan pajak.
Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi yang melakukan
kegiatan usaha dan pekerjaan bebas di Jakarta dengan menggunakan beberapa
variabel bebas seperti kesadaran pajak, pelayanan fiskus, dan sanksi pajak.
Data yang digunakan dalam penelitian ini adalah data primer yang dipilih
menggunakan metode convenience sampling. Sampel terdiri dari 57 responden yaitu
wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di
Jakarta. Data diuji dengan menggunakan analisa regresi linier berganda. Pengujian
data menggunakan SPSS 20. Peneliti juga melakukan uji validitas dan uji reliabilitas
untuk keusioner. Uji asumsi klasik yang digunakan adalah uji multikoliniaritas, uji
normalitas, dan uji heteroskedasitas. Untuk pengujian hipotesis peneliti
menggunakan koefisien determinasi(R2),Uji simultan (F-test),dan uji parsial (T-test).
Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa
kesadaran pajak, pelayanan fiskus, dan sanksi pajak memiliki pengaruh yang
signifikan terhadap kepatuhan pajak.
Kata kunci : Kepatuhan pajak, kesadaran pajak, pelayanan fiskus, dan sanksi pajak
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FOREWORD
Assalammu'alaikumWr.Wb
All Praise to Allah SWT as the Hearer, the Seer and above all an abundance
of grace, Taufiq, as well as his guidance. So, because Allah SWT I can finish this
research on time.
Shalawat always gives to the Prophet of Muhammad SAW and all his family
and friends who always helped him in establishing Dinullah in this earth.
With the strength, intelligence, patience, and strong desire from Allah SWT, I
am able to finish this mini thesis as graduation pre requirement for bachelor degree. I
believe there is an invisible hand which have helped me going through this process.
My special thank for my mother, Nuri Sawitri, and my father, Soewignjo, who
has been helping and support me to finish the thesis. I just can pray that Allah SWT
will give you back for everything that you have done. Thank you also, you always
pray for me in your sholah.
I believe I am nothing without each one of you who has helped me in
finishing this thesis. Thus, in this very special moment, let me say many thanks to all
of them have been helping me in the process of this thesis, including:
1. Prof. Dr. Abdul Hamid, MS as Dean of Faculty of Economics and
Business
2. M. Arief Mufraeni, Lc., Msi as Head of International Program.
3. Ahmad Dumyathi Bashori, MA as Secretary of International Program.
4. Dr. Amilin, SE., Ak., M.Si as thesis supervisor I, you are my mentor
who has provided direction and guided me, share your knowledge to
me, and thank you so much for your time and your help. So I can
finish this thesis.
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5. Wilda Farah SE., M.Si,AK as thesis supervisor II. You are the best
mentor with your carefulness, specificity and punctuality. You have
given me direction and guided me. Thank you so much for your time
and your help. So, I can finish this thesis.
6. All lecturers who have taught me patiently, may they have given are
recorded in Allah SWT almighty and all staff UIN Syarif Hidayatullah
Jakarta, special thank to Mr. Sugih Waluyo “thanks a lot you have
taught me and gave explainantion about thesis and also for provide
information and official stuffs that I needed in college”.
7. My sister, Niken and my brother, Royyan, who has always helped and
supported me for my best, whatever I do and whenever it is.
8. All my friends in accounting international 2009. Thanks for the
remarkable moments that we had been through together and special
thanks for some of you that already shared and taught me your
valuable experiences, especially in doing thesis. Thanks also for my
friends in management international 2009.
9. Thanks for all seniors and juniors that had helped me during my study,
comprehensive test and thesis.
I realize this minithesis is still far from perfection, thus suggestions and
constructive criticism from all parties are welcome, in order to improve my thesis.
Finally, only Allah SWT will return all and I hope this thesis will be useful to all
parties, especially for writers and readers in general, may Allah bless us and recorded
as the worship of Allah’s hand. Amin.
Wassalammualaikum Wr.Wb
Jakarta, May 2013
Diah Nur Pertiwi
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TABLE OF CONTENTS
Cover ………………………………………………………………………… i
Certification from Supervisor ……………………………………………….. ii
Certification of Comprehensive Exam Sheet ................................................... iii
Certification of Thesis Exam Sheet ................................................................... iv
Sheet Statement Authenticity Scientific Work ................................................. v
Curriculum Vitae .............................................................................................. vi
Abstract ............................................................................................................ viii
Abstrak ............................................................................................................. ix
Foreword .......................................................................................................... x
Table of Contents …………………………………………………………….. xii
List of Tables ………………………………………………………………… xvi
List of Figures …………………………………………………………............ xviii
List of Graph ………………………………………………………………….. xix
List of Appendix ………………………………………………………………. xx
Chapter I INTRODUCTION
A. Background Issues ……………………………………….... 1
B. Problem Formulation ……………………………………… 11
C. Objectives Research ………………………………………. 12
D. Benefits of Research ……………………………………… 12
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Chapter II LITERATURE REVIEW
A. Literature Review………………………………………… 14
1. Taxation…..…………………………………………... 14
2. Tax Consciousness…………..………………………. 20
3. Service Tax Authorities…….…………….………… 23
4. Tax Sanction……………………………………..…. 28
5. Tax Compliance…………………………..………… 32
6. Taxpayer Conducting Business Operations and
Professional Service………………………............... 35
B. Previous Research ………………………………………….. 38
C. Logical Framework ………………………………………… 41
D. Hypothesis ………………………………………………….. 43
Chapter III RESEARCH METHODOLOGY
A. Research Scope …………………………………………….. 46
B. Sampling Method …………………………………………... 46
C. Data Collection Method ……………………………………. 47
D. Analysis Method ……………………………………………. 48
1. Descriptive Statistics …………………………………….. 48
2. Data Quality Test ………………………………………. 48
3. Classical Assumptions Test …………………………… 49
a. Multicollinearity Test ……………………………… 50
b. Normality Test…..……………………………………. 50
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c. Heteroscedasticity Test ……………………………. 50
4. Hypothesis Testing …………………………………….. 51
a. Coefficient of Determination ……………………… 52
b. Statistic F- Test…………………………………. 53
c. Statistic t-Test…………………….…………….. 53
E. Operational Research Variable ……………………………. 54
Chapter IV RESULT AND ANALYSIS
A. General Description of Research Object …………………... 57
1. Place and Time of Research…………………………… 57
2. Characteristics of Sample…………………………….. 58
3. Characteristics of Respondents……………………….. 59
B. Test Result of Analysis Methods……………………......... 64
1. Descriptive Statistics …………………………………… 64
2. Data Quality Test ………………………..…………… 66
a. Validity Test …………….……………………… 66
b. Reliability Test …………………………………. 69
3. Result of Classical Assumptions Test ……………….. 70
a. Result of Multicollinearity Test…………………… 70
b. Result of Heteroscedasticity Test …………………. 71
c. Result of Normality Test…………..……………… 72
4. Hypothesis Testing …………………………………… 73
a. Multiple Regression Testing………………………. 73
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b. Result of Coefficient Determination ……………… 74
c. Result of F- Test (Simultaneous) …………………. 76
d. Result of t-Test (Partial)……………………………. 77
C. Analysis…………………………………………………….. 78
Chapter V CONCLUSION AND IMPLICATION
A. Conclusion …………………………………………………. 82
B. Implication………….……………………………………… 83
REFERENCE …………………………………………………………………. 86
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LIST OF TABLES
No. Description
1.1 Domestic Revenues 2006-2011 ………………………………….…… 2
2.1 Previous Research …..…………………………………………… 38
3.1 Operational Research Variable ………………………….………..…. 56
4.1 Tax Revenue Target in Jakarta 2010-2012 ….………………………. 57
4.2 Questionnaires Distribution ……………………………………….… 58
4.3 Characteristic Respondents ………………………………………… 59
4.4 Characteristic Respondents Based on Gender …..………………….... 60
4.5 Characteristic Respondents Based on Ages…………………………… 61
4.6 Characteristic Respondents Based on Job …………………………….. 62
4.7 Characteristic Respondents Based on Education ……………………… 63
4.8 Characteristic Respondents Based on Time as Taxpayer ……………… 64
4.9 Descriptive Statistics ………………………………………………........ 65
4.10 Validation Test for Tax Consciousness ………………………………... 67
4.11 Validation Test for Service Tax Authorities ……………………………. 67
4.12 Validation Test for Tax Sanctions ……………………………………… 68
4.13 Validation Test for Tax Compliance ……………………………………. 68
4.14 Reliability Test ………………………………………………………….. 69
4.15 Multicollinearity Test …………………………………………………… 70
4.16 Multiple Regression Test ……………………………………………….. 73
4.17 Determination Coefficient Test …………………………………………. 74
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4.18 Statistic F Test ………………………………………………………… 76
4.19 Statistic t Test …………………………………………………………. 77
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LIST OF FIGURES
No. Description
2.1 Logical Framework …………………………………………………..... 42
4.1 Characteristic Respondents Based on Gender …………………......... 60
4.2 Characteristic Respondents Based on Ages …………………….……. 61
4.3 Characteristic Respondents Based on Job ……..………………….. 62
4.4 Characteristic Respondents Based on Education …………………….. 63
4.5 Characteristic Respondents Based on Time as a Taxpayer …………….. 64
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LIST OF GRAPH
No. Description
1.1 Domestic Revenue 2006 -2011 ………………………………………… 3
4.1 Heteroscedasticity Test ( Scatterplot ) …………………………………… 71
4.2 Normality Test ( P- Plot) …………………………………………………. 72
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LIST OF APPENDIXES
No Description
Appendix 1 Research Letter …………………………………………. 90
Appendix 2 Research Questioner ………………………………….... 91
Appendix 3 Respondent Identity ……………………………………. 94
Appendix 4 List of Respondents …………………………………….. 95
Appendix 5 Result of SPSS ………………………………………….. 105
1
CHAPTER I
INTRODUCTION
A. Background
Source of state revenue comes from a variety of sectors, both internal and
external sectors. One source of revenue from the internal sector is taxes, while
external revenue sources such as foreign loans. Source of state revenues are used
to finance government spending and national development, one of which is taxed
as internal sector. Tax revenues are not directly aimed at improving the welfare
and prosperity of the people.
According to Soemitro (Accounting Taxation, 2010:4), the tax is a
contribution to the treasury of the State under the law (which can be enforced) and
did not receive reciprocal services directly demonstrated, it is used to pay for
general expenses.
In an effort to reduce dependence on external sources of revenue, the
government try to maximize internal revenue. The role of tax revenues from year
to year has increased its overall revenue, it can be seen in Table 1.1 and describe
in graph 1.1. Tax revenues is very important for the state, therefore the Directorate
General of Tax which is a government agency under the Ministry of Finance
acting as manager of the tax system in Indonesia is trying to increase tax revenues
by reforming the tax aims to simplify the tax system can have a includes tax rates,
non taxable income, and the tax collection system. It is stated in Act No. 36 year
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2008 which is the fourth amendment of the Act No. 7 year 1983 on Income Tax
Act No. 36 year 2008 was passed on 23 September 2008 and came into force on
January 1, 2009.
Act No. 28 year 2007 on "General Provisions and Tax Procedures", mentions
that the taxpayer is an individual or entity, including taxpayers, cutting taxes, and
the tax collectors who have rights and obligations in accordance with the
provisions of tax legislation taxation. One form of the reaction can be seen from
tax compliance to pay tax. It becomes important because it affects the amount of
state income taxes.
Table 1.1
Domestic Revenues 2006-2011
(trillion rupiah)
Year Tax
Revenue
Percentage
of Tax
Revenue
Non-Tax
Revenue
Percentage
of Non-Tax
Revenue
Total Percentage
of Total
2006 409,2 64,3% 227 35,6% 636,2 100%
2007 491 69,5% 215,1 30,46% 706,1 100%
2008 658,7 67,2% 320,6 32,7% 979,3 100%
2009 619,9 73,17% 227,2 26,8% 847,1 100%
2010 723,3 72,8% 268,9 27,1% 992,2 100%
2011 878,7 75,4% 286,6 24,5% 1.165,3 100%
Source: www.anggaran.depkeu.go.id 2011
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Graph 1.1
Source: Data are processed
From the graph 1.1 by table 1.1 it can be seen that the development of
domestic revenue from the year 2006 to 2011 was increased, although each year
fluctuated on tax revenue that could be seen in the percentage from 2006 to 2011
but in the end of year 2011 increased on the tax revenue, and when seen in non-tax
revenue was decreased from 2006 to 2011 in the percentage amount, and if looked
the ratio of the percentage each year in tax revenue and non-tax revenue, the
amount of tax revenue is higher than non-tax revenue, as in 2006 the percentage of
tax revenue was 64.3%, and non-tax revenue was 35.6%, as well as in 2011 the
percentage of tax revenue was 75.4% and non-tax revenue was 24.5%, thus it can
be said that tax revenue as a main source of income for the State. The increase in
the tax sector as one of the sources is possible and open wide, based on the number
of taxpayers, both individual taxpayer or corporate taxpayer that increases each
year, with increasing population and prosperity. In addition, the tax is a sector that
plays a major role for government revenues. Therefore, the amount of tax revenue
that government use for national development of a country takes the role of the
0
500
1000
1500
2006 2007 2008 2009 2010 2011
Tax Revenue
Non-Tax Revenue
Total
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community, where a willingness of the whole both individual taxpayers and
entities to comply with the tax laws that hold in a country.
The role of the tax as a source of revenue for the State, efforts to increase tax
revenues continue to be made by the government in this case is the task of the
Directorate General of Tax in Minister of Finance. Various attempts were made in
order that the Directorate General of Tax maximum tax revenues, among others, is
to extensification and intensification taxes. This is done by way of extension of tax
subject and object, to capture new taxpayers.
Effort to maximize tax revenue cannot rely solely on the role of the
Directorate General of Taxation and the tax officer, but also takes an active role
from the taxpayers themselves. The role of community in tax revenue is on
whether or not people are willing to either agency or individual who signed up to
have a NPWP and implement tax obligations. Role of the taxpayer has always
been considered the greatest contribution in the world of taxes and the taxpayer
has low contribution of tax. Actually, the role of individual taxpayer also has a
high contribution in tax revenue. It can be seen from the Population Census
conducted by the Central Statistics Agency (BPS) in 2010 showed that the
population of the entire Indonesian population of 237,641,326 people and
9,607,787 people of DKI Jakarta (www.bps.go.id). Central Statistics Agency
(BPS) also explains that in Indonesia taxpayer who reports SPT only 8.5 million
people, equivalent with 7.73% of the 110 million people who work actively, while
5
corporate taxpayer reported SPT only 466 thousand people equivalent with 3,6%
of 12.9 million existing macro corporate taxpayer (Kompas, October 2011).
Several phenomena of cases occurring in the world of taxation Indonesia
recently made public and concerned taxpayers to pay taxes. Of the cases that
convolute the country, tax case in the second rank after case of corruption is
endemic in all walks of life today. In the past, this department is known loaded
with games between the employees associated with the taxpayers. One of the cases
was phenomenal from the Gayus Tambunan case. Gayus arguably iconic
Indonesian tax case. Former tax official IIIA group was suspected of accepting
bribes and gratuities, and stored in a safe deposit box owned by him Rp 74 billion.
Gayus assets totaled reached 659.8 thousand U.S. dollars and 9.68 Singapore
dollars. Gayus was also involved in cases of alleged bribery prison chief Mako
Brimob (Vivanews, Juny 2010). The condition can affect tax compliance and
reduced public trust of taxation, because the taxpayers do not want any tax already
paid by the tax authorities abused themselves. Therefore, some of the public and
the taxpayer sought to avoid taxes, even though it is the duty of a good citizen.
According to John Hutagaol et al (2007) concerning the conclusion of
research conducted by previous researchers Andreoni et al (1998) several aspects
that affect taxpayer compliance in terms of the public finances, in terms of law
enforcement, organizational structure, labor and ethics.
Financial terms of the realization of the public views the government's tax
revenue earned. For the law enforcement side views of how fair government
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sanctions against those who not doing tax obligations including the government's
own family or friends. When viewed in terms of organizational structure,
manpower and ethics is a form of internal problems derived from the tax office.
Those issues concerning professionalism in the service of an employee tax to
taxpayers (Hutagaol et al: 2007).
