DAFTAR ISI

LEMBAR PERSETUJUAN SKRIPSI .............................................................. I

LEMBAR PERSETUJUAN SIDANG SKRIPSI ............................................. II
ABSTRAK....................................................................................................... III
DAFTAR RIWAYAT HIDUP ............ ERROR! BOOKMARK NOT DEFINED.
KATA PENGANTAR ...................................................................................... IV
DAFTAR ISI .................................................................................................. VII
BAB I PENDAHULUAN ................................................................................... 1
A. LATAR BELAKANG .................................................................................. 1
B. RUMUSAN MASALAH .............................................................................. 5
C. TUJUAN PENELITIAN ............................................................................... 6
D. KEGUNAAN PENELITIAN ........................................................................ 6
1. Manfaat Teoritis ........................................................................................ 6
2. Manfaat Praktis ......................................................................................... 6
1. Bagi Instansi Pajak ................................................................................ 6
2. Bagi Penulis ........................................................................................... 7
BAB II LANDASAN TEORI ............................................................................. 8
A. TINJAUAN PUSTAKA ............................................................................... 8
1. Compliance theory .................................................................................... 8
2 Kepatuhan Wajib Pajak ........................................................................... 10
2.1 Pengertian Kepatuhan Wajib Pajak ...................................................... 10
2.2 Bentuk Kepatuhan Wajib Pajak............................................................ 11
2.3 Faktor-faktor yang Mempengaruhi Kepatuhan Pajak ............................ 11
3 Pengetahuan Perpajakan .......................................................................... 14
3.1 Pengetian Pengetahuan Perpajakan ...................................................... 14
3.2 Faktor – Faktor Yang Mempengaruhi Pengetahuan Perpajakan ............ 17
3.3 Indikator Pengetahuan Perpajakan ....................................................... 19
4 Pelayanan Fiskus ..................................................................................... 21
4.1 Pengertian Pelayanan ........................................................................... 21
4.2 Pengertian Pelayanan Fiskus ................................................................ 26
4.3 Indikator Pelayanan Fiskus .................................................................. 30
5. Penelitian Terdahulu ............................................................................... 31
B. Kerangka Berpikir ...................................................................................... 33
C. Hipotesis Penelitian .................................................................................... 34
a. Pengaruh Pengetahuan perpajakan terhadap Kepatuhan Wajib Pajak ....... 34
b. Pengaruh Pelayanan Fiskus Terhadap Kepatuhan wajib pajak ................. 35
BAB III METODOLOGI PENELITIAN ....................................................... 37
A. TEMPAT & WAKTU PENELITIAN ......................................................... 37
B. METODE PENELITIAN ............................................................................ 37
C. VARIABEL PENELITIAN ........................................................................ 37
1. Variabel Dependen (Y)............................................................................ 38

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 2. Variabel independen (X) ......................................................................... 38
3. Variabel Operasional ............................................................................... 39
D. POPULASI DAN SAMPEL ....................................................................... 40
E. ALAT PENGUMPULAN DATA & INSTRUMEN PENELITIAN............. 41
F. TEKNIK ANALISIS DATA ....................................................................... 42
1. Validitas & Reliabilitas ........................................................................... 42
2. Uji Reliabilitas ........................................................................................ 44
3. Analisis Regresi Linier Berganda ............................................................ 45
4. Uji Korelasi ............................................................................................. 45
5. Uji-t (Uji Signifikan) ............................................................................... 47
6. Uji Koefisien Determinasi (R2) ............................................................... 48
BAB IV GAMBARAN UMUM KPP PRATAMA PALMERAH................... 50
A. Sejarah dan Perkembangan KPP Pratama Jakarta Palmerah ......................... 50
B. Profil Singkat KPP Pratama Palmerah Jakarta Barat ................................... 56
C. Struktur Organisasi dan Tata Kerja KPP Pratama Jakarta Palmerah ............ 59
1. Kepala Kantor ......................................................................................... 59
2. Kepala Sub Bagian Umum ...................................................................... 60
3. Kepala Seksi Ekstensifikasi ..................................................................... 60
4. Kepala Seksi Pengolahan Data dan Informasi .......................................... 60
5. Seksi Pelayanan....................................................................................... 61
6. Seksi Pengawasan dan Konsultasi............................................................ 61
7. Seksi Pemeriksaan ................................................................................... 61
8. Seksi Penagihan ...................................................................................... 61
9. Kelompok Fungsional ............................................................................. 62
D. Kegiatan KPP Pratama Jakarta Palmerah..................................................... 63
BAB V PEMBAHASAN .................................................................................. 65
A. DESKRIPSI PENELITIAN ........................................................................ 65
1. Deskripsi Data ......................................................................................... 65
2. Tingkat Pengambilan Kuesioner .............................................................. 66
3. Identitas Responden ................................................................................ 66
3.1 Jenis Kelamin ...................................................................................... 66
3.2 Usia ..................................................................................................... 67
3.3 Pendidikan Terakhir ............................................................................. 68
3.4 Jenis Jabatan ........................................................................................ 69
B. ANALISIS PENELITIAN .......................................................................... 75
1. Hasil Uji Validitas ................................................................................... 75
2. Hasil Uji Reabilitas ................................................................................. 76
C. INTERPRESTASI HASIL DAN UJI HIPOTESIS ...................................... 77
1. Uji Regresi Berganda .............................................................................. 77
2. Uji Korelasi ............................................................................................. 78
3. Hasil Uji Determinasi .............................................................................. 80
4. Uji T ....................................................................................................... 80
a. Pengujian Hipotesis Pertama ................................................................ 81
b. Pengujian Hipotesis kedua ................................................................... 82

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BAB VI PENUTUP .......................................................................................... 83
A. KESIMPULAN .......................................................................................... 83
B. SARAN ...................................................................................................... 84
DAFTAR PUSTAKA ....................................................................................... 76
LAMPIRAN - LAMPIRAN ............................................................................. 78

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