DAFTAR ISI

HALAMAN JUDUL..................................................................................... I

PERNYATAAN KEASLIAN SKRIPSI ......................................................... ii

KATA PENGANTAR ................................................................................. iii

DAFTAR ISI ........................................................................................... iv

DAFTAR TABEL ...................................................................................... vi

DAFTAR GAMBAR ................................................................................. vii

ABSTRAK ............................................................................................. viii

BAB I PENDAHULUAN

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

B. Identifikasi Masalah.............................................................................9
C. Pembatasan Masalah ...........................................................................9
D. Rumusan Masalah ...............................................................................9
E. Tujuan Dan Kegunaan Penelitian ........................................................ 10

BAB II KAJIAN PUSTAKA, KERANGKA BERFIKIR DAN HIPOTESIS

A. Kajian Pustaka
1. Kajian Teori ........................................................................... 12
a. Theory Planned Behavior (TPB) .................................... 12
b. Theory of Acceptance Model (TAM) ............................... 13
2. Gambaran Umum Perpajakan .................................................. 14
3. Pemeriksaan Pajak ................................................................. 15
a. Pengertian Pemeriksaan Pajak ...................................... 15
b. Tujuan Pemeriksaan Pajak ........................................... 17
c. Ruang Lingkup Pemeriksaan ......................................... 18
d. Standar Pemeriksaan Pajak .......................................... 18
e. Standar Pelapporan Hasil ............................................. 19
f. Metode dan Teknik Pemeriksaan Pajak .......................... 20
4. Teknologi Informasi Perpajakan............................................... 21
a. Pengertian Teknologi Informasi Perpajakan ................... 21
b. Tujuan Modernisasi Perpajakan..................................... 22
c. Modernisasi Teknologi Informasi Perpajakan .................. 23
5. Pengawasan Fiskus ................................................................ 24
a. Pengertian Pengawasan ............................................... 24
b. Fungsi Pengawasan ..................................................... 25
c. Tugas dan Kegiatan AR pada Seksi Pengawasan ............ 26
d. Prosedur Pengawasan .................................................. 27
 6. Tax Evasion (TE) .................................................................... 28
a. Pengertian Tax Evasion ................................................ 28
b. Penyebab Tax Evasion ................................................. 29
c. Dampak Tax Evasion ................................................... 31
B. Penelitian Terdahulu.......................................................................... 32
C. Kerangka Berfikir .............................................................................. 34
D. Hipotesisi Penelitian .......................................................................... 34

BAB III METODOLOGI PENELITIAN

A. Jenis dan Lokasi Penelitian................................................................. 38

B. Jenis dan Sifat Penelitian ................................................................... 38
C. Sumber Data
1. Data Primer ........................................................................... 39
2. Data Sekunder ....................................................................... 39
D. Teknik Pengambilan Sampel
1. Populasi ................................................................................ 40
2. Sampel .................................................................................. 40
E. Operasional Variabel
1. Variabel Independen .............................................................. 41
a. Pemeriksaan Pajak....................................................... 41
b. Teknologi Informasi Perpajakan .................................... 41
c. Pegawasan Fiskus........................................................ 42
2. Variabel Dependen ................................................................. 42
a. Upaya Meminimalisasi Tax Evasion................................ 42
F. Teknik Analisis Data .......................................................................... 44
1. Pengukuran Skala................................................................... 44
2. Pengujian Instrumen
a. Uji Validitas ................................................................. 45
b. Uji Reliabilitas ............................................................. 45
3. Pengujian Asumsi Klasik
a. Uji Normalitas ............................................................. 46
b. Uji Multikolienaritas ..................................................... 46
c. Uji Heterokedastisitas .................................................. 47
4. Pengujian Hipotesis
a. Uji Regresi Linier Berganda .......................................... 47
b. Koefisien Determinasi (R2) ............................................ 48
c. Uji Persial (Uji t) .......................................................... 48
d. Uji Simultan (Uji f) ....................................................... 49

BAB IV HASIL DAN PEMBAHASAN

A. Hasil Penelitian
1. Gambaran Umum KPP Kebayoran Baru Tiga ............................. 50
2. Visi, Misi, dan Tupoksi KPP Kebayoran Baru Tiga....................... 51
 3. Wilayah Kerja KPP Kebayoran Baru Tiga ................................... 51
4. Struktur Organisasi KPP Kebayoran Baru Tiga ........................... 52
5. Wajib Pajak Badan ................................................................. 54
B. Pembahasan
1. Sebaran Data Penelitian .......................................................... 57
2. Data Responden..................................................................... 57
3. Uji Kualitas Data
a. Uji Validitas ................................................................. 61
b. Uji Reliabilitas ............................................................. 63
4. Uji Asumsi Klasik
a. Uji Normalitas Data...................................................... 64
b. Uji Multikolinieritas ...................................................... 66
c. Uji Heterokedastisitas .................................................. 67
5. Metode Analasisi
a. Regresi Linier Berganda ............................................... 68
b. Koefisien Determinasi (R2) ............................................ 69
6. Uji Hipotesis
a. Uji Persial (Uji t) .......................................................... 70
b. Uji Simultan (Uji F) ...................................................... 71
7. Interpretasi Hasil .................................................................... 72

BAB V KESIMPULAN DAN SARAN

A. Kesimpulan....................................................................................... 75
B. Keterbatasan .................................................................................... 76
C. Saran ............................................................................................... 76

DAFTAR PUSTAKA .............................................................................. 107

LAMPIRAN

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