Good service tax authorities are expected to increase taxpayer compliance. In
research Supadmi (2010) mentioned that to improve tax compliance in meeting tax
obligations, quality of service tax should be increased by the tax authorities. Good
service tax authorities will provide comfort to taxpayers. Hospitality workers and
ease the tax information system of taxation, including the taxation services.
Jatmiko research (2006) found that the service tax authorities have a significant
positive effect on tax compliance.
Various ways have been done by the government to increase tax compliance
which is still low. One way is to improve the quality of service tax authorities or
tax officials. Service tax authorities is also important to explore the state income,
tax authorities which should serve the taxpayers with an honest, professional and
responsible, but in a fact that the tax authorities are not all clean and some are
naughty in the sense often abuse their authority to manipulate the data associated
with the SPT mandatory tax as an example the case of Gayus Tambunan in 2011.
With this case the taxpayers feel that the money from the taxes that they pay are
not managed properly and honestly. Therefore, the quality of service tax
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authorities can greatly affect tax compliance. If the quality of service tax
authorities is very good, then taxpayer perceptions of the service will increase.
Good service tax authorities which is gives service tax authorities (serve) for
the person or people who have an interest in the organization in accordance with
the basic rules and procedures that have been established. Services tax authorities
include the ability competencies that are have skills, knowledge, and experience in
terms of tax policy, administration and taxation laws and motivation as a public
servant. The tax authorities work in a transparent, voluntary helped difficulty of
taxpayer (willing to provide counseling), tax authorities always maintain neatness
in appearance, said keeping well and be polite, provide the tax authorities with
quick and agile to help taxpayers difficulties.
Meanwhile, another phenomenon is for taxpayers raised the question as to
how much tax will be calculated and how much tax will be paid by the taxpayer,
until giving rise to the violation, because there is less of taxpayer consciousness of
tax obligation in performing tax payments to the State, by not submit SPT in
specified period, with stalling to make payment or deliver SPT incorrectly, such as
by deliberately manipulating the total personal income tax. If the number of
income tax payers are small, then the amount of tax to be paid to the state for the
payment of any tax as small as possible, and deliberately did not meet tax
obligations that cause loss for the State of the obligation to pay a tax specified in
the provisions of general law of taxation.
8
If there deliberately manipulate data with the aim to make tax payments to be
as efficient as possible, or not submit a SPT within a certain time, it will be subject
to administrative sanctions that may be tax penalties, interest, and gains.
General provisions and procedures of tax laws has been stipulated in the Act,
and the tax sanctions. Sanctions need to provide lessons for tax offenders. For
example, in Article 7 of Art No. 28 Year 2007 on General Provisions and Tax
Procedures when the SPT was not delivered within the period referred to in Article
3 paragraph (3) or an extension of the deadline submission of the SPT as referred
to in Article 3 paragraph (4), subject to administrative sanctions in the form of a
fine of Rp 500.000,00 (five hundred thousand rupiah) to the Value Added Tax
SPT Period, Rp 100,000,00 (one hundred thousand rupiah) to another SPT Period,
and Rp 1,000,000,00 (one million rupiah) for the Annual Income Tax of Corporate
Taxpayer and Rp100.000,00 (one hundred thousand rupiah) to the Annual Income
Tax of individual Taxpayer. Thus, it is expected that tax laws obeyed by the
taxpayer. The taxpayer will meet the tax obligation when taxation view that
sanctions would be more detrimental (Jatmiko, 2006). Research conducted by
Purnomo (in Supadmi, 2010) found that perceptions of sanctions taxation taxpayer
has a positive influence on tax compliance. The results Yadnyana (2009) in
Muliari and Setiawan (2010) found that sanctions have a positive effect on tax
compliance of taxpayers.
Taxpayer consciousness of the functions of taxation as state funding is needed
to improve tax compliance (Jatmiko, 2006). According Suardika (quoted from
9
Muliari and Setiawan, 2010), the public must be aware of its existence as a citizen
and must always uphold the Constitution of 1945 as the legal basis for organizing
the state. Research conducted by Jatmiko (2006) found that consciousness of
taxation has a significant positive effect on tax compliance. Research conducted
by Muliari and Setiawan (2010) also found that consciousness of the taxpayer and
a significant positive effect on compliance reporting individual taxpayers.
Individual taxpayers conducting business or professional services must fill out
SPT yearly Form 1770. Individual taxpayers conducting business or professional
service is an individual who organizes activities and is not bound by a bond with
the employer. Individual taxpayers conducting business enterprise carries on
business as trade, services, industry, and others. While the definition of
professional service is work performed by an individual who has special expertise
in an effort to generate income and is not bound by a bond with the employer.
Examples of professional service is in private practice as a physician, consultants,
lawyers, and others. Individual taxpayers in the country with respect to
employment or occupation, services, and activities of related work in the form of
salaries, wages, honoraria, allowances and other payments. In this case, the tax
calculation will be based on the provisions of the Income Tax Law Article 21.
Income received in connection with the work of the tax will be deducted by the
employer, government treasury, or event organizers.
Based on the statement above, the researchers motivated to do this research
about tax consciousness, service tax authorities, and tax sanctions towards tax
10
compliance on individual taxpayers conducting business activitity and professional
services, because tax compliance for individual taxpayers is still considered low to
implement tax liability because most taxpayers are concerned to pay tax liability
that could be misused for vested interests. Thus researchers motivated to examine
the consciousness for individual taxpayers, especially taxpayers conducting
business activity and professional service in Jakarta, and motivated to examine the
taxpayer's perception of the service tax authorities whether it is helps, administer,
and prepare all the needs of taxpayers well, and perceptions about tax sanction
whether it is followed, obeyed, and complied by the taxpayer in accordance with
the tax laws, by complied tax sanction given the taxpayer would not violate norms
of taxation. Based on that statement, the factors to be tested in this research is the
tax consciousness, service tax authorities, tax sanction and tax compliance on
individual taxpayers. Based on the description above, the authors are interested in
preparing thesis entitled "The Influence of Tax Consciousness, Service Tax
Authorities, and Tax Sanctions on Tax Compliance" (Survey on the
Individual Taxpayer Conducting Business Operations and Proffesional
Service in Jakarta).
This research is a development from previous research, the research
conducted by Muliari and Setiawan (2010). The difference of this research with
previous research is as follows:
1. Variables that used in previous researchers are tax sanction, tax
consciousness, and compliance reporting on individual taxpayers. Meanwhile,
11
in this research, the researchers added a variable that is the service tax
authorities, which suggested in previous research to examine other factors that
may affect tax compliance reporting.
2. The object of this research is the individual taxpayer conducting business
activity and professional services, such as doctors, teachers, lawyers in
Jakarta. Meanwhile, the object of previous research are all taxpayers in the
Tax Office Primary East Denpasar.
3. Previous research is conducted in 2010, whereas this research conducted in
2013.
B. Problem Formulation
Based on the description contained in the above background, the problem to
be formulated as:
1. Is tax consciousness has significant influence with tax compliance?
2. Is service tax authorities has significant influence with tax compliance?
3. Is tax sanctions has significant influence with tax compliance?
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C. Research Objective and Benefit
1. Research Objectives
The purpose of this research is as follows:
a. Analyzing the influence of tax consciousness on tax compliance.
b. Analyzing the influence of service tax authorities on tax compliance.
c. Analyzing the influence of tax sanctions on tax compliance.
2. Research Benefit
The benefits of this research are as follows:
a. For General Directorate of Tax in Minister of Finance
To provide information and reference in formulating tax policy extension
appropriate to improve tax compliance in relation to consciousness of taxation,
service tax authorities and tax sanction primarily on individual taxpayers
conducting business and professional services. To provide input to the General
Directorate of Tax to determine strategies to improve adherence to pay taxes
and hoped that this research can provide feedback on actions that can be taken
by tax authorities in order to improve compliance of individual taxpayer that
serves.
b. For Academics
For further reference material in matters relating to tax compliance. It also adds
insight and knowledge about them, as well as obtaining the benefits of the
research experience.
13
c. For authors
The research is expected to provide better theoretical understanding
profound the principles of tax consciousness, service tax authorities and tax
sanction, and to know how application in real life so it can be an additional
useful knowledge, and provide greater insight in understanding and analyzing
the factors that influence compliance to pay tax.
14
CHAPTER II
LITERATURE REVIEW
A. Literature Review
1. Taxation
Tax issue is a problem of society and the State, and any person who lives
in a State have to deal with taxes, so the tax issue is also a problem of all the
people in the state, thereby differing people as members of the public should
be aware of all the problems associated with taxes.
Many experts in the field of taxation that describes the meaning or
definition of tax on diverse taxes, but from different understanding or
definition, it has a core or common purpose. Understanding or definition of
taxes, according to some experts, among others:
a. According Rochmat Soemitro, on a book entitled Taxation Theory and
Case by Siti Resmi (2009:1):
"Taxes are the dues of the people to the state treasury under the law
(which can be enforced) and did not receive reciprocal services that goes
to show, and are used to pay for general expenses".
b. According Smeets on a book written by Sukrisno Agoes, Accounting
Taxation (2010:4):
"Tax is payable to the government performance through general norms,
can be enforced, without any reciprocity can be demonstrated
individually; intention is to finance government spending."
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c. Tax according to Article 1 No 28 year 2007 on General Provisions and
Tax Procedures are:
"The contribution shall be payable to the state by the individual or entity
that is enforceable under the Act, without get feedback directly and used
for the purposes of the state for the maximum prosperity of the people".
After learning the definitions of tax above, it is made a conclusion of the
definition of tax that the tax has some basic aspects:
1. Payment of taxes should be based on the law;
2. Characteristics can be imposed;
3. There is no immediate contra can be felt by taxpayers;
4. State tax collections by both the central and regional levels;
5. Taxes used to finance government expenditures (routine and
development) for the benefit of the general public.
Based on the above definitions of tax, there are some responses from
experts and tax practitioners. Rochmat Soemitro quoted by Setiyaji (2005)
stated that the actual tax owed, for example, members of the public debt to
society. This debt according to the law is engagement. Though, the tax is
located in the field of public law, but it is very close relationship with the civil
law and customary law. On the other hand, the fulfillment of tax obligations
will have an impact on the economic aspects, from microeconomics to
macroeconomics. Therefore, when the members of the community meet their
tax obligations properly, the economic mechanisms of society will go well.
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Meanwhile, Abdul Asri Harahap (2004) quoted by Setiyaji (2005)
criticized a basic understanding of tax by revealing that the definition of tax
and its implementation needs be addressed by efforts to moral consciousness
and aspects of divinity in paying taxes is injected in consciousness "secular"
taxation which tends to emphasize the contractual relationship between
government and society.
From the several definition of tax, raised by the experts it can be conclude
the definition of tax are :
a. Can be collected based on the tax law and an implementing regulation can
be imposed.
Accordance with the third amendment of the 1945 Constitution article 23A
which states "taxes and other levies for the purposes of the state regulated
by law." So ensure legal certainty for both the tax authorities as a tax
collector and the taxpayer. Tax can be imposed if the taxpayer does not
meet the tax obligations and may get the sanctions in accordance with
regulation.
b. Taxes levied by the central and local government.
Tax is one of the sources of state revenue, so if the tax levy is allocated
between the central government and local government, then the
government will have the same opportunity to advance and develop the
region.
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c. In the payment of tax cannot be contra indicated the individual by the
government.
For example, people who obey paying vehicle taxes are going through the
same quality with those who do not pay taxes on vehicles.
Taxes have a very important role in the life of the state, particularly in the
implementation of development as a source of state income, to fund all
expenses including development expenditure.
According to Resmi (2009:3) in book Taxation: Theory and Cases, taxes
have several functions:
1. Budgetair Function
Tax is one of the sources of government revenue to finance both routine
and development expenditures. As a source of state finance, the
government attempted to include as much money for the state treasury.
2. Regularend Function
Taxes as a means to organize or carry out government policy in the field
of social and economic, as well as achieving certain goals beyond finance.
From some of the tax functions mentioned above it can be concluded that
the definition of the tax function is:
a. As a source of state revenue, taxes serve to finance the expenses of the
State. Taxes are used to finance routine as personnel expenditures,
spending on goods, and maintenance.
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b. As a regularend function, tax can be used to achieve the goal. For example
in order the capital investment, both domestic and abroad are given a
variety of tax relief. In order to protect domestic production, the
government set a high import duties on foreign products.
According to Resmi (2009:7), In Indonesia, for instance, the tax is
classified into several categories, tax as faction, nature, and the institution of
tax.
1. Tax as Faction
a) Direct tax is a tax which is borne by the taxpayer and not transferred or
charged to another person or another party.
For example: Income Tax
b) Indirect tax is a tax that could ultimately be charged or delegated to
other persons or third parties.
For example: Value Added Tax
2. Tax as Nature
a) Tax Subjective, is the imposition of tax at attention on personal
circumstances or the taxation of taxpayers who pay attention to a state
subject.
For example: Income Tax
b) Tax Objective, is a tax at the time of loading attention on the object
either in the form of objects, circumstances, actions, or events that
19
result in the obligation to pay taxes, regardless of the subject of taxes
and shelter.
For example: Value Added Tax and Sales of Luxury Goods
3. Tax as Institution
a) State Tax (Tax Center), is a tax levied by the central government and
used to finance the state in general households.
For example: Income Tax, Value Added Tax and Sales Tax on Luxury
Goods, Land and Building Tax, and Stamp Duty.
b) Local Tax, is a tax levied by local governments both Local and
Regional Level I and Level II are used to finance the household each
area.
a) Provincial tax, for example: Motor Vehicle Tax and Motor Vehicle
Fuel Tax.
b) Taxation regency/city, for example: Hotel Tax, Restaurant Tax and
Entertainment Tax.
According to Resmi (2009:11-12), the system of tax collection can be
divided into:
a. Official Assessment System
It is a tax collection system that gives authority to the government
(fiscus) to determine the amount of tax payable.
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b. Self Assessment System
It is a tax collection system that gives authority, trust, and
responsibility for taxpayers to calculate, estimate, pay, and report their
own amount of tax to be paid.
c. With Holding System
Tax collection system that gives authority to a third party who
appointed to determine the amount of tax payable by the taxpayer in
accordance with the tax laws and regulations. The appoinment of third
party is done according to the tax laws, presidential decrees and other
regulations to cut and collect taxes, deposit, and account for through
taxation means available.
2. Tax Consciousness
Consciousness is an element in human beings to understand reality and
how they act or behave towards reality. Jatmiko (2006) explains that
consciousness is a state of knowing or understanding. Irianto (2005) in
Widayati and Nurlis (2010) outlines some form of consciousness pay taxes
that encourage taxpayers to pay their taxes. The realization that taxes are a
form of participation in supporting the country's development. Knowing this,
the taxpayer would pay taxes because they are not be aggrieved from the
collection of tax.
Consciousness is the behavior or attitude of an object which involve
assumptions and feelings as well as the tendency to act in accordance the
21
object. Thus it can be said that the tax consciousness in paying taxes is a form
of taxpayer behavior or outlook feelings involving knowledge, belief and
reasoning with tendency to act on the stimulus provided by the system and the
tax provisions.
In Jatmiko (2006), Sumarso (1998) stated that low public consciousness of
taxation often be one of the reasons many potential taxes that could not be
captured. Still in Jatmiko (2006), Larche (1980) also suggests that
consciousness of taxation is often a constraint in the public issue of tax
collection. Empirically also been demonstrated that higher of tax
consciousness it will be the higher level of tax compliance (Suyatmin, 2004 in
Jatmiko, 2006).
As one important part to rotate state economy, taxes are points that must
be recognized and doing by society whose are taxpayers. Taxpayers
consciousness to fulfill their tax obligations needed to realize that taxes have
an important contribution in the State as a means of development progress,
economic evenly and prosperity for the country.
From the literature and research above, it can be obtain several dominant
internal factors that make a taxpayer consciousness to comply, which are :
a. Taxpayer Perception
Taxpayer consciousness to fulfill their tax obligations will be increased if
the public perception appears positive of taxes. Torgler (2008) states that
the taxpayer consciousness to dutifully pay taxes associated with the
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perception that include paradigm will be the tax function for financing
development, usability taxes in the provision of public goods, as well as
justice (fairness) and legal certainty in the fulfillment of tax obligations.
Availability public goods is a matter of taxpayer trust in the use of taxes
paid. If taxpayers feel that the taxes paid cannot be properly managed by
the government, so the taxpayers feel do not get benefit of tax paid, then
taxpayers would not be obey to pay tax.
