Lampiran 3
HASIL UJI VALIDITAS DAN RELIABILITAS
Variabel Modernisasi Sistem Administrasi Perpajakan (X1)
X1.1
Correlations
X1.1.1 X1.1.2 X1.1.3 X1.1T
X1.1.1 Pearson Correlation 1 ,510** ,297** ,800**
Sig. (2-tailed) ,000 ,003 ,000
N 100 100 100 100
** **
X1.1.2 Pearson Correlation ,510 1 ,326 ,803**
Sig. (2-tailed) ,000 ,001 ,000
N 100 100 100 100
X1.1.3 Pearson Correlation ,297** ,326** 1 ,691**
Sig. (2-tailed) ,003 ,001 ,000
N 100 100 100 100
** ** **
X1.1T Pearson Correlation ,800 ,803 ,691 1
Sig. (2-tailed) ,000 ,000 ,000
N 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,824 4
X1.2
Correlations
X1.2.1 X1.2.2 X1.2.3 X1.2.4 X1.2T
** *
X1.2.1 Pearson Correlation 1 ,492 ,111 ,225 ,666**
Sig. (2-tailed) ,000 ,273 ,024 ,000
N 100 100 100 100 100
** ** **
X1.2.2 Pearson Correlation ,492 1 ,305 ,293 ,775**
Sig. (2-tailed) ,000 ,002 ,003 ,000
N 100 100 100 100 100
** **
X1.2.3 Pearson Correlation ,111 ,305 1 ,283 ,619**
Sig. (2-tailed) ,273 ,002 ,004 ,000
N 100 100 100 100 100
* ** **
X1.2.4 Pearson Correlation ,225 ,293 ,283 1 ,664**
Sig. (2-tailed) ,024 ,003 ,004 ,000
N 100 100 100 100 100
X1.2T Pearson Correlation ,666** ,775** ,619** ,664** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,770 5
X1.3
Correlations
X1.3.1 X1.3.2 X1.3T
**
X1.3.1 Pearson Correlation 1 ,351 ,834**
Sig. (2-tailed) ,000 ,000
N 100 100 100
**
X1.3.2 Pearson Correlation ,351 1 ,809**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
X1.3T Pearson Correlation ,834 ,809 1
Sig. (2-tailed) ,000 ,000
N 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,840 3
X1.4
Correlations
X1.4.1 X1.4.2 X1.4T
**
X1.4.1 Pearson Correlation 1 ,570 ,895**
Sig. (2-tailed) ,000 ,000
N 100 100 100
X1.4.2 Pearson Correlation ,570** 1 ,877**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
X1.4T Pearson Correlation ,895 ,877 1
Sig. (2-tailed) ,000 ,000
N 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,908 3
Variabel Kepatuhan Wajib Pajak (Y1)
Y1.1
Correlations
Y1.1.1 Y1.1.2 Y1.1.3 Y1.1.4 Y1.1T
**
Y1.1.1 Pearson Correlation 1 ,677 ,034 ,102 ,648**
Sig. (2-tailed) ,000 ,736 ,312 ,000
N 100 100 100 100 100
** **
Y1.1.2 Pearson Correlation ,677 1 ,164 ,352 ,793**
Sig. (2-tailed) ,000 ,103 ,000 ,000
N 100 100 100 100 100
**
Y1.1.3 Pearson Correlation ,034 ,164 1 ,681 ,641**
Sig. (2-tailed) ,736 ,103 ,000 ,000
N 100 100 100 100 100
** **
Y1.1.4 Pearson Correlation ,102 ,352 ,681 1 ,748**
Sig. (2-tailed) ,312 ,000 ,000 ,000
N 100 100 100 100 100
Y1.1T Pearson Correlation ,648** ,793** ,641** ,748** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,803 5
Y1.2
Correlations
Y1.2.1 Y1.2.2 Y1.2.3 Y1.2.4 Y1.2T
** ** **
Y1.2.1 Pearson Correlation 1 ,641 ,572 ,589 ,855**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
** ** **
Y1.2.2 Pearson Correlation ,641 1 ,548 ,510 ,831**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
** ** **
Y1.2.3 Pearson Correlation ,572 ,548 1 ,397 ,782**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
** ** **
Y1.2.4 Pearson Correlation ,589 ,510 ,397 1 ,774**
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
Y1.2T Pearson Correlation ,855** ,831** ,782** ,774** 1
Sig. (2-tailed) ,000 ,000 ,000 ,000
N 100 100 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,894 5
Y1.3
Correlations
Y1.3.1 Y1.3.2 Y1.3T
**
Y1.3.1 Pearson Correlation 1 ,660 ,918**
Sig. (2-tailed) ,000 ,000
N 100 100 100
**
Y1.3.2 Pearson Correlation ,660 1 ,904**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
Y1.3T Pearson Correlation ,918 ,904 1
Sig. (2-tailed) ,000 ,000
N 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,931 3
Y1.4
Correlations
Y1.4.1 Y1.4.2 Y1.4T
**
Y1.4.1 Pearson Correlation 1 ,624 ,912**
Sig. (2-tailed) ,000 ,000
N 100 100 100
**
Y1.4.2 Pearson Correlation ,624 1 ,890**
Sig. (2-tailed) ,000 ,000
N 100 100 100
** **
Y1.4T Pearson Correlation ,912 ,890 1
Sig. (2-tailed) ,000 ,000
N 100 100 100
**. Correlation is significant at the 0.01 level (2-tailed).
Reliability Statistics
Cronbach's
Alpha N of Items
,922 3