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DAFTAR ISI

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

HALAMAN PENGESAHAN ........................................................................... ii

PERNYATAAN KEASLIAN .......................................................................... iv

HALAMAN MOTTO DAN PERSEMBAHAN ............................................. v

ABSTRAK ......................................................................................................... vi

ABSTRACT ....................................................................................................... vii

KATA PENGANTAR ....................................................................................... viii

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

DAFTAR TABEL ............................................................................................. xv

DAFTAR GAMBAR ......................................................................................... xvi

DAFTAR LAMPIRAN ..................................................................................... xvii

BAB I PENDAHULUAN .................................................................................. 1

1.1 Latar Belakang Masalah ..................................................................... 1

1.2 Rumusan Masalah .............................................................................. 5

1.3 Tujuan Penelitian................................................................................ 5

1.4 Kontribusi dan Manfaat Penelitian ..................................................... 6

BAB II TINJAUAN PUSTAKA....................................................................... 7

2.1 Landasan Teori ................................................................................... 7

2.1.1 Definisi Pajak.......................................................................... 7

2.1.2 Dasa Pembebanan Pajak ......................................................... 8

2.1.3 Fungsi Pajak............................................................................ 10

2.1.4 Syarat Pemungutan Pajak ....................................................... 11

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2.1.5 Sistem Pemungutan Pajak........................................................ 13

2.1.6 Perpajakan di Indonesia........................................................... 14

2.2 Landasan Teori.................................................................................... 14

2.2.1 Tinjauan Umum Tentang Modernisasi Sistem Administrasi

Perpajakan................................................................................ 14

2.2.1.1 Pengertian Sistem Administrasi........................................ 14

2.2.1.2 Administrasi Perpajakan................................................... 15

2.2.1.3 Modernisasi Sistem Administrasi Perpajakan................... 15

2.2.1.4 Indikator Modernisasi Sistem Administrasi

Perpajakan..................................................................................... 16

2.2.2 Tinjauan Umum Tentang Transparansi Perpajakan.................. 19

2.2.2.1 Pengertian Transparansi Perpajakan................................. 19

2.2.2.2 Tujuan Transparansi.......................................................... 20

2.2.2.3 Indikator Transparansi Perpajakan.................................... 20

2.2.3 Tinjauan Umum Tentang Kepatuhan Wajib Pajak Badan....... 21

2.2.3.1 Definisi Wajib Pajak......................................................... 21

2.2.3.2 Definisi Kepatuhan Wajib Pajak....................................... 22

2.2.3.3 Indikator Kepatuhan Wajib Pajak..................................... 23

2.3 Penelitian Terdahulu............................................................................. 23

2.4 Hipotesis............................................................................................... 26

2.5 Kerangka Penelitian Teoritis dan Pengembangan Hipotesis................ 26

2.5.1 Pengaruh Modernisasasi Sistem Administrasi terhadap

Kepatuhan Wajib Pajak Badan................................................. 26

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2.5.2 Pengaruh Transparansi Perpajakan terhadap Kepatuhan Wajib

Pajak Badan.............................................................................. 27

BAB III METODE PENELITIAN.................................................................... 29

3.1 Jenis Penelitian..................................................................................... 29

3.2 Variabel, Definisi Operasional dan Indikator Variabel........................ 29

3.2.1 Variabel Penelitian...................................................................... 29

3.2.2 Defenisi Operasional Variabel dan Indikator.............................. 30

3.2.2.1 Modernisasi Sistem Administrasi Perpajakan..................... 30

3.2.2.2 Transparansi Perpajakan...................................................... 30

3.2.2.3 Kepatuhan Wajib Pajak Badan............................................ 30

3.3 Populasi dan Sampel............................................................................ 32

3.3.1 Populasi....................................................................................... 32

3.3.2 Sampel......................................................................................... 33

3.4 Jenis dan Sumber Data......................................................................... 33

3.4.1 Jenis Data.................................................................................... 33

3.4.2 Sumber Data................................................................................ 33

3.5 Teknik Sampling.................................................................................. 33

3.6 Teknik Pengumpulan Data.................................................................. 34

3.7 Teknik Analisis..................................................................................... 34

3.7.1 Uji Kualitas Data...................................................................... 34

3.7.1.1 Uji Validitas......................................................................... 34

3.7.1.2 Uji Reliabilitas..................................................................... 35

3.7.2 Uji Asumsi Klasik..................................................................... 35

3.7.2.1 Uji Normalitas............................................................ 35

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3.7.2.2 Uji Multikolinieritas................................................... 36

3.7.2.3 Uji Heteroskedastisitas............................................... 36

3.7.2.4 Uji Autokorelasi......................................................... 37

3.7.2.5 Analisi Regresi Berganda........................................... 37

3.7.3 Pengujian Hipotesis.................................................................. 38

3.7.3.1 Uji t-test (pengujian koefisien regresi parsial)............ 38

3.7.3.2 Uji f-test ( pengujian arti keseluruhan regresi ).......... 39

BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 41

4.1 Deskripsi Sampel Penelitian................................................................. 41

4.2 Deskripsi Variabel Penelitan................................................................ 41

4.3 Hasil Analisis dan Pengujian Hipotesis................................................ 45

4.3.1 Uji Kualitas Data......................................................................... 45

4.3.1.1 Uji Validitas................................................................ 45

4.3.1.2 Uji Reliabilitas............................................................ 47

4.3.2 Uji Asumsi Klasik....................................................................... 48

4.3.2.1 Uji Normalitas............................................................ 48

4.3.2.2 Uji Multikolinearitas................................................... 49

4.3.2.3 Uji Heteroskedastisitas............................................... 51

4.3.2.4 Uji Autokorelasi......................................................... 52

4.3.2.5 Analisis Regresi Linier Berganda.............................. 53

4.3.3 Uji Hipotesis............................................................................... 55

4.3.3.1 Hasil Pengujian t............................................................ 55

4.3.3.2 Hasil Pengujian f............................................................ 56

4.3.3.3 Koefisien Determinasi (R2)........................................... 58

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4.3 Pembahasan.......................................................................................... 59

4.4.1 Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap

Kepatuhan Wajib Pajak Badan.................................................... 59

4.4.2 Pengaruh Transparansi Perpajakan Terhadap Kepatuhan Wajib

Pajak Badan................................................................................. 60

BAB V PENUTUP............................................................................................... 62

5.1 Kesimpulan........................................................................................... 62

5.2 Keterbatasan Penelitian........................................................................ 62

5.3 Agenda Penelitian Selanjutnya............................................................. 63

5.4 Implikasi Manajerial............................................................................. 63

DAFTAR PUSTAKA......................................................................................... 64

LAMPIRAN-LAMPIRAN