2. The level knowledge on the provisions of the applicable tax.
The level knowledge and understanding of taxpayer on the provisions of
tax that existing, effect on behavior of tax consciousness. Taxpayers
whose do not understand the tax laws are clearly likely to be a taxpayer
whose do not obey, and conversely the taxpayers whose understand the
tax laws, more conscious of the sanction that will accepted if shirking
their tax obligation. Research conducted by Fikriningrum (2012) gives the
result that the taxpayer understanding of the tax rule has a positive and
significant influence on taxpayer consciousness in its tax reporting.
3. Taxpayer financial condition.
Financial condition is an economy factor that affects tax compliance. The
financial condition is the company financial ability that reflected on the
level of profitability and cash flow. Company profitability is one of the
factors that influence the consciousness to comply with tax regulations.
Companies which have high profitability tend to report honestly on the tax
23
than companies with low profitability. Companies with low profitability in
generally are experiencing financial difficulty and tend to tax non-
compliance. Similarly, the cash flow with liquidity conditions.
Taxpayer that have consciousness (Manik Asri, 2009) in accordance with
the following:
1. Know the laws and tax regulations.
2. Determine the function of taxes for state financing.
3. Understand that the tax liability must be carried out in accordance with the
applicable regulations.
4. Understand the function of taxes for state financing.
5. Calculate, pay, tax reporting voluntarily.
6. Calculate, pay, tax reporting correctly.
3. Service Tax Authorities
Service is a way to serve (help administer or prepare all the necessary
requirements a person). Meanwhile, the tax authorities is a tax officer. Thus,
service tax authorities can be interpreted as a way of tax officer to help, to
administer, or to prepare all the necessary needs someone who in this case is
the taxpayer (Jatmiko, 2006).
Ilyas and Burton (2010) explains that although taxation and education
campaigns have been implemented by Directorate General of Taxation, which
is considered the best way to be able to change the attitude of people who still
do not understand the importance of pay taxes, and eventually want to
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register to obtain a NPWP is through by service . Still in the Ilyas and Burton
(2010), explained that the good attitude of the tax authorities or the ministry
was to be given to all taxpayers, because to pay tax the person does not have
reciprocity directly. If there is a saying in the world of commerce "Buyer is
King", the phrase "Taxpayer is King" also needs to be promoted, so that
taxpayers eager to pay taxes.
Provisions that control a duty and authorities of the tax authorities, Art No
28 year 2007 on General Provisions and Tax Procedures (KUP). Article 35
Paragraph (1) that said, if in carrying out inspection tasks, billing, tax or
criminal investigations required information or evidence from banks, public
accountants, notaries, tax consultants, administrative agency, or other third
parties who have a relationship with a taxpayer, the Directorate General of
Taxation written request the parties shall provide the requested information or
evidence. Paragraph (2), in which case the parties are duty bound to keep,
then for the purpose of examination, billing, tax or criminal investigations,
secrecy obligation was abolished. Especially for bank secrecy obligation was
abolished upon written request the minister.
In the case to determine how best services that should be done by the tax
authorities to taxpayers, also required an understanding of the rights and
obligations of the tax authorities. Obligations of tax authorities set out in the
tax act are:
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a. The obligation to foster taxpayer.
In order to carry out the functions of development, the Directorate General
of Taxation shall give guidance to taxpayers as in the implementation of
accounting/record keeping, calculation of tax liability tax reporting,
invoicing tax and tax administration.
b. The obligations issued a tax overpayment.
If in a given tax period, or the taxable year by a taxpayer calculating the
overpayment occurred, the taxpayer may apply for its return (restitution).
After a thorough investigation/examination by the tax authorities, if it is in
accordance with the provisions of overpaid tax bill, the tax authorities will
issue refund overpayment for tax overpayments.
c. Obligations to keep taxpayer data.
Confidentiality of taxpayer data on existing taxpayer data and submitted to
the tax authorities, kept secret for interests outside the Directorate General
of Taxation.
Meanwhile, there are also the rights of tax authorities set in Tax Law,
among others:
a. Rights issued a NPWP or NPPKP office. Taxpayers/employers should
voluntarily taxable/consciousness itself registered as a taxpayer/report as
taxable entrepreneur. Otherwise, based on the data and information or
extension, carried its adoption in office. KPP will provide a NPWP and
NPPKP.
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b. Right to issue tax assessments. Upon inspection done, KPP will issue tax
provisions (such as SKP, STP, SPPT), as the basis for determining the
amount of legal tax due by the taxpayer.
c. Rights issue Forced Letter and Warrant Implement Foreclosure. When to
maturity payment has passed and been reprimanded, then the tax debt,
KPP (through a bailiff) issuing and executing Forced Mail (SP), and
seizure (SPMP).
d. Rights of inspection and sealing. In carrying out the functions of
guidance, the Directorate General of Taxation conduct tax audits of
taxpayers to determine the level of compliance of the implementation of
tax obligations or other purposes. In the case of an uncooperative
taxpayer, did not provide the document/file requested by examiner, then
conducted over the sealing of the document/file.
e. Right to conduct an investigation. When taxpayer allegedly committing a
crime of taxation, there will be an investigation into the taxpayer.
Investigations carried out by civil investigators. If convicted of a crime of
taxation, will be submitted to the Court for a sequel.
Several previous studies have also described the importance of the service
tax authorities. Karanta et al, 2000 (in Suryadi, 2006) emphasizes the
importance of the quality of personnel (HR) taxation in providing services to
the taxpayer. Forest and Sheffrin (2002), quoted by Suryadi (2006) examined
the importance of simplifying the tax system. This is due to the complexity of
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the tax system will affect the taxpayer's noncompliance, although a simple tax
system does not guarantee taxpayers will obey (Suryadi, 2006).
Taxpayers and tax authorities can work together to achieve their
respective goals. This condition will be achieved if in every activity of life in
carrying out the rights and obligations of each party consciously rely on the
values of a good relationship. Transparency, accountability and responsibility
are some of the many values of life in the world of tax that should be the ideal
value carried in the interest-based model of bilateral relations between the
taxpayer and the tax authorities.
From the explanation above it can be concluded that the success rate of tax
revenue is influenced by the tax payer is also influenced by tax policy, tax
administration and tax law. The latter three factors attached and controlled by
the tax authorities themselves, while the tax payer-dominated factor of the
taxpayer's own self. Tax authorities in carrying out their duties to serve the
public or taxpayers greatly influenced by the existence of tax policy, tax
administration and tax law.
The tax authorities are expected to have competence in the form of
expertise (skills), knowledge, and experience in terms of tax policy, tax
administration and tax legislation. In addition to the tax authorities should
have high motivation as a public servant.
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4. Tax Sanctions
Sanctions are an act of punishment given to those who break the rules.
Regulations or laws are signposts for someone to do something about what to
do and what should not be done. Sanctions need to be rules or laws are not
violated. Sanctions taxes is an assurance that the provisions of tax laws
(taxation norms) will be followed, observed, complied, in other words, the tax
penalty is a deterrent so that taxpayers do not violate norms of taxation
(Mardiasmo, 2006 in Muliari and Setiawan, 2010).
The view of these tax sanctions is measured by indicators (Yadyana, 2009
in Muliari and Setiawan, 2010) as follows:
a. Criminal sanctions for violators of the rules imposed heavy taxes.
b. Administrative sanctions imposed for violators of tax laws is ethereal.
c. The imposition of heavy sanctions is one means of educating taxpayer.
d. Sanctions should be imposed on violators tax without tolerance.
e. Imposition of sanctions for violations of the tax can be negotiated.
As long as there is a general perception in the community that will be
subject to taxation only if the sanctions do not pay taxes. In fact,many things
that make the community or taxpayers sanctioned taxation, whether it be
administrative sanctions (interest, penalties, and rising) and criminal penalties.
Conventionally, there are two kinds of sanctions are positive sanctions and
negative sanctions. Positive sanction a reward, while negative sanction is a
punishment (Soekanto, 1988 in Ilyas and Burton, 2010). However, if the
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taxpayer reward obedient and has included the Notice has not been pay on
time. Currently, the Directorate General of Taxation is still focusing on the
negative sanctions demanding that taxpayers complied with the tax laws.
When associated with the applicable tax bill, according to Ilyas and Burton
(2010), there are four things that are expected or required of taxpayers,
namely:
a. Demanded adherence (compliance) in taxpayers paying tax implemented
with full awareness.
b. Demanded responsibility taxpayers in submitting or entering the Notice on
time according to Art No. 28 year 2007.
c. Demanded honesty taxpayers in filling out the Notice in accordance with
the actual situation.
d. Impose sanctions (law enforcement) are more heavily to taxpayers who do
not obey the regulations.
From the fourth above, the most effective according to Ilyas and Burton
(2010) is to impose sanctions (law enforcement) indiscriminately and carried
out consistently. From the juridical point of view, taxes do contain an element
of coercion. That is, if the tax liability is not implemented, then there are legal
consequences that can occur. The legal consequence is the imposition of
sanctions taxation.
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Here are the tax sanction stipulated in Art No 28 year 2007:
a. Article 7 (1): administrative sanction in the form of fines of Rp
500,000.00 (five hundred thousand rupiah) for Value Added Tax SPT
Period, if SPT not delivered within a maximum period of 20 (twenty) days
after the end of the tax period.
b. Article 7 (1): sanction administrative fine amounting to Rp 100,000, 00
(one hundred thousand rupiah) for SPT another period when the SPT is
not delivered within a maximum period of 20 (twenty) days after the end
of the tax period.
c. Article 7 (1): sanction administrative fine amounting to Rp 1,000,000 00
(one million rupiah) for SPT Income Tax Taxpayer when SPT is not
delivered within a maximum period of 4 (four) months after the end of the
tax year.
d. Article 7 (1): sanction administrative fine amounting to Rp 100,000, 00
(one hundred thousand rupiah) Annual Income Tax for individual
taxpayers later than 3 (three) months after the end of the tax year.
The purpose of the imposition of administrative sanctions such as fines as
provided in this paragraph is for the interest of the orderly administration of
taxes and increase taxpayer compliance in fulfilling the obligation to submit
the SPT.
From the explanation above it can be conclude that tax sanction is an
assurance that the provisions of the tax legislation (tax norm) will be
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followed/observed/complied, in the other words tax sanction is a deterrent in
order to the taxpayer does not violate the norms of taxation (Mardiasmo,
2006:39). Taxpayers will meet tax payments when looking at the tax penalty
would be more detrimental (Jatmiko, 2006). The higher or severity of
sanctions, it will be more detrimental to the taxpayer. Therefore, the tax
penalties are expected to affect the level of tax compliance in paying taxes.
In essence, the imposition of sanctions imposed taxation to create
taxpayer compliance in implementing tax obligations. It is important for
taxpayers to understand tax penalties thus knowing the legal consequences of
what was done or not done.
Knowledge of sanctions in taxation is important because the Indonesia’s
government choose to implement self-assessment system for the
implementation of tax collection. Under this system, taxpayers are given the
confidence to calculate the deposit and report their own tax returns. To be able
to run it well, then any taxpayer requires knowledge of taxation, both in terms
of technical and administrative regulations. So that implementation can be
orderly and in accordance with their intended target, the government has
prepared the guidelines set forth in the applicable tax bill.
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5. Tax Compliance
a. Definition of Tax Compliance
In General Indonesia Dictionary, compliance means submission or
obedience to the teachings or rules. Meanwhile, according to Gibson
(1991) in Agus Budiatmanto (1999) as quoted by Jatmiko (2006),
compliance is the motivation of a person, group or organization to act or
not act in accordance with the rules set. In the tax rules that apply are Tax
Law. Thus, tax compliance is a compliance of person, in this case is the
taxpayers, towards regulation or taxation laws.
According to Simon James et al, quoted by Gunadi (2005), the notion
of tax compliance is having the willingness of taxpayers to meet their tax
obligations in accordance with applicable rules without need for the
holding of the examination, thorough investigation, a warning or a threat,
the application of law and administrative sanctions. Santoso (2008)
defines tax compliance as a situation where the taxpayer meets all tax
obligations and enforce rights of taxation.
According Nurmanto in Rahayu (2010:138) says that tax compliance
can be defined as a state where the taxpayer meets all tax obligations and
enforce rights of taxation.
Compliance was said by Norma D. Novak was "a climate" awareness
and compliance of tax obligations that are reflected in the situation
taxpayers understand or try to understand all of the provisions of the tax
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legislation, filling out tax forms with complete and clear, calculate the
amount of tax payable correctly, pay the tax due on time (Devano, 2006 in
Supadmi, 2010).
Muliari and Setiawan (2010) explains that the criteria taxpayer abiding
by the Ministry of Finance of the Republic of Indonesia Number abiding
taxpayers 192/PMK.03/2007 as follows:
a. Timely in submitting the Notice;
b. Has no tax arrears for all types of taxes, unless the delinquent taxes
that have been licensed in installments or defer payment of taxes;
c. Financial Statements audited by a public accountant or a public
financial supervisory agency with unqualified opinion for 3 (three)
years in a row;
d. Never convicted of a crime in the field of taxation based on court
decisions that have been legally binding for a period of 5 (five) years.
b. Types of Tax Compliance
Tax compliance divided into two kinds, namely formal compliance
and material compliance. Formal compliance is a situation where the
taxpayer has formal obligations in accordance with the provisions of the
tax laws. Material compliance is a condition in which the taxpayer meets
all of the material terms of taxation, which is in accordance with the letter
and spirit of tax laws.
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Formal compliance, which can be measured by assessing adherence to
enroll, the deposit compliance, and compliance reporting. Material
compliance is more important, because it may be formally demonstrated
taxpayer compliance, but what was deposited and reported by the taxpayer
is not necessarily in line with what it should be. Indicators that can be
used to measure compliance is the result of the examination material.
In an effort to improve taxpayer compliance, administrative corrective
measures are expected to encourage taxpayer compliance through:
a. Taxpayers comply because getting good service, fast, and pleasure, and
the taxes that they pay will useful to the development of the nation.
b. Taxpayers will comply because they think they will get severe
sanctions due to taxes that they are not report detected by information
system and tax administration.
Tax compliance is the fulfillment of tax obligations by taxpayers in
order to contribute the development expected in the fulfillment given
freely. Hopefully with the fulfillment of voluntary compliance, the tax
revenue target will be met.
From some explanation above it can be concluded, understanding tax
compliance is an abiding taxpayers and to implement and fulfill tax
obligations in accordance with the provisions of tax laws and also taxpayer
who fulfill compliance is a taxpayer who fill SPT with honest, good and
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correct that SPT accordance with the provisions of the tax laws and submit
to the tax office before the deadline.
With the compliance, then it implies that tax revenues will go fluently,
because tax compliance has been shown that the taxpayer has properly
implement tax obligations. Tax compliance defined as a situation where the
taxpayer meets all tax obligations and implement rights of taxation in
accordance with the provisions of applicable legislation. In order for tax
target achieved, need to be grown continuously for public’s consciousness
and compliance to fulfill tax obligations. Consciousness of taxation arising
from within its own taxpayers without regard to any tax sanction. While tax
compliance arising due to aware of any tax sanction.
6. Taxpayer Conducting Business Operations and Professional Service
Tax revenues are derived from individual and corporate tax object. Tax
revenues from the acquired entity from the company, while tax receipts from
individuals obtained from employees and non-employees or independent.
Professional service is work done by individuals who have special expertise in
an effort to earn revenue that is not bound by an employment relationship,
such as lawyers, accountants, architects, notaries, consultants, actries, and
appraisers. Professionals with particular expertise in the work criteria for free
because it has characteristics corresponding to Art No 28 year 2007, which
features the work of free taxpayer is the taxpayer's particular expertise
achieved through formal education and earn an income that is not tied to
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employment. The willingness of the taxpayer of professional service in paying
taxes is important for the state as a source of revenue from individual income
tax.
Individual taxpayers conducting business or professional services are
those that organize business activities and is not bound by a bond with the
employer. The definition of running the business activity in question is any
effort in many areas, agriculture, industry, trade, or otherwise. While
commonly associated with professional services expertise or profession
carried on by the relevant experts such as lawyers, accountants, consultants,
notaries, or doctor. That is, the independent actor opened his own practice
with his own name. If the work is concerned only or employee status, such as
an accountant working in the Office of Public Accountants, so it does not
include professional individual taxpayer.
