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DAFTAR ISI

Halaman Judul ....................................................................................................... i

Halaman Persetujuan Pembimbing ....................................................................... ii

Halaman Pengesahan ............................................................................................ iii

Halaman Pernyataan .............................................................................................. iv

Halaman Motto ...................................................................................................... v

Halaman Persembahan .......................................................................................... vi

Kata Pengantar ..................................................................................................... vii

Daftar Isi ................................................................................................................ ix

Daftar Tabel dan Gambar ...................................................................................... xiii

Abstrak .................................................................................................................. xiv

BAB I PENDAHULUAN

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

B. Rumusan Masalah ............................................................................ 6

C. Tujuan Penelitian ............................................................................. 6

D. Kegunaan Hasil Penelitian ............................................................... 7

BAB II LANDASAN TEORI

A. Deskripsi Teori ................................................................................ 8

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

2. Pajak Menurut Syariah ............................................................. 9

3. Wajib Pajak ............................................................................... 11

4. Surat Pemberitahuan ................................................................. 12

5. Teori Keprilakuan dalam Pengembangan TI ............................ 14

6. Model Penerimaan Teknologi .................................................... 16

7. E-Filing Direktorat Jendral Pajak ............................................. 18

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8. Variabel Penelitian .................................................................... 21

B. Hasil Penelitian Terdahulu ................................................................ 24

C. Kerangka Berfikir ............................................................................. 29

D. Hipotesis Penelitian .......................................................................... 30

BAB III METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian ....................................................... 32

B. Sumber Data .................................................................................... 32

C. Teknik Pengumpulan Data ................................................................ 33

D. Populasi dan Sampel ......................................................................... 34

E. Tata Variabel Penelitian ................................................................... 36

F. Definisi Operasional ......................................................................... 36

G. Uji Validitas dan Reliabilitas Instrumen ........................................... 39

1. Uji Validitas ............................................................................... 39

2. Uji Reliabilitas ........................................................................... 39

H. Uji Asumsi Klasik ............................................................................. 40

1. Uji Autokorelasi ......................................................................... 40

2. Uji Multikolinearitas .................................................................. 40

3. Uji Heterokedastisitas ................................................................ 41

4. Uji Normalitas ........................................................................... 41

I. Analisis Data ..................................................................................... 42

1. Statistik Deskriptif .................................................................... 42

2. Uji Statistik ............................................................................... 42

a. Analisis Regresi Linear Berganda ......................................... 42

b. Koefisien Determinasi........................................................... 43

c. Uji Koefisien Regresi Secara Parsial (Uji t) ......................... 43

d. Uji Koefisien Regresi secara Bersama-sama (Uji f) ............ 43

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Umum KPP Pratama Kab. Kudus ................................... 45

1. Sejarah Berdirinya KPP Pratama Kab. Kudus ........................... 45

2. Visi KPP Pratama Kab. Kudus .................................................. 46

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3. Misi KPP Pratama Kab. Kudus ................................................ 46

4. Tujuan ....................................................................................... 46

5. Wilayah Kerja ........................................................................... 46

6. Tugas, Fungsi, dan Struktur Organisasi .................................... 46

7. Sumber Daya Manusia .............................................................. 49

8. Rencana Strategik dan Penetapan Kinerja ................................ 50

9. Mandat yang Diberikan kepada Instansi ................................... 50

10. Peran Strategis DJP ................................................................... 51

11. Sumber Penerimaan Pajak ........................................................ 51

B. Gambaran Umum Responden .......................................................... 52

1. Jenis Kelamin Responden .......................................................... 52

2. Umur Responden ....................................................................... 52

3. Tingkat Pendidikan .................................................................... 53

4. Jenis Pekerjaan/ Profesi ............................................................. 53

5. Bidang Pekerjaan ...................................................................... 54

C. Uji Validitas dan Reliabilitas ............................................................ 54

1. Uji Validitas ............................................................................... 54

2. Uji Reliabilitas ........................................................................... 55

D. Hasil Uji Asumsi Klasik ................................................................... 56

1. Uji Autokorelasi ......................................................................... 56

2. Uji Multikolinearitas .................................................................. 57

3. Uji Heterokedastisitas ................................................................ 57

4. Uji Normalitas ........................................................................... 58

E. Analisis Data ..................................................................................... 58

1. Statistik Deskriptif .................................................................... 58

2. Uji Statistik ............................................................................... 59

a. Analisis Regresi Linear Berganda ......................................... 59

b. Uji Koefisien Determinasi (R2) ............................................. 61

c. Uji Koefisien Regresi Secara Parsial (Uji t) ......................... 61

d. Uji Signifikasi Koefisien Regresi secara Bersama-sama

(Uji f) .................................................................................... 62

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F. Pembahasan ...................................................................................... 63

1. Pengaruh Persepsi Kegunaan Terhadap Minat Penggunaan E-

Filing ......................................................................................... 63

2. Pengaruh Persepsi Kemudahan Terhadap Minat Penggunaan

E-Filing ...................................................................................... 64

3. Pengaruh Keamanan dan Kerahasiaan Terhadap Minat

Penggunaan E-Filing ................................................................. 65

BAB V PENUTUP

A. Kesimpulan ....................................................................................... 67

B. Keterbatasan Penelitian ..................................................................... 68

C. Saran ................................................................................................. 69

DAFTAR PUSTAKA

DAFTAR RIWAYAT HIDUP

LAMPIRAN-LAMPIRAN

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DAFTAR TABEL DAN GAMBAR

Tabel 1.1 Data Jumlah WP Pribadi dan Pengguna E-filing Tahun 2012 s.d

2015 di Kab. Kudus ......................................................................... 5

Tabel 2.1 Batas Waktu Pembayaran dan Pelaporan SPT Masa dan SPT

Tahunan WP Orang Pribadi ............................................................. 13

Tabel 3.1 Definisi Operasional ........................................................................ 36

Tabel 3.2 Kriteria Autokorelasi ....................................................................... 40

Tabel 4.1 Deskripsi Responden Berdasarkan Jenis Kelamin ............................ 52

Tabel 4.2 Deskripsi Responden Berdasarkan Usia .......................................... 52

Tabel 4.3 Deskripsi Responden Berdasarkan Tingkat Pendidikan ................... 53

Tabel 4.4 Deskripsi Responden Berdasarkan Jenis Pekerjaan .......................... 53

Tabel 4.5 Deskripsi Responden Berdasarkan Bidang Pekerjaan ..................... 54

Tabel 4.6 Hasil Uji Validitas Instrumen .......................................................... 55

Tabel 4.7 Hasil Uji Reliabilitas Instrumen ...................................................... 56

Tabel 4.8 Hasil Uji Autokorelasi ..................................................................... 56

Tabel 4.9 Hasil Uji Multikolinearitas .............................................................. 57

Tabel 4.10 Statistik Deskriptif ........................................................................... 58

Tabel 4.11 Hasil Regresi Linear Berganda ........................................................ 59

Tabel 4.12 Hasil Uji Koefisien Determinasi ...................................................... 61

Tabel 4.13 Hasil Koefisien Regresi ................................................................... 62

Tabel 4.14 Hasil Uji F ........................................................................................ 62

Gambar 2.1 Kerangka Pemikiran ......................................................................... 29