DAFTAR ISI SEMENTARA

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DAFTAR ISI SEMENTARA.................................................................... i

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

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

B. Identifikasi Masalah............................................................. 4

C. Batasan Masalah................................................................. 5

D. Perumusan Masalah............................................................ 5

E. Tujuan Penelitian............................................................... 6

F. Manfaat Penelitian............................................................... 6

G. Sistematika Penulisan......................................................... 7

BAB II LANDASAN TEORI................................................................. 9

A. Deskripsi Teori..................................................................... 9

1. Pajak............................................................................... 9

a. Pengertian Pajak.................................................. 9

b. Fungsi Pajak......................................................... 11

c. Jenis-Jenis Pajak.................................................. 13

d. Syarat Pemungutan Pajak.................................... 17

e. Sistem Pemungutan Pajak................................... 19

f. Pengertian Wajib Pajak........................................ 20

2. Kepatuhan Wajib Pajak................................................... 20

3. Pengetahuan Perpajakan................................................ 22

4. Kesadaran Wajib Pajak................................................... 24

5. Sanksi Perpajakan.......................................................... 24

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B. Penelitian Terdahulu............................................................ 25

C. Hubungan Antar Variabel.................................................... 26

D. Kerangka Pemikiran dan Hipotesis...................................... 30

BAB III METODOLOGI PENELITIAN.................................................. 32

A. Jenis Penelitian.................................................................... 32

B. Populasi dan Sampel........................................................... 33

1. Populasi........................................................................... 33

2. Sampel............................................................................ 33

C. Operasionalisasi dan Pengukuran Variabel......................... 34

D. Jenis Data dan Pengumpulan Data..................................... 38

1. Jenis Data........................................................................ 38

2. Pengumpulan Data.......................................................... 38

E. Teknik Analisis Data......................................................... . . . 40

F. Pengujian Hipotesis ........................................................... 52

DAFTAR PUSTAKA .............................................................................. 62

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