Individual taxpayers to conduct business and professional services in
Indonesia should be held to present the accounting particulars sufficient to
calculate the taxable income or cost or delivery of goods or services, in order
to count the amount of tax under the provisions of tax laws and regulations.
For taxpayers who due to inadequate capacity, it is possible to be freed from
the obligation to hold the books, in the sense that as long as the ability to hold
the books not owned, taxpayer justified to just make records that are simple
bookkeeping that contains the baseline data that can be used for calculating
the tax payable by a taxpayer in question.
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Referring to Article 28 paragraph (1) and (2) of Art No 28 year 2007
which is the bookkeeping required to hold an individual taxpayer conducting
business or professional services and agencies in Indonesia taxpayer.
Exempted from the obligation to keep books but must keep records, an
individual taxpayer is conducting a business or professional services in
accordance with the provisions of tax laws allowed calculating net income
using the norm calculation of net income (the gross income in a year is less
than Rp 4.800.000.000) and individual taxpayers who do not do business or
independent.
Bookkeeping is the recording process is done on a regular basis to collect
data and financial information including assets, liabilities, capital, income and
expenses, and the total acquisition price and the delivery of goods or services,
which closed with the preparation of financial statements in the form of
balance sheet and income statement for the period of the tax year.
Recording is the collection of data collected on a regular basis about the
turnover or gross receipts and/or gross income as the basis for calculating the
amount of tax payable, including income tax is not an object and / or subject
to final tax.
According to data from the Directorate General of Taxation, taxpayers
generally do not make a personal accounting for its assets. Personal taxpayers
also often do not keep records of its receipts and expenditure on the asset.
Based on the record of the tax authorities, the private taxpayers generally also
38
do cash transactions. Therefore, a lot of transactions and investments actually
happens but not recorded. Based on this, a study of individual taxpayers
conducting business and professional services is deemed interesting to do.
B. Previous Research
This research on the effect of tax consciousness, service tax authorities, and
tax sanctions towards tax compliance has been done by previous research with
variable and different analysis methods. The previous results from previous
studies on topics related to this study can be seen in Table 2.1
Table 2.1
Previous Research
No Researcher
(year)
Title Research Method Result
Similarities Differences
1 Muliari and
Setiawan
(2010)
Influence
Perceptions of
Tax Penalties
and
Consciousness
in Taxpayer
Compliance
Reporting
Taxpayer in
Tax Office
Primary East
Denpasar
The
independent
variables
used
taxpayer
awareness
and tax
penalties.
The
dependent
variable used
individual
tax
compliance.
Equipment
testing
multiple
linear
regression
analysis
Samples
previous
studies: KPP
East Denpasar.
The sample of
this study:
individual
taxpayer
whose doing
business
activities and
professional
service in
Jakarta.
No variable
service tax
authorities.
Taxpayer
perceptions about
the tax penalty
partially positive
and significant
effect on
compliance
reporting individual
taxpayers. Likewise
with taxpayer
awareness partially
positive and
significant at the
compliance
reporting individual
taxpayers.
39
No Researcher
(year)
Title Research Method Result
Similarities Differences
2 Fikriningrum
(2012)
Analysis of the
Factors
Affecting
Individual
Taxpayers in
Meeting Their
Tax Obligation
The
independent
variable used
are tax
consciousness
, and service
tax authorities
No tax
sanctions as
independent
variable, but
there is
knowledge
and
understanding
of tax
regulations.
Sample
research on
KPP Pratama
Semarang
Candasari
1. Tax
consciousness has
positive and
significant effect on
willingness to pay
taxes
2. Knowledge and
understanding of
tax regulations has
positive and
significant effect on
willingness to pay
tax
3. Good perception
of the effectiveness
of the tax system
has positive and
significant effect on
willingness to pay
tax
4. Service tax
authorities has
positive and
significant effect on
willingness to pay
tax.
.
40
No Researcher
(year)
Title Research Method Result
Similarities Differences
3 Agus
Nugroho
Jatmiko
(2006)
The Effect of
Taxpayer
Attitude on
Financial
Sanctions,
Service Tax
Authorities,
and Tax
Consciousness
on Tax
Compliance
The
independent
variable used
are tax
sanctions,
service tax
authorities,
and tax
consciousness
.And
dependent
variable is tax
compliance.
Research with
multiple
linear
regression
analysis
Survey on
Individual
Taxpayer in
Semarang
1.Taxpayer attitude
on financial
sanctions has
positive and
significant effect on
tax compliance.
2.Taxpayer attitude
on service tax
authorities has
positive and
significant effect on
tax compliance.
3.Taxpayer attitude
on tax
consciousness has
positive and
significant effect on
tax compliance.
41
No Researcher
(year)
Title Research Method Result
Similarities Differences
4 Pancawati
Hardiningsi
(2011)
Factors that
Influence the
Willingness of
Paying Taxes
The
independent
variables
used were
the taxpayer
awareness,
quality of
service tax
authorities
There is no tax
penalty
variables and
different
research
objects
Awareness of
paying taxes affect
positive impact on
the willingness to
pay taxes.
Knowledge of tax
regulations do not
effect on
willingness to pay
taxes.
Understanding tax
regulations do not
effect on
willingness to pay
taxes. Perceptions
of the effectiveness
of the tax system
does not
effect on
willingness to pay
taxes. Significant
service quality has
positive
the willingness to
pay taxes.
Source: Adapted from various references
C. Logical Framework
In this study will be explained on the effect of tax consciousness, service tax
authorities and tax sanctions on personal tax compliance conducting business and
professional services. Tax consciousness, service tax authorities and tax sanctions
suggested influencing on tax compliance. Logical framework of this research are
presented in Figure 2.1.
42
Figure 2.1
Logical Framework
Tax as a significant source of state revenue, so that tax compliance is
essential for national development, and there are some factors which can
effect of tax compliance
Theory Basis : The theory of tax consciousness, theory of service tax
authorities, and theory of tax sanctions
Independence Variable Dependence Variable
Tax Consciousness (X1)
Tax Compliance (Y) Service Tax Authorities (X2)
Tax Sanctions (X3)
Analysis Method
Quality Data Test (Validity Test, Reliability Test)
Classical Assumption Test
Multiple Regression Test (R2
Test, F Test, t Test)
Result and Analysis
Conclusion and Implication
43
D. Hypothesis
1. Tax Consciousness on Tax Compliance.
Tax consciousness is a condition in which the taxpayer know, understand
and correctly implement tax provisions and voluntary. The higher level of
awareness of the taxpayer's tax liability, the better implementation so as to
enhance compliance (Muliari and Setiawan, 2010). Taxpayer consciousness of
the functions of taxation as state funding is needed to improve tax compliance
(Jatmiko, 2006).
Pancawati Hadriningsih (2011) states that the taxpayer consciousness
affect tax compliance. Soemarso (1998) in Jatmiko (2006) suggested that low
public awareness of taxation often be one of the reasons many potential taxes
that could not be captured. Taxpayer consciousness is needed in improving
tax compliance (Jatmiko, 2006). Tax consciousness on taxation is required in
order to increase the willingness of the taxpayer to pay the tax. The higher
consciousness of taxpayers in paying taxes the higher willingness of taxpayers
to pay taxes. Based on that, the hypothesis is formulated as follows:
H1: Tax consciousness has significant influence on tax compliance
2. Service Tax Authorities on Tax Compliance
Compliance of taxpayers in meeting their tax obligation depends on how
tax officers provide the best quality service to taxpayers (Jatmiko, 2006).
Karanta et al, 2000 (in Suryadi, 2006) emphasizes the importance of the
quality of personnel (HR) taxation in providing services to the taxpayer.
44
The tax authorities have competence in the sense of having the expertise,
knowledge and experience in terms of tax policy, tax administration and tax
laws. Besides the tax authorities should also be highly motivated as a public
servant (Ilyas and Burton, 2010).
The tax authorities are expected to provide a good service to the taxpayer,
that taxpayer would pay taxes payable. The better the services provided to the
taxpayer's tax authorities, greater willingness of taxpayers to pay taxes. Based
on the description it can be said that the service tax authorities are expected to
influence the tax compliance in paying taxes. Therefore, the hypothesis is
formulated as follows:
H2: Service tax authorities has significant influence on tax compliance.
3. Tax Sanctions on Tax Compliance
Tax sanctions created with the aim that taxpayers are afraid to violate the
Law on taxation. Taxpayers will comply with tax payments when it considers
that the sanctions would be more detrimental (Jatmiko, 2006).Tax sanctions is
an assurance that the provisions of tax laws (taxation norms) will be
followed/observed/complied, in other words, the tax sanctions is a deterrent so
that taxpayers do not violate norms of taxation (Mardiasmo, 2006 in Muliari
and Setiawan, 2010).
Taxpayers will comply with the payment of a tax sanction if view would
be more adverse. The more rest of arrears of tax due the taxpayers, it will be
increasingly difficult for the taxpayer to pay it off. Therefore, the attitude or
45
outlook on sanctions taxpayers are expected to affect the level of tax
compliance in paying taxes.
Therefore, the view of taxpayers suspected of tax sanctions will affect the
tax compliance in paying taxes. Under these conditions, the hypothesis is
formulated as follows:
H3: Tax sanctions has significant influence on tax compliance
46
CHAPTER III
RESEARCH METHODOLOGY
A. The Scope of Research
The study was conducted to analyze the effect of tax consciousness, service
tax authorities and tax sanctions towards tax compliance on personal taxpayer
conducting business activity and professional services. This study is a survey, in
which researchers directly involved in the research. The population in this study
is the individual taxpayer either live or work in Jakarta area.
B. Determining Sample Method
The sampling technique is done by convenience sampling method, which is a
general term that includes variations in the level of respondent selection
procedures the member population sampling technique is based on convenience
alone. Someone sampled by chance people had been there or investigators know
the person. This type of sampling is very good if used for research assessment,
which is then followed by advanced research sample taken at random (Sugiyono,
2007:56).
Convenience sampling means that the sampling units drawn easily accessible,
it is not difficult, it is easy to measure, and cooperative. (Hamid, 2007:30).
Convenience sampling method was used because researchers have freedom to
choose a quick sample of the elements of the population, which is easy to be
obtained by the researcher. Respondents in this research were individual
47
taxpayers conducting business operation and professional service who living or
working in Jakarta area.
C. Data Collection Methods
Data collection methods refers to the way which is needed in this research it
can be obtained. In this regard, the data collection techniques can be used directly
through the combination.
The data obtained in this study, researchers used two ways, namely library
research and field research.
1. Library Research
Researchers obtained data related to the problem being researched through
books, journals, theses, internet, and other devices related to their topic.
2. Field Research
Main data of this study obtained through field research, researchers obtained
the data directly from the first (primary data). In this study, the study subjects
were individual taxpayers conducting business operations and professional
service in Jakarta. Researchers obtained data by sending questionnaires to
individual taxpayers either directly or through intermediaries. Primary data
were obtained using a questionnaire that has been structured with a view to
collecting information from individual taxpayers as respondents in the study
(Indriantoro and Supomo, 2002:154). Primary data were collected by survey
method using questionnaires media. A number of statements presented to
48
respondents and later respondents were asked to answer according of their
opinion. To measure the opinion of respondents used a Likert scale of five
numbers starting from number 5 to the opinion strongly agree and 1 for
strongly disagree. The breakdown is as follows:
Figures 1 = Strongly Disagree
Figures 2 = Disagree
Figures 3 = Less Agree
Figures 4 = Agree
Figures 5 = Strongly Agree
D. Analysis Methods
The data analysis method using descriptive statistics, test data quality, classic
assumption test and hypotheses test.
1. Descriptive Statistic
Descriptive statistics provide a picture or description of the data as seen
from the average (mean), standard deviation, maximum, and minimum
(Ghozali, 2009:19).
2. Data Quality Test
a. Reliability Test
Reliability is a tool to measure a questionnaire which is an indicator of
the variables or constructs. A questionnaire said reliable if someone
answers the statements are consistent or stable over time (Ghozali,
49
2009:45). Ghozali (2009:46) states that the reliability of the measurement
can be done in two ways, namely:
1. Repeated Measure, here someone will present with the same questions at
different times, and then see if he remains consistent with his answers.
2. One Shot or measurement once, here measurement only once and then
the results were compared with another question or measure the
correlation between the answers to the questions.
Criteria testing conducted using test Cronbach Alpha (α). A variable is
said to be reliable if it delivers value Cronbach Alpha > 0.60 (Priyatno,
2012:108)
b. Validity Test
Validity test is used to measure whether a legal or valid questionnaires.
A questionnaire as valid if the questions in the questionnaire were able to
reveal something that will be measured by questionnaire (Ghozali,
2009:49). Testing the validity of the study using Pearson Correlation is by
calculating the correlation between the values obtained from the questions.
If Pearson Correlation earned value below 0.05 means that the data
obtained are valid (Priyatno, 2012:101).
3. Classical Assumptions Test
To test the classical assumption data on these primary data, the researcher
used mulitcollinearity test, normality test, and heteroscedasticity test.
50
a. Mulitcollinearity Test
Mulitcollinearity test aims to test whether the regression model found
a correlation between the independent variables. A good regression model
should not happen correlation between the independent variables
(Priyatno, 2012:61).
Detect the presence or absence mulitcollinearity in the regression
model can be seen from the amount VIF (Variance Inflation Factor) and
tolerance. Free mulitcollinearity regression if the value of VIF < 10 and
tolerance values > 0.10 (Priyatno, 2012:61).
b. Normality Test
Normality test aims to measure whether the regression model the
independent variables and the dependent variable both have normal or
near-normal distribution. A good regression model is to have a normal or
near-normal distribution. In this study, test for normality using the Normal
Probability Plot (PP Plot). A variable is said to be normal if the distribution
of the image data points are spread around the diagonal line, and the spread
of data points in the same direction following the diagonal line (Priyatno,
2012:60).
c. Heteroscedasticity Test
Heteroscedasticity test aimed at testing whether the regression model
variance of the residual inequality occurs one observation to another
observation. If the residual variance from one observation to another
51
observation permanent it is called homoskedasticity and if it is different
called heteroscedasticity. Good regression model that is homoskedasticity
(Ghozali, 2009:125).
Detect the presence or absence heterocedastisity presence or absence
can be seen with a certain pattern on the charts scaterplot. If there is a
pattern that has occurred indicating heteroscedasticity. But if there is no
clear pattern and the points spread above and below 0 on the Y axis, then it
does not happen heteroscedasticity (Ghozali, 2009:125-126).
4. Hypothesis Testing
The hypothesis testing in this study using multiple regression analysis.
This analysis is used to measure the strength of two or more variables, and
also shows the direction the relationship between the dependent variable with
the independent variable. This model is used to test the effects of two or more
independent variables on the dependent variable with interval or ratio scale of
measurement in the linear equation (Indriantoro and Supomo, 2002: 211). The
independent variables consist of the taxpayer consciousness, service tax
authorities and tax sanctions, while the dependent variable is tax compliance.
52
Hypotheses testing using a multiple regression analysis. Regression
equation as follows:
Y= a + β 1
X1 + β
2 X
2 + β 3 X3 +e
Y = Tax Compliance
X1 = Tax Consciousness
X2 = Service Tax Authorities
X3 = Tax Sanctions
a = Constanta
β 1, β2, β 3 = Regression coefficients
e = Error Factor
Hypothesis testing is done in the following ways:
a. Coefficient of Determination
The Coefficient of determination (R2) was essentially measures how
much capacity model in the variation explanations in the dependent
variable. The magnitude of the coefficient of determination is 0 up to a
small value of R2 which means the ability of the independent variables in
explaining the variation in the dependent variable is very limited. Value
near one means that the independent variables provide virtually all the
information is needed to predict the variation in the dependent variable
(Ghozali 2006:169).
53
b. Statistic F Test
F Test performed is to determine the effect of joint independent
variables on the dependent variable. The significance level used was 5%,
with degrees of freedom df = (nk-1), where (n) is the number of
observations and (k) is the number of variables. This test is done by
comparing the calculated F with F tables with the following conditions:
H0 is accepted if f count < f table for α = 5%
H1 accepted if f count > f the table for α = 5%
According to Santoso (2004:120) basis on decision making as follows:
1. If the probability is greater than 0.05, H0 is accepted or rejected Ha,
this means that all independent variables have no influence or free
together or bonded to the dependent variable.
