Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus)
This research aimed to examine the effect of tax auditor’s competence and ethics to tax audit quality with time pressure as a moderating variable. The testing was done by examining the main effect which are competence and ethics to tax audit quality, then, followed by examining the effect of interac...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797033896837120000 |
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| author | SUNHAJI, Achmad |
| author_facet | SUNHAJI, Achmad |
| author_sort | SUNHAJI, Achmad |
| collection | UGM |
| description | This research aimed to examine the effect of tax auditor’s competence and ethics to tax audit quality with time pressure as a moderating variable. The testing was done by examining the main effect which are competence and ethics to tax audit quality, then, followed by examining the effect of interaction between competence and time pressure, and interaction between ethics and time pressure to tax audit quality. Variable of tax audit quality uses two dimensions, the process quality and the result quality of tax audit. Population in this study are tax auditors at tax offices in the Jakarta Special Regional Tax Office. The research method used mixed method between quantitative and qualitative research. Data was taken from questionnaires submitted to respondents and the result of interviews from some selected respondents. For quantitative research, questionnaire data was processed by using Partial Least Square (PLS) method; whereas for qualitative research, data of interview results was analyzed by using thematic content analysis method. Results of quantitative research showed that competence and ethics have a positive effect to the process and the result quality of tax audit. Meanwhile, interaction between competence and time pressure, and interaction between ethics and time pressure did not reduce the process and the result quality of tax audit. The result of quantitative research has been supported by the result of qualitative research. |
| first_indexed | 2024-03-13T23:02:09Z |
| format | Thesis |
| id | oai:generic.eprints.org:123073 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:02:09Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1230732016-04-14T06:08:28Z https://repository.ugm.ac.id/123073/ Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) SUNHAJI, Achmad Public Economics- Taxation and Revenue This research aimed to examine the effect of tax auditor’s competence and ethics to tax audit quality with time pressure as a moderating variable. The testing was done by examining the main effect which are competence and ethics to tax audit quality, then, followed by examining the effect of interaction between competence and time pressure, and interaction between ethics and time pressure to tax audit quality. Variable of tax audit quality uses two dimensions, the process quality and the result quality of tax audit. Population in this study are tax auditors at tax offices in the Jakarta Special Regional Tax Office. The research method used mixed method between quantitative and qualitative research. Data was taken from questionnaires submitted to respondents and the result of interviews from some selected respondents. For quantitative research, questionnaire data was processed by using Partial Least Square (PLS) method; whereas for qualitative research, data of interview results was analyzed by using thematic content analysis method. Results of quantitative research showed that competence and ethics have a positive effect to the process and the result quality of tax audit. Meanwhile, interaction between competence and time pressure, and interaction between ethics and time pressure did not reduce the process and the result quality of tax audit. The result of quantitative research has been supported by the result of qualitative research. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed SUNHAJI, Achmad (2013) Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus). Masters thesis, Universitas Gadjah Mada. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63184 |
| spellingShingle | Public Economics- Taxation and Revenue SUNHAJI, Achmad Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) |
| title | Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) |
| title_full | Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) |
| title_fullStr | Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) |
| title_full_unstemmed | Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) |
| title_short | Pengaruh Kompetensi dan Etika Pemeriksa Pajak Terhadap Kualitas Pemeriksaan Pajak dengan Tekanan Waktu Sebagai Variabel Pemoderasi (Studi pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus) |
| title_sort | pengaruh kompetensi dan etika pemeriksa pajak terhadap kualitas pemeriksaan pajak dengan tekanan waktu sebagai variabel pemoderasi studi pada kpp di lingkungan kantor wilayah djp jakarta khusus |
| topic | Public Economics- Taxation and Revenue |
| work_keys_str_mv | AT sunhajiachmad pengaruhkompetensidanetikapemeriksapajakterhadapkualitaspemeriksaanpajakdengantekananwaktusebagaivariabelpemoderasistudipadakppdilingkungankantorwilayahdjpjakartakhusus |