2. If the probability value of less than 0.05, then H0 rejected and Ha
accepted, this means that all free variables have an independent or
jointly influence on the dependent variable or bound.
c. Statistic t Test
t Test was conducted to examine the partial regression coefficients of
the independent variable and shows how far the influence of the
explanatory or independent variable in explaining individual variation in
the dependent variable and used to determine the presence or absence of
influence of each independent variable individually against the dependent
variable is tested at significance level of 0.05 (Ghozali, 2006: 84).
54
Significance level used is 5%, with degrees of freedom DF = (nk-1),
where (n) is the number of observations and (k) is the number of variables.
This test is done by comparing the calculated t with t table with the
following conditions:
H0 is accepted if t count < t table for α = 5%
H1 accepted if the t count > t table for α = 5%
E. Operational Research Variable
Variables Operational Definition is the definition given to a variable or
construct a way to give meaning or specifying activities. Operational variables
used are:
1. Tax Consciousness (X1)
Irianto (2005) in Widayati and Nurlis (2010) outlines some form of
consciousness pay taxes that encourage taxpayers to pay their taxes. First, the
realization that taxes are a form of participation in supporting the country's
development. Second, the realization that delays payment of taxes and a
reduction in the tax burden is very detrimental to the country. Third, the
realization that taxes are set by law and can be enforced. Jatmiko (2006) the
situation that know or understand about the taxes, consciousness regarding
with pay the tax obligations. All item questionnaire measured using interval
scales (Likert), 1 to 5. The answers will be made scores are: the value of (1)
strongly disagree, (2) disagree, (3) less agree, (4) agree, and (5) strongly agree.
55
2. Service Tax Authorities (X2)
Service tax authorities can be interpreted as a way to help tax officers,
administer, or prepare all the necessities needed someone who in this case is
the taxpayer (Jatmiko, 2006). All item questionnaire measured using interval
scales (Likert), 1 to 5. The answers will be made scores are: the value of (1)
strongly disagree, (2) disagree, (3) less agree, (4) agree, and (5) strongly agree.
3. Tax Sanctions (X3)
Tax sanctions is an assurance that the provisions of tax laws (taxation
norms) will be followed/observed/complied with, in other words, the tax
penalty is a deterrent so that taxpayers do not violate norms of taxation
(Mardiasmo, 2006 in Muliari and Setiawan, 2010). All item questionnaire
measured using interval scales (Likert), 1 to 5. The answers will be made
scores are: the value of (1) strongly disagree, (2) disagree, (3) less agree, (4)
agree, and (5) strongly agree.
4. Tax Compliance (Y)
According Safri Nurmanto in Kurnia Siti Rahayu (2010:138) says that tax
compliance can be defined as a state where the taxpayer meets all tax
obligations and enforce rights of taxation. All item questionnaire measured
using interval scales (Likert), 1 to 5. The answers will be made scores are: the
value of (1) strongly disagree, (2) disagree, (3) less agree, (4) agree, and (5)
strongly agree.
56
Table 3.1
Operational Research Variables
Variable Indicator No of
question
Scale
Tax Consciousness
(X1)
Widayati and
Nurlis(2010), and
Jatmiko (2006)
1. Doing taxes on time 1 Interval
2. Paying taxes is necessary 2
3. Tax obligations without the
influence of others
3
4. Conducting compliance is
mandatory
4
5. Taxes to finance public spending 5
Service Tax
Authorities (X2)
Jatmiko (2006)
1.Concern 1 Interval
2. Responsive 2
3. Ability to explain 3
4. Total tax authorities sufficient 4
5. Earnestness 5
6. The use of technology 6
7. Value of the tax paid is match with
the quality of service
7
Tax Sanctions (X3)
Mulari dan
Setiawan (2010)
1.Delays in reporting 1 Interval
2. Reduced tax smuggling 2
3. Tax penalties under the Act 3
4. Underpayment 4
5. Delay in payment 5
Taxpayer
Compliance (Y)
Nurmantu (2003),
Rahayu (2010)
1. Registering as a taxpayer 1 Interval
2. SPT report on time 2
3. Calculating tax payable 3
4. Paying tax arrears 4
5. Pay an administrative fine 5
6. Getting a good service 6
7. Development tax benefit 7
8. Accuracy of information 8
Source: Data are processed
57
CHAPTER IV
RESULT AND ANALYSIS
A. Research Object
1. Place and Time of Research
This research was done on individual taxpayers conducting business
operations and professional service who living and working in Jakarta.
Researchers try to measure the effect of tax consciousness, service tax
authorities and tax sanctions towards tax compliance, where objects in this
study were individual taxpayers conducting business operations, and
professional services in Jakarta area.
Tax revenues in Jakarta is the country's primary source of funding and
revenue sources that are important in development that aims to improve State
prosperity and welfare. Tax revenue target in DKI Jakarta in 2010-2012
contained in Table 4.1 are as follows:
Table 4.1
Tax Revenue Target in Jakarta 2010-2012
Source:Jakarta.go.id
The collection of data on the research methods is done through the
questionnaires is given directly to individual taxpayers conducting business
Year Tax Revenue
2010 12,819 trillion
2011 14,821 trilllion
2012 15,625 trillion
58
operations and professional services in the region of Jakarta. The
dissemination of the questionnaire was conducted on November 18, 2012
until January 10, 2013.
2. Characteristics of Sample
Researchers took a sample of 57 respondents where the determination of
the number of samples taken from individual taxpayers conducting business
operations and professional services in Jakarta. Questionnaires were
distributed 100 questioners were given to individual taxpayers conducting
business operation and professional service in Jakarta. The questionnaire did
not return are 35 questioners or 35%, this may be due to conditions that are
less precise distribution of questionnaires. Questionnaires which can be
processed totaling 57 questioners or 57%, while the questionnaire can not be
processed because it did not meet the criteria as a sample and are not filled
completely by the respondents are 8 questioners or 8%. A description of the
sample data are presented in Table 4.2.
Table 4.2
Questionnaires Distribution
Questionnaires Total Percentage
Questionnaire Distributed 100 100%
Questionnaire are not Returned 35 35%
Questionnaire cannot be Processed 8 8%
Questionnaire can be Processed 57 57%
Source: Data are processed
59
3. Characteristic of Respondents
General description of respondents can be seen through the characteristics
of respondents. Description of the respondents in this research including job,
gender, age, education and how long as a taxpayer. In Table 4.3 can be seen a
summary of the characteristics of the respondents.
Table 4.3
Characteristic Respondents
Data Descriptive Data
Respondents
Total Percentage
Gender Male 31 54.4%
Female 26 45.6%
Total 57 100%
Age 20-25 9 15.7%
26-30 9 15.7%
31-35 7 12.2%
36-40 12 21%
>40 20 35%
Total 57 100%
Job Entrepreneur 39 68.4%
Doctor 1 1.8%
Lecture/Teacher 8 14%
Lawyer/Notary 4 7%
Consultant 2 3.5%
Nurse 2 3.5%
Apothecary 1 1.8%
Total 57 100%
Education SHS 10 17.5%
D3 6 10.5%
S1 24 42.1%
S2 12 21%
S3 0 0
Others 5 8.77%
Total 57 100%
60
Data Descriptive Data
Respondents
Total Percentage
As a Taxpayer 1-5 year 23 40.3%
6-10 year 18 31.5%
11-15 year 8 14.03%
>15 year 8 14.03%
Total 57 100%
Source: Data are processed
Figure 4.1
Characteristic of Respondents based on the Gender
Based on gender, the majority of respondents in this study were male,
which is 31 people or 54.3% and female respondents are 26 people or 45.3%.
Table 4.4
Gender
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Male 31 54,4 54,4 54,4
Female 26 45,6 45,6 100,0
Total 57 100,0 100,0
Source: Data are processed
Male
54,4 %
Female
45,6%
Gender
61
Figure 4.2
Characteristic of Respondents based on the Ages
Based on age, the average age of the respondents was 20-25 years of age,
there are 9 people or 15.7%, for the category 26-30 years, there are 9 people
or 15.7%, for the 31-35 years there are 7 people or 12, 2%, for the category
36-40 years there are 12 people or 21%, and for the age category > 40 years
there are 20 people or 35%.
Table 4.5
AGE
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
20-25 9 15,8 15,8 15,8
26-30 9 15,8 15,8 31,6
31-35 7 12,3 12,3 43,9
36-40 12 21,1 21,1 64,9
> 40 20 35,1 35,1 100,0
Total 57 100,0 100,0
Source: Data are processed
20-25
15,8%
26-30
15,8%
31-35
12,3% 36-40
21,1%
> 40
35,1%
Ages
62
Figure 4.3
Characteristic of Respondents based on the Job
Based on the job, the respondents in this research most of the job as
entrepreneurs are 39 people or 68.4%, as a doctor 1 person or 1.8 %, as a
lecturer or teacher are 8 people or 14%, as a lawyer or a notary are 4 people or
7%, as a consultant are 2 people or 3.5%, as a nurse 2 people or 3.5%, and as
an apothecary is 1 person or 1.8%.
Table 4.6
JOB
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
ENTERPRENEUR 39 68,4 68,4 68,4
DOCTOR 1 1,8 1,8 70,2
LECTURE/TEACHER 8 14,0 14,0 84,2
LAWYER/NOTARY 4 7,0 7,0 91,2
CONSULTANT 2 3,5 3,5 94,7
NURSE 2 3,5 3,5 98,2
APOTHECARY 1 1,8 1,8 100,0
Total 57 100,0 100,0
Source: Data are processed
Enterpreneur
68,4%
Doctor
1,8%
Lecture/Teacher
14%
Lawyer/Notary
7%
Consultant
3,5%
Nurse
3,5% Apothecary
1,8%
JOB
63
Figure 4.4
Characteristic of Respondents based on the Education
Based on the level of education, respondents in this research at the
senior high school level there are 10 people or 17.5%, at D3 levels are 6
people or 10.5%, at S1 level there are 24 people or 42.1%, at the level of S2
are 12 people or 21%, at the level of S3 0 or 0%, and the other educational
level have 5 people or 8.77%.
Table 4.7
EDUCATION
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
SHS 10 17,5 17,5 17,5
D3 6 10,5 10,5 28,1
S1 24 42,1 42,1 70,2
S2 12 21,1 21,1 91,2
OTHERS 5 8,8 8,8 100,0
Total 57 100,0 100,0
Source: Data are processed
SHS
17,5%
D3
10,5%
S1
42,10%
S2
21,1%
S3
0%
Others
8,8% Education
64
Figure 4.5
Characteristic of Respondents based on time as a taxpayer
Based on the time as a taxpayer respondents in this research within 1-5
years there are 23 people or 40.3%, within 6-10 years there are 18 people or
31.5%, within 11-15 years there are 8 people or 14, 03%, and > 15 years there
are 8 people or 14.03%.
Table 4.8
TIME AS A TAXPAYER
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
1-5 YEAR 23 40,4 40,4 40,4
6-10 YEAR 18 31,6 31,6 71,9
11-15 YEAR 8 14,0 14,0 86,0
> 15 YEAR 8 14,0 14,0 100,0
Total 57 100,0 100,0
Source: Data are processed
B. Test Result of Analysis Method
1. Descriptive Statistic
Descriptive statistics were used to provide information about the research
variables and demographic characteristics of respondents. Descriptive
1-5 year
40,4%
6-10 year
31,6%
11-15 year
14%
> 15
year
14%
Time as a taxpayer
65
statistics to describe the scale of the respondents answered to any of the
variables measured minimum, maximum, average, and standard deviation.
The variables used in this research include tax consciousness, service tax
authorities, tax sanction and tax compliance will be examined using
descriptive statistics as shown in table 4.9.
Table 4.9
Source: Data are processed
Table 4.4 explains that the number of respondents (N) from 57
respondents which valid. The minimum value indicates the lowest
accumulated value of each respondent's answers to each variable, while the
maximum value indicates the highest accumulated value of each respondent
answered to each variable. Mean indicates the average value of each element
in the overall response variables, and the standard deviation in this research
used to assess the degree of dispersion or spread of response average of all
respondents.
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
TAX
CONSCIOUSNESS 57 17 25 20,96 2,053
SERVICE TAX
AUTHORITIES 57 7 35 26,26 5,576
TAX SANCTION 57 9 25 18,74 2,900
TAX COMPLIANCE 57 26 40 32,60 2,846
Valid N (listwise) 57
66
Based on the processing of SPSS 20 descriptive statistics in the table
above shows that the application of tax consciousness (X1) of the respondents
has a minimum value 17 and a maximum value 25, with an average 20.96 and
a total answer of the standard deviation 2.053. Variable service tax authorities
(X2) respondent has a minimum value 7 and a maximum value 35, with an
average 26.26 and a total answer of the standard deviation 5.576. Variable tax
sanction (X3) respondent has a minimum value 9 and a maximum value 25,
with an average 18.74 and a total answer of standard deviation 2.900.
Meanwhile, variable tax compliance (Y) respondent has minimum value 26
and a maximum value 40, with an average 32.60 and a total answer of
standard deviation 2.846.
2. Data Quality Test
a. Validity Test
Validity test is a test used to measure valid or not valid statements in the
questionnaires. A statement is considered valid if the statement is able to
demonstrate the extent to which the gauges can be measured.
Testing the validity used the Pearson Correlation by calculating the
correlation between the score of each question and a total score. Criteria
used to see data is valid or invalid as follows:
1. The item stated to be valid, if the probability value of (Sig) < 0.05.
2. The item stated to be invalid, if the probability value of (Sig) > 0.05.
67
The following table shows the results of testing the validity of the four
variables used in this research, tax consciousness, service tax authorities, tax
sanctions and tax compliance.
From the testing that has been done, the results will be presented in detail
in the table below for each of the variables in this study.
Table 4.10
Tax Consciousness
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0,748
** 0,001 Valid
2(X1.2) 0,677** 0,006 Valid
3(X1.3) 0,820** 0,000 Valid
4(X1.4) 0,615** 0,015 Valid
5(X1.5) 0,677** 0,006 Valid
Source: Data are processed
Table 4.10 shows the variable tax consciousness have valid criteria for all
items of question with a significance value less than 0.05.
Table 4.11
Services Tax Authorities
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0,772** 0,001 Valid
2(X1.2) 0,864** 0.000 Valid
3(X1.3) 0,852
** 0.000 Valid
4(X1.4) 0,528
** 0,043 Valid
5(X1.5) 0,941
** 0.000 Valid
6(X1.6) 0,887
** 0.000 Valid
7(X1.7) 0,916
** 0.000 Valid
Source: Data are processed
68
Table 4.11 shows the variables of service tax authorities have a valid
criteria for all items of question with a significance value less than 0.05.
Table 4.12
Tax Sanctions
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0,524** 0,045 Valid
2(X1.2) 0,740** 0,002 Valid
3(X1.3) 0,716** 0,003 Valid
4(X1.4) 0,674** 0,006 Valid
5(X1.5) 0,653** 0,008 Valid
Source: Data are processed
Table 4.12 shows the variable tax sanctions have valid criteria for all items
of question with a significance value less than 0.05.
Table 4.13
Tax Compliance
Question
Number
Pearson Correlation Sig(2-Tailed) Remark
1(X1.1) 0,826
** 0,000 Valid
2(X1.2) 0,685
** 0,005 Valid
3(X1.3) 0,792
** 0,000 Valid
4(X1.4) 0,889
** 0,000 Valid
5(X1.5) 0,827
** 0,000 Valid
6(X1.6) 0,529
** 0,043 Valid
7(X1.7) 0,654
** 0,008 Valid
8(X1.8) 0,548
** 0,034 Valid
Source: Data are processed
69
Table 4.13 shows the variable tax compliance has a valid criteria for all
items of question with a significance value less than 0.05.
b. Reliability Test
Reliability test was conducted to assess the consistency of the research
instrument. A research instrument can be stated to be reliable if the
Cronbach Alpha value > 0.60. Table 4.14 shows the reliability test results
for the four research variables used in this research.
Table 4.14
Reliability Test
Variable Cronbach’s Alpha Remark
Tax Consciousness (X1) 0.730 Reliabel
Service Tax Authorities (X2)
0,921 Reliabel
Tax Sanction (X3) 0.674 Reliabel
Tax Compliance (Y) 0,851 Reliabel
Source: Data are processed
Table 4.14 shows the value of Cronbach's alpha on the variable tax
consciousness 0.730, variable service tax authorities 0,921, variable tax
sanction 0.674, and variable tax compliance 0.851. Thus, we can conclude
that the statement in the questionnaire is reliable because it has a Cronbach
alpha values greater than 0.6. This indicates that each item statement will be
able to obtain consistent data, which means when the statement is return; it
will get the same answer relative to the previous answer.
70
3. Result of Classical Assumptions Test
a. Result of Multicollinearity Test
Multicollinearity test aims to determine whether the inter-variable
symptom-free has a multicollinearity problem or not. To detect the presence
of multico problem, it can be done by looking at the Tolerance and Variance
Factor (VIF) and the magnitude of correlation among the independent
variables.
Based on the table 4.15 above shows that the tolerance value close to 1
and the value of the variance inflation factor (VIF) around the number 1 for
each variable, as indicated by the value of tolerance consciousness tax
0,965, service tax authorities 0.956, and tax sanction 0,962, and VIF for tax
consciousness 1.037, service tax authorities 1.046, and tax sanction 1.040.
Thus, it can be concluded that the regression equation model there is no
multicollinearity problem and can be used in this research.
Table 4.15
Multicollinearity Test
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 5,523 3,062 1,804 ,077
TAX CONSCIOUSNESS ,820 ,123 ,591 6,669 ,000 ,965 1,037
SERVICE TAX
AUTHORITIES ,128 ,045 ,251 2,818 ,007 ,956 1,046
TAX SANCTION ,348 ,087 ,355 3,995 ,000 ,962 1,040
a. Dependent Variable: TAX COMPLIANCE
71
b. Result of Heteroscedasticity Test
Heteroscedasticity test aims to test whether the regression model of the
residual variance inequality occurred one observation to another
observation. If the residual variance of an observation to other observations
is fixed, so it is called homoskedastisitas. And if the variance is different it
is called heteroscedasticity. A good regression model is occurred
homokedatisitas in the model, or in other words do not occur
heteroscedasticity.
Graph 4.1
Scatterplot Graph
Source: Data are processed
Based on Graph 4.1, scatterplot graph indicates that the data are spread
top and bottom the number 0 (zero) on the Y axis and there is a regular
pattern to the spread of the data. This means that not occur
heteroscedasticity in the regression equation model, so that the regression
model can be used to predict tax compliance based on variables that
72
influence it, namely tax consciousness, service tax authorities and tax
sanction.
c. Results of Normality Test
Normality test aims to test whether a regression model, the dependent
variable and independent variable or both have a normal distribution or not.
A good regression model is the distribution of normal or near-normal data.
Normality test is to be important because one of the conditions testing
parametic-test.
Graph 4.2
Normality Test with P-Plot Graph
Source: Data are processed
Graph 4.2 show that the spread of data which is around the diagonal line
and follow the direction of the diagonal line indicates that the regression
model meets the assumption of normality.
73
4. Hypothesis Testing
a. Multiple Regression Testing
Regression analysis is the analysis used to measure the effect of the
independent variable (X) on the dependent variable (Y). This method can
also be used as an estimate, so it can be expected between good or bad of a
variable (X) to reduce the level of variable (Y), and vice versa. Below is a
table 4.16 of the results of multiple regression test :
Table 4.16
Multiple Regression Test
Source: Data are processed
Based on the results obtained from Table 4.11 above, it can be made a
regression equation as follows:
From regression equation and table 4.11 above shows a constant value
5.523, t-count is 1.804 and significance value of 0.077. It states that if the
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 5,523 3,062 1,804 ,077
TAX CONSCIOUSNESS ,820 ,123 ,591 6,669 ,000 ,965 1,037
SERVICE TAX
AUTHORITIES ,128 ,045 ,251 2,818 ,007 ,956 1,046
TAX SANCTION ,348 ,087 ,355 3,995 ,000 ,962 1,040
a. Dependent Variable: TAX COMPLIANCE
Y=5,523 + 0,820 X1 + 0,128 X2 + 0,348 X3 + e
74
application of tax consciousness, service tax authorities and tax sanction
are considered constant, then the tax compliance will be constant at 5.523.
Regression coefficient in tax consciousness is 0.820 with significance
level of 0.000, which means that if the variable raise the value-added, it
will increase the application of tax consciousness to 0.820.
Regression coefficient in service tax authorities is 0.128 with
significance level of 0.007, which means that if the variable raise the value-
added, it will increase the application of service tax authorities to 0.128.
Regression coefficient in tax sanction is 0.348 with significance level of
0.000, which means that if the variable raise the value added, it will
increase the application of tax sanction to 0.348.
From the three independent variables included in the regression, H1
accepted, H2 accepted, H3 accepted, then the three variables had a
significant effect on the variable tax compliance.
b. The Result of Coefficient Determination (R²)
Table 4.17
Determination Coefficient Test (R²)
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
1 ,773a ,598 ,575 1,855
a. Predictors: (Constant), TAX SANCTION, TAX CONSCIOUSNESS,
SERVICE TAX AUTHORITIES
b. Dependent Variable: TAX COMPLIANCE
Source: Data are processed
75
Based on the table 4.17 above obtained a number R2 (Adjusted R
Square) is 0,575 or (57,5%). This shows that the percentage contribution of
the effect on independent variables (tax consciousness, service tax
authorities and tax sanction) on the dependent variable (tax compliance) is
57.5%. Or variations of the independent variables used in the model (tax
consciousness, service tax authorities and tax sanction) could explain
57.5% of variation in the dependent variable (tax compliance). While the
remaining 42.5% (100% - 57.5%) influenced or explained by other
variables which not included in this research model. Other variables that
affect tax compliance such as knowledge and understanding of the tax
regulations (Fikriningrum,2012) explains that the knowledge and
understanding of tax regulations have a significant effect on tax
compliance, the other variable is tax administration system (Anggraini,
2012) explains that tax administration system have positive effect on tax
compliance, and the other variable is an understanding of self-assessment
system (Rustiyaningsih,2011) explains that the self-assessment system
affect on tax compliance.
76
c. The Result of Statistic Fisher Test (Simultaneous Test)
Table 4.18
Statistic F Test
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 271,427 3 90,476 26,305 ,000b
Residual 182,292 53 3,439
Total 453,719 56
a. Dependent Variable: TAX COMPLIANCE
b. Predictors: (Constant), TAX SANCTION,TAX CONSCIOUSNESS,SERVICE
TAX AUTHORITIES
Source: Data are processed
Basis for decision making for simultaneous testing between variables X
and Y as follows:
1. If the probability value of sig is less than or equal to the probability
value of 0.05 or (sig ≤ 0.05), so Ha is accepted, that is significant
(there is a real effect).
2. If the probability of sig greater than the probability value of 0.05 or
(sig > 0.05), so Ha is rejected, that is not significant (no significant
effect).
Based on the analysis of SPSS 20 from the table 4.13 F value obtained
26.305 with a probability value (sig) 0,000. This means that the value
significantly less than alpha 0.05 (0.000 < 0.05). The conclusion that can
be derived from the above results is variable tax consciousness, service tax
authorities and tax sanction has simultaneous effect on tax compliance.
77
d. The Result of Statistic t Test (Partial Test)
T test was done to see whether the independent variables individually
have a significant effect on the dependent variable, and to ascertain which
variables are the most dominant.
Table 4.19
Statistic t Test
Source: Data are processed
Decision making to accept or reject the hypothesis of each
independent variable as follows:
1. Ho accepted if –t table < t count < t table
2. Ho rejected if –t count < - t table or t count > t table
With the results (df) n-k-1, the t table is 2.005 (= tinv (0.05, 53))
Based on the results of t-test statistics in the table 4.19 above ,
statistical tests of variable tax consciousness have t count 6.669, t count >
t table then Ho is rejected, which mean that there is a significant effect
partially between tax consciousness with tax compliance. Statistical test
variable service tax authorities have t count 2.818, then t count > t table
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 5,523 3,062
1,804 ,077
TAX CONSCIOUSNESS ,820 ,123 ,591 6,669 ,000
SERVICE TAX AUTHORITIES ,128 ,045 ,251 2,818 ,007
TAX SANCTION ,348 ,087 ,355 3,995 ,000
a. Dependent Variable: TAX COMPLIANCE
78
then Ho is rejected, which mean that there is a significant influence
partially between the service tax authorities with tax compliance.
Statistical test variable tax sanctions have t count 3.995, then t count > t
table then Ho is rejected, which mean that there is a significant influence
partially between the tax sanction with tax compliance. It is means tax
consciousness, service tax authorities and tax sanction had a significant
influence partially on tax compliance.
C. Analysis
1. Influence of Tax Consciousness on Tax Compliance
Hypothesis test results showed that the significance level of the variable
tax consciousness has 0.000 < 0.05, so it can be concluded that tax
consciousness significantly influence on tax compliance. It is proved that with
a consciousness of the taxpayer to pay the tax, then the taxpayer has complied
with the taxation. Irianto (2005) in Widayati and Nurlis (2010) outlines some
form of consciousness pay taxes that encourage taxpayers to pay their taxes.
The realization that taxes are a form of participation in supporting the
development of the State, and as a source of state revenue. Research by
Suyatmin (2004) showed that the attitude of taxpayers on tax consciousness
affect on tax compliance. Soemarso (2007) stated that low public
consciousness of taxation often be one of the reasons many potential taxes
that cannot be captured. Lerche (1980) also suggests that consciousness of
79
taxation is often a constraint in the public issue of tax collection. Taxpayer
consciousness on taxation is needed to improve tax compliance.
In other research has been presented by Agus Nugroho Jatmiko (2006)
had similar results with a significance level of variables, namely tax
consciousness is 0000 < 0.05, so that it can be concluded that the tax
consciousness significantly influence on tax compliance. Under these
conditions, H1 which states that tax consciousness has significant influence on
tax compliance, acceptable.
2. Influence of Service Tax Authorities on Tax Compliance
Hypothesis test results showed that the significance level of the variables
service tax authorities has 0.007 < 0.05, so it can be concluded that the service
tax authorities significantly influence on tax compliance. It is proved that with
a good service and a good quality on tax authorities, it will affect compliance
with the taxation. Service tax authorities can be interpreted as a way of tax
officers to help, to administer, or to prepare all the necessities needed
someone who in this case is the taxpayer (Jatmiko, 2006). In other research
have been presented by Jatmiko (2006) had similar results with a significance
level of variables, namely the service tax authorities is 0000 < 0.05, so that it
can be concluded that the service tax authorities significantly influence tax
compliance. Therefore, to increase tax compliance, tax authorities expected
have competence in the sense of expertise (skills), knowledge, and experience
in terms of tax policy, tax administration and tax legislation. In addition tax
80
authorities should have high motivated as a public servant. Thus, tax
compliance in meeting their tax obligations depend on how the tax authorities
gives the best quality of service to taxpayers. Research Hardiningsih (2011)
has the same significance results, the service tax authorities is 0.003 < 0.05 so
that it can be concluded that the service tax authorities significantly influence
tax compliance. Under these conditions, H2 which states that the service tax
authorities significant influence on tax compliance, acceptable.
3. Influence of Tax Sanction on Tax Compliance
Hypothesis test results showed that the significance level of the variable
tax sanction is 0.000 < 0.05, so it can be concluded that the tax sanction
significantly influence on tax compliance. It is proved that the presence of tax
sanctions given, the taxpayers become adherent to taxation. Tax sanctions is
an assurance that the provisions of tax laws (taxation norms) will be
followed/observed/complied, in other words, the tax sanction is a deterrent so
that taxpayers do not violate norms of taxation (Mardiasmo, 2006 in Muliari
and Setiawan, 2010). In other research have been presented by Jatmiko (2006)
had similar results with a significance level of variables, namely tax sanction
is 0000 < 0.05, so it can be concluded that the tax sanction has significant
influence on tax compliance. Fraternesi (2001) states that taxpayers will
comply with the payment when looking at tax sanction will be more adverse.
Growing number of delinquent tax due the taxpayer, it is increasingly difficult
for taxpayers to pay it off. Although taxpayers do not get awards for
81
compliance with the tax obligations, taxpayers will be subject to a lot of
punishment if not intentionally carry out their tax obligations. Therefore, in
this research the influence of the tax sanction will affect on tax compliance.
Research by Muliari and Setiawan (2010) had the same significance results,
the tax sanctions 0.000 < 0.05 so that it can be concluded that the tax
sanctions has significant influence on tax compliance. Under these conditions,
the H3 which states that tax sanction has significant influence on tax
compliance, acceptable.
4. Influence of Tax Consciousness, Service Tax Authorities, and Tax Sanctions
on Tax Compliance
The results showed that the effect of tax consciousness, service tax
authorities and tax sanctions on tax compliance, accordance with the results of
the hypothesis. With the consciousness for the taxpayer to pay the tax, it can
be said that a society participate in supporting the development of the State.
And in good quality and professional of the service tax authorities, so
taxpayers will be affected to adhere of taxation. Same as the tax sanctions that
given by the government will influence tax compliance of taxpayer. This is
consistent with results of previous research by Jatmiko (2006), has a
significant influence on the results of tax consciousness, service tax
authorities and tax sanction.
82
CHAPTER V
CONCLUSION AND IMPLICATION
A. Conclusion :
The purpose of this research was to analyze the influence of tax
consciousness, service tax authorities and tax sanction toward tax compliance on
individual taxpayers conducting business operation and professional services
(Survey on individual taxpayers in Jakarta), as well as to learn about the influence
of these variables by analyzing questionnaires from individual taxpayer
conducting business operation and professional services.
Based on the data collected and the results of testing that has been done on the
problem by using multiple regression test, it can be concluded as follows:
1. Taxpayer attitudes on tax consciousness partially has a significant influence
on taxpayer compliance. This can be explained by the significance level of tax
consciousness is 0.000. So, it can indicate higher level of tax consciousness
influence higher level tax compliance. Effort to maximize tax revenue cannot
rely solely on the role of the Directorate General of Taxation and the tax
officer, but also takes an active role from the taxpayers themselves. The role
of community in tax revenue is the awareness of whether or not people are
willing to either agency or a private person want signed up to have a NPWP
and implement tax obligations, with a tax consciousness, so a society have
participate in the development of the State. The results of this research support
the researches that have been done by Jatmiko (2006).
83
2. Taxpayer attitudes on service tax authorities partially has a significant
influence on taxpayer compliance. This can be explained by the significance
level of service tax authorities is 0.007. So, it can indicate higher level of
service tax authorities influence higher level tax compliance. Good service tax
authorities are expected to increase taxpayer compliance. To improve tax
compliance in meeting tax obligations, quality of service tax should be
increased by the tax officer. Good service tax authorities will provide comfort
to taxpayers. Hospitality officer and ease of the tax information system,
including the service tax authorities. The results of this research support the
researches that have been done by Jatmiko (2006) and Hardiningsih (2011)
3. Taxpayer attitudes on tax sanction partially has a significant influence on
taxpayer compliance. This can be explained by the significance level of tax
sanction is 0.000. So, it can indicate higher level of tax sanction influence
higher level tax compliance. Taxpayers will meet tax payments when looking
at the tax sanction will be more adverse. The higher or severity of sanctions, it
will be more detrimental to the taxpayer. Therefore, sanctions will influence
the tax rate of tax compliance in paying taxes. The results of this research
support the researches that have been done by Jatmiko (2006) and Muliari
(2010).
B. Implication :
Based on the conclusions above, indicates that the variable of tax
consciousness, service tax authorities and tax sanction simultaneously influential
84
and significant influence on tax compliance primarily on individual taxpayers
who conducting business operation and professional services. The implications of
this research can be displayed in the aftermath of tax consciousness, service tax
authorities and tax sanction on tax compliance. This research shows that people
have to understand about the willingness to pay taxes as adherence to join and
participate in supporting the development and funding of the State, a society must
be aware of its existence as citizens and must always uphold the Constitution as
the basic law of the State administration. This is supported from research Muliari
and Setiawan (2010) who showed tax consciousness have simultaneous and
significant influence on tax compliance.
The implications of this research also has influence for the service tax
authorities to provide the tax authorities in the tax administration system is good
and qualified and can make taxpayers complied with the taxation. That way the
tax officer is expected to help, maintain, and prepare all the necessary needs
someone who in this case is the taxpayer. And can provide continuous education
to the society to know, recognize, respect, and obey tax provisions, expected tax
revenue can be succeed. Good service tax authorities are expected to increase
taxpayer compliance. To improve tax compliance in meeting tax obligations,
quality of service tax should be increased by the tax authorities. Good service tax
authorities will provide comfort to taxpayers. Hospitality officer and ease the tax
information system, including the services tax authorities. Research by Jatmiko
85
(2006) found that the service tax authorities have a significant influence on tax
compliance.
This research also has implications on tax sanction that given by government
to taxpayer to raise their tax compliance. Sanctions need to provide lessons for tax
offenders. For example, in Article 7 of Law No. 28 Year 2007 on General
Provisions and Tax Procedures when the SPT was not delivered within the period
referred to in Article 3 paragraph (3) or an extension of the deadline submission
of the SPT as referred to in Article 3 paragraph (4), subject to administrative
sanctions in the form of a fine of Rp 500.000,00 (five hundred thousand rupiah) to
the Value Added Tax SPT Period, Rp 100,000,00 (one hundred thousand rupiah)
to another SPT Period, and Rp 1,000,000,00 (one million rupiah) for the Annual
Income Tax of Corporate Taxpayer and Rp100.000,00 (one hundred thousand
rupiah) to the Annual Income Tax of individual Taxpayer. Thus, it is expected
that tax laws obeyed by the taxpayer. The taxpayer will meet the tax obligation
when taxation considers that sanctions will be more adverse. This is supported
from research by Muliari and Setaiawan (2010) found that the tax sanction have a
significant influence on tax compliance.
So, tax consciousness, service tax authorities and tax sanction are the driving
factor in favor of the fulfillment of tax compliance for taxpayers, especially
individual taxpayers conducting business operation and professional services to
fulfill their tax obligations to support economic development and financing of the
State.
86
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90
Appendix 1:
Research Letter
91
Appendix II
Research Questionnaire
RESEARCH QUESTIONNAIRE
Instruction
1. Read carefully each question with the answer that has been provided which is
appropriate.
2. You simply giving a cross (X) on the answer you think is most appropriate.
3. If you have the wrong answer, please circle (O) is one of the crosses.
4. Please check all of your answers and make sure that there is no question missed. Information :
Figures 1 = Strongly Disagree (SD)
Figures 2 = Disagree (D)
Figures 3 = Less Agree ( LA)
Figures 4 = Agree (A)
Figures 5 = Strongly Agree (SA)
Data Research
Variable X1 : Tax Consciousness
Widayati dan Nurlis (2010) outlines some form of consciousness pay taxes that
encourage taxpayers to pay their taxes. First, the realization that taxes are a form of
participation in supporting the country's development. Second, the realization that
delays payment of taxes and a reduction in the tax burden is very detrimental to the
country. Third, the realization that taxes are set by law and can be enforced. Jatmiko
(2006) the situation that know or understand about the taxes.
No Questions Options
SD
1
D
2
LA
3
A
4
SA
5
1 Taxpayers consciousness doing the tax
compliance due on time.
2 Conscious that paying tax is needed
3 Consciousness of the taxpayer to meet the tax
obligations on time without influence of
others.
4 Taxpayer consciousness that conduct
compliance is an obligation.
5 Consciousness taxpayers to finance public
expenditures.
92
Variable X2 : Service Tax Authorities
Jatmiko( 2006) Service tax authorities can be interpreted as a way to help tax officers,
administer, or prepare all the necessities needed someone who in this case is the
taxpayer.
No Questions Options
SD
1
D
2
LA
3
A
4
SA
5
1 Tax authorities showed concern in meeting all the
needs of the taxpayer.
2 Tax authorities respond to any problems faced by the
taxpayer
3 Tax authorities have the ability to explain in providing
services to taxpayers.
4 Sufficient number of employees in the discharge of
taxation services.
5 Tax authorities show seriousness in providing services
to taxpayers.
6 Tax authorities have an ability to use the technology
applied in the service.
7 Value of taxes paid according to the quality of services
provided.
Variable X3 : Tax Sanctions
Mardiasmo (2006), in Muliari and Setiawan (2010) tax sanctions is an assurance that
the provisions of tax laws (taxation norms) will be followed/observed/complied with,
in other words, the tax penalty is a deterrent so that taxpayers do not violate norms of
taxation.
No Questions Options
SD
1
D
2
LA
3
A
4
SA
5
1
Any delay in reporting tax payable will get an applicable
fines
2 The existence of criminal sanctions will not increase the
percentage of the taxpayer acts of smuggling taxes
3 Tax sanctions collection not deviate from the regulations
4 Taxpayers get the sanctions if underpayment
5 Taxpayer get sanctions if doing late payment
93
Variabel Y: Tax Compliance
Nurmantu (2003) in Rahayu (2010:138) tax compliance can be defined as a state
where the taxpayer meets all tax obligations and enforce rights of taxation.
No Questions Options
SD
1
D
2
LA
3
A
4
SA
5
1 Register as a taxpayer to fulfill its obligations as
a good citizen.
2 SPT will report on time.
3 Correctly calculate taxes owed.
4 Comply pay taxes owed.
5 Comply pay administrative fines
6 Comply because obtaining good and fast service
by tax authorities
7 Comply because the tax paid benefit to national
development
8 Obtain information accuracy in calculating tax
payments
94
Appendix III
Respondent Identity
Respondent Identity
Name : ……………………………..
Job :
1.Enterpreneur 3.Lecture/Teacher 5.Consultant 7.Apothecary
2.Doctor 4.Lawyer/Notary 6.Nurse
Gender :
1. Man 2. Female
Age :
1. 20 - 25 3. 31 – 35 5. > 40
2. 26 – 30 4. 36 – 40
Education :
1. SHS 3. S1 5.S3
2. DIII 4. S2 6. Others……………..
Time as a Taxpayers :
1. 1 – 5 years 3. 11 – 15 years
2. 6 – 10 years 4. > 15 years
95
Appendix IV
List of Respondents
Respondent Identity
RESPONDENT JOB GENDER AGE EDUCATION TIME AS A
TAXPAYER
1 6 2 1 2 1
2 6 2 1 2 1
3 1 2 4 2 2
4 1 1 4 3 3
5 3 2 5 3 3
6 2 2 5 4 4
7 4 1 4 4 3
8 1 2 4 4 3
9 1 1 2 3 1
10 5 1 4 4 2
11 1 1 5 6 2
12 1 2 4 3 2
13 6 1 5 4 2
14 3 2 5 3 2
15 1 1 5 2 1
16 1 1 4 3 2
17 5 2 3 3 2
18 3 1 3 3 1
19 1 1 3 3 1
20 3 1 5 3 3
21 1 1 3 2 2
22 1 1 2 3 1
23 1 2 1 2 1
24 6 2 4 3 2
25 1 1 2 3 1
26 1 2 2 3 1
27 1 1 2 1 1
28 1 2 2 1 1
29 3 2 5 4 3
30 1 1 1 3 1
31 3 2 3 4 2
32 1 2 1 1 1
33 6 2 1 3 1
96
34 4 1 2 4 1
35 1 1 1 3 1
36 1 1 2 3 1
37 1 1 5 1 2
38 1 2 4 3 2
39 1 1 4 3 3
40 1 1 5 1 4
41 7 2 1 6 1
42 1 1 3 6 1
43 1 2 5 1 4
44 1 2 5 1 2
45 1 2 5 1 1
46 1 1 5 6 2
47 1 1 5 1 4
48 1 2 5 6 4
49 3 1 4 3 2
50 1 2 5 1 4
51 1 1 5 4 4
52 1 1 4 3 2
53 1 1 2 3 1
54 4 1 5 4 4
55 3 2 1 3 1
56 4 2 3 4 2
57 1 1 5 4 3
97
Respondents Answer Variable Tax Consciousness (X1)
SUBJEK 1 2 3 4 5 TOTAL SCORE
1 4 5 4 4 3 20
2 4 5 4 4 4 21
3 4 5 4 5 5 23
4 5 5 5 5 4 24
5 5 5 4 5 4 23
6 5 4 5 4 4 22
7 4 4 4 5 2 19
8 5 5 5 5 5 25
9 4 4 4 4 4 20
10 4 4 4 5 4 21
11 4 4 4 4 3 19
12 4 4 4 4 2 18
13 4 4 4 4 3 19
14 4 4 4 4 3 19
15 5 5 4 4 5 23
16 4 4 4 4 5 21
17 4 4 4 4 5 21
18 4 5 4 4 5 22
19 4 4 5 5 5 23
20 4 4 5 5 5 23
21 5 5 5 4 4 23
22 4 4 3 3 3 17
23 4 4 5 5 4 22
24 5 4 5 4 3 21
25 4 4 4 4 3 19
26 4 4 5 4 4 21
27 5 5 5 5 4 24
28 4 4 4 4 5 21
29 5 5 4 4 5 23
30 4 4 4 4 4 20
31 5 4 5 5 4 23
32 4 5 4 4 2 19
33 4 4 4 4 3 19
34 4 4 4 4 4 20
35 4 3 4 3 3 17
98
36 4 4 4 4 3 19
37 4 4 5 5 4 22
38 4 4 4 4 4 20
39 4 4 4 4 4 20
40 5 5 5 5 5 25
41 5 5 5 4 4 23
42 4 4 4 4 3 19
43 4 4 4 4 3 19
44 4 4 4 4 3 19
45 4 4 4 4 2 18
46 5 5 5 5 5 25
47 4 4 4 4 3 19
48 5 4 4 4 4 21
49 4 4 4 5 4 21
50 4 4 4 4 3 19
51 4 4 5 5 4 22
52 4 4 4 4 4 20
53 4 4 5 5 4 22
54 4 5 4 4 3 20
55 5 5 4 4 4 22
56 4 5 4 4 3 20
57 5 5 5 5 5 25
99
Respondents Answer Variable Service Tax Authorities (X2)
SUBJEK 1 2 3 4 5 6 7
TOTAL
SCORE
1 4 3 4 3 2 4 3 23
2 3 3 4 4 2 3 3 22
3 4 4 3 4 4 4 3 26
4 3 4 5 5 1 3 2 23
5 4 3 4 4 3 3 4 25
6 4 4 4 3 4 4 4 27
7 4 4 4 5 5 5 5 32
8 5 5 5 5 5 5 5 35
9 4 4 4 3 4 3 4 26
10 5 4 4 4 5 5 4 31
11 4 4 4 4 4 4 4 28
12 4 4 4 4 4 4 4 28
13 4 4 4 3 3 3 2 23
14 4 4 4 3 3 3 2 23
15 4 5 5 4 4 4 4 30
16 4 4 5 5 5 5 3 31
17 4 4 5 4 4 4 3 28
18 4 5 5 4 4 4 2 28
19 5 5 5 4 4 4 3 30
20 4 4 5 5 4 5 3 30
21 4 4 4 5 5 4 4 30
22 4 4 4 4 4 4 3 27
23 3 2 4 1 1 3 1 15
24 2 3 2 3 3 3 1 17
25 4 4 5 5 5 5 3 31
26 1 2 2 1 1 2 1 10
27 4 4 4 4 4 4 4 28
28 5 4 4 4 4 4 4 29
29 4 5 5 5 5 5 4 33
30 3 2 3 4 2 4 1 19
31 2 1 3 1 1 2 1 11
32 5 5 5 4 4 4 2 29
33 4 4 3 3 3 3 2 22
34 1 1 1 1 1 1 1 7
100
35 4 4 4 4 4 4 3 27
36 4 4 4 4 4 4 3 27
37 4 4 5 4 4 4 4 29
38 4 4 4 4 4 4 4 28
39 4 4 4 4 4 4 4 28
40 4 4 4 4 4 4 4 28
41 4 3 4 3 4 4 3 25
42 4 4 4 4 4 4 4 28
43 4 4 4 4 4 4 4 28
44 4 4 4 4 4 4 4 28
45 4 4 4 4 4 4 4 28
46 5 5 5 5 5 5 5 35
47 4 4 4 4 4 4 4 28
48 4 4 4 4 4 4 4 28
49 5 4 4 4 4 4 4 29
50 4 4 4 4 4 4 4 28
51 4 4 4 4 3 4 3 26
52 4 4 4 4 4 4 3 27
53 4 4 4 3 4 4 4 27
54 4 4 5 4 4 4 4 29
55 4 4 4 4 3 4 3 26
56 3 3 3 2 3 4 2 20
57 4 5 5 5 5 5 4 33
101
Respondents Answer Variable Tax Sanction (X3)
SUBJEK 1 2 3 4 5
TOTAL
SCORE
1 3 4 4 3 3 17
2 4 4 4 4 4 20
3 4 4 4 4 3 19
4 4 1 1 5 5 16
5 4 3 4 4 4 19
6 4 4 4 4 4 20
7 4 5 1 4 4 18
8 4 5 5 5 5 24
9 4 3 3 3 3 16
10 4 5 5 4 4 22
11 4 4 4 2 4 18
12 4 4 4 2 4 18
13 4 4 4 4 4 20
14 4 4 4 4 4 20
15 4 5 4 3 4 20
16 1 3 4 2 2 12
17 3 5 4 1 1 14
18 1 1 5 1 2 10
19 1 2 4 1 1 9
20 2 4 5 1 1 13
21 4 4 4 4 4 20
22 3 3 4 4 3 17
23 4 2 4 4 4 18
24 5 5 4 4 5 23
25 4 3 5 4 4 20
26 4 2 5 4 5 20
27 4 4 3 3 4 18
28 5 4 4 3 4 20
29 4 4 4 3 5 20
30 4 4 4 4 4 20
31 5 2 5 5 5 22
32 4 2 5 4 4 19
33 4 4 4 4 4 20
34 4 2 4 5 5 20
35 3 3 4 3 3 16
36 3 4 4 4 3 18
37 4 4 4 4 4 20
38 4 4 4 4 4 20
39 4 4 4 4 4 20
40 5 5 5 5 5 25
41 4 3 3 3 4 17
102
42 4 4 4 2 4 18
43 4 4 4 2 4 18
44 4 4 4 2 4 18
45 4 4 4 2 4 18
46 5 1 5 5 5 21
47 4 4 4 4 4 20
48 4 4 4 4 4 20
49 3 5 4 3 4 19
50 4 4 4 2 4 18
51 4 4 4 4 4 20
52 4 4 4 4 4 20
53 5 4 4 4 5 22
54 5 3 4 5 4 21
55 5 3 4 4 4 20
56 4 3 4 4 4 19
57 4 3 4 4 3 18
103
Respondents Answer Variable Tax Compliance (Y)
SUBJEK 1 2 3 4 5 6 7 8
TOTAL
SCORE
1 4 4 4 4 4 3 4 3 30
2 5 4 4 4 3 3 3 3 29
3 5 5 4 5 5 4 5 4 37
4 5 5 5 4 4 1 5 3 32
5 5 4 5 4 4 4 4 5 35
6 4 4 4 4 4 4 4 4 32
7 4 4 4 4 4 4 4 4 32
8 5 5 5 5 4 5 5 5 39
9 4 4 4 4 4 3 4 3 30
10 5 5 4 4 5 4 5 5 37
11 4 4 4 4 4 4 4 4 32
12 4 4 4 4 4 4 4 4 32
13 3 4 3 3 3 4 4 4 28
14 3 4 3 3 3 4 4 4 28
15 4 4 4 5 5 4 4 4 34
16 4 4 4 4 4 3 5 5 33
17 4 4 4 3 3 3 4 5 30
18 4 4 4 4 3 3 5 5 32
19 4 3 4 4 4 3 5 4 31
20 4 4 4 4 3 3 4 5 31
21 5 4 4 4 4 4 4 4 33
22 3 4 4 4 4 3 3 4 29
23 5 4 5 5 4 3 5 4 35
24 4 4 4 4 4 1 3 5 29
25 4 4 4 4 4 5 3 5 33
26 5 4 4 4 4 2 2 5 30
27 4 4 4 4 4 4 4 4 32
28 4 4 4 4 3 4 4 5 32
29 5 5 5 4 3 4 4 4 34
30 4 4 4 4 4 2 4 4 30
31 5 5 5 5 5 2 5 4 36
32 5 4 4 4 2 2 5 4 30
33 3 4 4 3 3 4 4 4 29
104
34 4 5 5 4 4 1 4 5 32
35 3 3 4 3 3 3 3 4 26
36 4 4 4 4 4 4 3 4 31
37 4 5 4 4 4 4 4 4 33
38 4 4 4 4 4 4 4 4 32
39 4 4 4 4 4 4 4 4 32
40 5 5 5 5 5 5 5 5 40
41 5 4 4 4 4 4 5 5 35
42 4 4 4 4 4 4 4 4 32
43 4 4 4 4 4 4 4 4 32
44 4 4 4 4 4 4 4 4 32
45 4 4 4 4 4 4 4 4 32
46 5 5 5 5 5 5 5 5 40
47 4 4 4 4 4 4 4 4 32
48 5 4 4 4 4 4 5 4 34
49 5 4 4 4 4 5 5 5 36
50 4 4 4 4 4 4 4 4 32
51 5 4 5 4 4 3 4 4 33
52 5 4 4 4 4 4 4 4 33
53 5 5 5 4 5 4 4 4 36
54 5 4 5 5 4 3 4 4 34
55 5 5 5 4 4 4 4 4 35
56 4 5 5 4 4 3 4 4 33
57 4 4 4 4 4 5 5 5 35
105
Appendix V
Result Of SPSS
Validity Test
Tax Consciousness (X1)
Correlations
item1 item2 item3 item4 item5 total
item1
Pearson Correlation 1 ,559* ,475 ,452 ,371 ,748**
Sig. (2-tailed) ,030 ,073 ,091 ,173 ,001
N 15 15 15 15 15 15
item2
Pearson Correlation ,559* 1 ,483 ,421 ,052 ,677**
Sig. (2-tailed) ,030 ,068 ,118 ,854 ,006
N 15 15 15 15 15 15
item3
Pearson Correlation ,475 ,483 1 ,247 ,497 ,820**
Sig. (2-tailed) ,073 ,068 ,374 ,059 ,000
N 15 15 15 15 15 15
item4
Pearson Correlation ,452 ,421 ,247 1 ,308 ,615*
Sig. (2-tailed) ,091 ,118 ,374 ,264 ,015
N 15 15 15 15 15 15
item5
Pearson Correlation ,371 ,052 ,497 ,308 1 ,677**
Sig. (2-tailed) ,173 ,854 ,059 ,264 ,006
N 15 15 15 15 15 15
skor.total
Pearson Correlation ,748** ,677** ,820** ,615* ,677** 1
Sig. (2-tailed) ,001 ,006 ,000 ,015 ,006
N 15 15 15 15 15 15
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
106
Service Tax Authorities (X2)
Correlations
item1 item2 item3 item4 item5 item6 item7 total
item1
Pearson Correlation 1 ,826** ,635* ,000 ,738** ,773** ,513 ,772**
Sig. (2-tailed) ,000 ,011 1,000 ,002 ,001 ,051 ,001
N 15 15 15 15 15 15 15 15
item2
Pearson Correlation ,826** 1 ,682** ,227 ,787** ,727** ,776** ,864**
Sig. (2-tailed) ,000 ,005 ,415 ,001 ,002 ,001 ,000
N 15 15 15 15 15 15 15 15
item3
Pearson Correlation ,635* ,682** 1 ,300 ,703** ,822** ,765** ,852**
Sig. (2-tailed) ,011 ,005 ,277 ,003 ,000 ,001 ,000
N 15 15 15 15 15 15 15 15
item4
Pearson Correlation ,000 ,227 ,300 1 ,528* ,274 ,669** ,528*
Sig. (2-tailed) 1,000 ,415 ,277 ,043 ,323 ,006 ,043
N 15 15 15 15 15 15 15 15
item5
Pearson Correlation ,738** ,787** ,703** ,528* 1 ,803** ,847** ,941**
Sig. (2-tailed) ,002 ,001 ,003 ,043 ,000 ,000 ,000
N 15 15 15 15 15 15 15 15
item6
Pearson Correlation ,773** ,727** ,822** ,274 ,803** 1 ,698** ,887**
Sig. (2-tailed) ,001 ,002 ,000 ,323 ,000 ,004 ,000
N 15 15 15 15 15 15 15 15
item7
Pearson Correlation ,513 ,776** ,765** ,669** ,847** ,698** 1 ,916**
Sig. (2-tailed) ,051 ,001 ,001 ,006 ,000 ,004 ,000
N 15 15 15 15 15 15 15 15
skortotal
Pearson Correlation ,772** ,864** ,852** ,528* ,941** ,887** ,916** 1
Sig. (2-tailed) ,001 ,000 ,000 ,043 ,000 ,000 ,000
N 15 15 15 15 15 15 15 15
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
107
Tax Sanction (X3)
Correlations
item1 item2 item3 item4 item5 total
item1
Pearson Correlation 1 ,397 -,026 ,160 ,230 ,524*
Sig. (2-tailed) ,142 ,927 ,570 ,410 ,045
N 15 15 15 15 15 15
item2
Pearson Correlation ,397 1 ,465 ,194 ,197 ,740**
Sig. (2-tailed) ,142 ,081 ,489 ,482 ,002
N 15 15 15 15 15 15
item3
Pearson Correlation -,026 ,465 1 ,490 ,352 ,716**
Sig. (2-tailed) ,927 ,081 ,064 ,198 ,003
N 15 15 15 15 15 15
item4
Pearson Correlation ,160 ,194 ,490 1 ,571* ,674**
Sig. (2-tailed) ,570 ,489 ,064 ,026 ,006
N 15 15 15 15 15 15
item5
Pearson Correlation ,230 ,197 ,352 ,571* 1 ,653**
Sig. (2-tailed) ,410 ,482 ,198 ,026 ,008
N 15 15 15 15 15 15
total
Pearson Correlation ,524* ,740** ,716** ,674** ,653** 1
Sig. (2-tailed) ,045 ,002 ,003 ,006 ,008
N 15 15 15 15 15 15
*. Correlation is significant at the 0.05 level (2-tailed).
**. Correlation is significant at the 0.01 level (2-tailed).
108
Tax Compliance (Y)
Correlations
item1 item2 item3 item4 item5 item6 item7 item8 total
item1
Pearson Correlation 1 ,829** ,601* ,779** ,715** ,113 ,452 ,319 ,826**
Sig. (2-tailed) ,000 ,018 ,001 ,003 ,688 ,091 ,247 ,000
N 15 15 15 15 15 15 15 15 15
item2
Pearson Correlation ,829** 1 ,320 ,646** ,791** ,250 ,219 -,066 ,685**
Sig. (2-tailed) ,000 ,244 ,009 ,000 ,369 ,433 ,815 ,005
N 15 15 15 15 15 15 15 15 15
item3
Pearson Correlation ,601* ,320 1 ,771** ,675** ,214 ,498 ,539* ,792**
Sig. (2-tailed) ,018 ,244 ,001 ,006 ,445 ,059 ,038 ,000
N 15 15 15 15 15 15 15 15 15
item4
Pearson Correlation ,779** ,646** ,771** 1 ,876** ,277 ,415 ,455 ,889**
Sig. (2-tailed) ,001 ,009 ,001 ,000 ,318 ,124 ,088 ,000
N 15 15 15 15 15 15 15 15 15
item5
Pearson Correlation ,715** ,791** ,675** ,876** 1 ,395 ,198 ,209 ,827**
Sig. (2-tailed) ,003 ,000 ,006 ,000 ,145 ,480 ,455 ,000
N 15 15 15 15 15 15 15 15 15
item6
Pearson Correlation ,113 ,250 ,214 ,277 ,395 1 ,406 ,231 ,529*
Sig. (2-tailed) ,688 ,369 ,445 ,318 ,145 ,133 ,407 ,043
N 15 15 15 15 15 15 15 15 15
item7
Pearson Correlation ,452 ,219 ,498 ,415 ,198 ,406 1 ,429 ,654**
Sig. (2-tailed) ,091 ,433 ,059 ,124 ,480 ,133 ,110 ,008
N 15 15 15 15 15 15 15 15 15
item8
Pearson Correlation ,319 -,066 ,539* ,455 ,209 ,231 ,429 1 ,548*
Sig. (2-tailed) ,247 ,815 ,038 ,088 ,455 ,407 ,110 ,034
N 15 15 15 15 15 15 15 15 15
total
Pearson Correlation ,826** ,685** ,792** ,889** ,827** ,529* ,654** ,548* 1
Sig. (2-tailed) ,000 ,005 ,000 ,000 ,000 ,043 ,008 ,034
N 15 15 15 15 15 15 15 15 15
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
109
Reliability Test
Tax Consciousness (X1)
Case Processing Summary
N %
Cases
Valid 15 100,0
Excludeda 0 ,0
Total 15 100,0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
,730 5
Service Tax Authorities (X2)
Case Processing Summary
N %
Cases
Valid 15 100,0
Excludeda 0 ,0
Total 15 100,0
a. Listwise deletion based on all variables in the procedure.
Item Statistics
Mean Std. Deviation N
item1 4,20 ,414 15
item2 4,33 ,617 15
item3 3,93 ,799 15
item4 4,27 ,458 15
Item5 4,13 ,743 15
110
Reliability Statistics
Cronbach's Alpha N of Items
,921 7
Item Statistics
Mean Std. Deviation N
Item1 4,07 ,799 15
Item2 4,13 ,743 15
Item3 4,00 ,845 15
Item4 4,00 ,845 15
Item5 4,07 ,961 15
Item6 4,00 ,926 15
Item7 3,93 ,884 15
Tax Sanction (X3)
Case Processing Summary
N %
Cases
Valid 15 100,0
Excludeda 0 ,0
Total 15 100,0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
,674 5
Item Statistics
Mean Std. Deviation N
111
item1 3,73 ,884 15
Item2 3,13 1,125 15
Item3 3,67 1,047 15
Item4 3,87 ,743 15
Item5 3,80 ,775 15
Tax Compliance (Y)
Case Processing Summary
N %
Cases
Valid 15 100,0
Excludeda 0 ,0
Total 15 100,0
a. Listwise deletion based on all variables in the procedure.
Reliability Statistics
Cronbach's Alpha N of Items
,851 8
Item Statistics
Mean Std. Deviation N
item1 4,20 ,561 15
item2 4,20 ,676 15
item3 4,07 ,594 15
item4 4,07 ,458 15
item5 4,00 ,535 15
item6 3,80 ,676 15
item7 4,20 ,676 15
item8 4,13 ,640 15
112
Variables Entered/Removeda
Model Variables Entered Variables
Removed
Method
1
TAX SANCTIONS,
TAX CONSCIOUSNESS,
SERVICE TAX
AUTHORITIESb
. Enter
a. Dependent Variable: TAX COMPLIANCE
b. All requested variables entered.
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
1 ,773a ,598 ,575 1,855
a. Predictors: (Constant), TAX SANCTION, TAX CONSCIOUSNESS,
SERVICE TAX AUTHORITIES
b. Dependent Variable: TAX COMPLIANCE
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 271,427 3 90,476 26,305 ,000b
Residual 182,292 53 3,439
Total 453,719 56
a. Dependent Variable: TAX COMPLIANCE
b. Predictors: (Constant), TAX SANCTION, TAX CONSCIOUSNESS, SERVICE TAX AUTHORITIES
113
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 5,523 3,062 1,804 ,077
TAX
CONSCIOUSNESS ,820 ,123 ,591 6,669 ,000 ,965 1,037
SERVICE TAX
AUTHORITIES ,128 ,045 ,251 2,818 ,007 ,956 1,046
TAX SANCTION ,348 ,087 ,355 3,995 ,000 ,962 1,040
a. Dependent Variable: TAX COMPLIANCE
Collinearity Diagnosticsa
Model Dimension Eigenvalue Condition Index Variance Proportions
(Constant) TAX
CONSCIOUSNESS
SERVICE TAX
AUTHORITIES
TAX
SANCTION
1
1 3,944 1,000 ,00 ,00 ,00 ,00
2 ,039 10,051 ,00 ,00 ,69 ,17
3 ,013 17,382 ,05 ,27 ,27 ,72
4 ,004 30,371 ,95 ,73 ,04 ,11
a. Dependent Variable: TAX COMPLIANCE
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 28,49 38,86 32,60 2,202 57
Std. Predicted Value -1,866 2,843 ,000 1,000 57
Standard Error of Predicted
Value ,278 ,931 ,462 ,168 57
Adjusted Predicted Value 28,75 38,82 32,57 2,205 57
Residual -3,922 3,255 ,000 1,804 57
Std. Residual -2,115 1,755 ,000 ,973 57
Stud. Residual -2,222 1,859 ,006 1,012 57
Deleted Residual -4,331 3,654 ,023 1,958 57
Stud. Deleted Residual -2,312 1,905 ,004 1,024 57
Mahal. Distance ,273 13,140 2,947 3,106 57
114
Cook's Distance ,000 ,140 ,022 ,033 57
Centered Leverage Value ,005 ,235 ,053 ,055 57
a. Dependent Variable: TAX COMPLIANCE
115
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 28,49 38,86 32,60 2,202 57
Residual -3,922 3,255 ,000 1,804 57
Std. Predicted Value -1,866 2,843 ,000 1,000 57
Std. Residual -2,115 1,755 ,000 ,973 57
a. Dependent Variable: TAX COMPLIANCE
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 271,427 3 90,476 26,305 ,000b
Residual 182,292 53 3,439
Total 453,719 56
a. Dependent Variable: TAX COMPLIANCE
b. Predictors: (Constant), TAX SANCTION, TAX CONSCIOUSNESS, SERVICE TAX AUTHORITIES
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 5,523 3,062 1,804 ,077
TAX CONSCIOUSNESS ,820 ,123 ,591 6,669 ,000
SERVICE TAX
AUTHORITIES ,128 ,045 ,251 2,818 ,007
TAX SANCTION ,348 ,087 ,355 3,995 ,000
a. Dependent Variable: TAX COMPLIANCE
116
Casewise Diagnosticsa
Case Number Std. Residual TAX COMPLIANCE Predicted Value Residual
1 -,422 30 30,78 -,783
2 -1,897 29 32,52 -3,519
3 1,444 37 34,32 2,677
4 -,924 32 33,71 -1,714
5 ,434 35 34,19 ,805
6 -1,067 32 33,98 -1,979
7 ,289 32 31,46 ,536
8 ,078 39 38,86 ,144
9 -,442 30 30,82 -,819
10 1,419 37 34,37 2,632
11 ,565 32 30,95 1,048
12 1,007 32 30,13 1,868
13 -1,622 28 31,01 -3,007
14 -1,622 28 31,01 -3,007
15 -,638 34 35,18 -1,183
16 1,139 33 30,89 2,113
17 -,646 30 31,20 -1,199
18 ,741 32 30,63 1,374
19 -,191 31 31,35 -,354
20 -,942 31 32,75 -1,747
21 -1,177 33 35,18 -2,183
22 ,088 29 28,84 ,164
23 1,755 35 31,75 3,255
24 -2,115 29 32,92 -3,922
25 ,522 33 32,03 ,968
26 -,529 30 30,98 -,981
27 -1,645 32 35,05 -3,051
28 -,763 32 33,42 -1,416
29 -,845 34 35,57 -1,568
30 -,709 30 31,31 -1,315
31 1,378 36 33,44 2,555
32 -,770 30 31,43 -1,428
33 -1,013 29 30,88 -1,879
117
34 1,199 32 29,78 2,223
35 -1,341 26 28,49 -2,488
36 ,095 31 30,82 ,176
37 -,666 33 34,24 -1,235
38 -,252 32 32,47 -,468
39 -,252 32 32,47 -,468
40 ,913 40 38,31 1,693
41 ,810 35 33,50 1,502
42 ,565 32 30,95 1,048
43 ,565 32 30,95 1,048
44 ,565 32 30,95 1,048
45 1,007 32 30,13 1,868
46 1,180 40 37,81 2,188
47 ,190 32 31,65 ,352
48 ,384 34 33,29 ,713
49 1,581 36 33,07 2,932
50 ,565 32 30,95 1,048
51 -,459 33 33,85 -,851
52 ,356 33 32,34 ,660
53 ,714 36 34,68 1,325
54 ,569 34 32,94 1,056
55 ,620 35 33,85 1,149
56 1,027 33 31,09 1,905
57 -,815 35 36,51 -1,511
a. Dependent Variable: TAX COMPLIANCE
