PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK
Tax Audit has an important role as one of the tools of law enforcement and is expected to increase voluntary compliance and ultimately increase tax revenues. Although the tax audits are very important in the success of the self assessment system, but it is recognized that to date tax audit has not b...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: |
| _version_ | 1797036094738399232 |
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| author | , Eka Yuliyanto , Prof. Dr. Slamet Sugiri, MBA. |
| author_facet | , Eka Yuliyanto , Prof. Dr. Slamet Sugiri, MBA. |
| author_sort | , Eka Yuliyanto |
| collection | UGM |
| description | Tax Audit has an important role as one of the tools of law enforcement and is
expected to increase voluntary compliance and ultimately increase tax revenues.
Although the tax audits are very important in the success of the self assessment
system, but it is recognized that to date tax audit has not been optimal. The low
achievement of tax revenue from activity tax audit, appeal the amount awarded to
the taxpayer shows that the Directorate General of Taxation has to pay attention to
the quality of tax audits. In some literatures, audit quality can be influenced by the
competence of auditors, profesional skepticism, and the time pressure.
This study investigates whether these variables also affect to the tax audit quality.
The population used in this study was tax auditor in East Java III region tax office
totaling 117 tax auditor. This research use purposive sampling method with the
criteria has been officiated as the tax auditor at least 1 year of work experience and
have followed and passed the basic training of tax auditors. This study used
questionnaires to measure each of the study variables.
The research hypotheses were tested using multiple linear regression.
The results showed that the competence has significant influence on the tax audits
quality, while professional skepticism and time pressure has no effect on the tax
auditquality. |
| first_indexed | 2024-03-13T23:40:48Z |
| format | Thesis |
| id | oai:generic.eprints.org:133882 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:40:48Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1338822016-03-04T07:55:43Z https://repository.ugm.ac.id/133882/ PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK , Eka Yuliyanto , Prof. Dr. Slamet Sugiri, MBA. ETD Tax Audit has an important role as one of the tools of law enforcement and is expected to increase voluntary compliance and ultimately increase tax revenues. Although the tax audits are very important in the success of the self assessment system, but it is recognized that to date tax audit has not been optimal. The low achievement of tax revenue from activity tax audit, appeal the amount awarded to the taxpayer shows that the Directorate General of Taxation has to pay attention to the quality of tax audits. In some literatures, audit quality can be influenced by the competence of auditors, profesional skepticism, and the time pressure. This study investigates whether these variables also affect to the tax audit quality. The population used in this study was tax auditor in East Java III region tax office totaling 117 tax auditor. This research use purposive sampling method with the criteria has been officiated as the tax auditor at least 1 year of work experience and have followed and passed the basic training of tax auditors. This study used questionnaires to measure each of the study variables. The research hypotheses were tested using multiple linear regression. The results showed that the competence has significant influence on the tax audits quality, while professional skepticism and time pressure has no effect on the tax auditquality. [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , Eka Yuliyanto and , Prof. Dr. Slamet Sugiri, MBA. (2014) PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74767 |
| spellingShingle | ETD , Eka Yuliyanto , Prof. Dr. Slamet Sugiri, MBA. PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK |
| title | PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK |
| title_full | PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK |
| title_fullStr | PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK |
| title_full_unstemmed | PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK |
| title_short | PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL TEKANAN WAKTU DAN TERHADAP KUALITAS PEMERIKSAAN PAJAK |
| title_sort | pengaruh kompetensi skeptisisme profesional tekanan waktu dan terhadap kualitas pemeriksaan pajak |
| topic | ETD |
| work_keys_str_mv | AT ekayuliyanto pengaruhkompetensiskeptisismeprofesionaltekananwaktudanterhadapkualitaspemeriksaanpajak AT profdrslametsugirimba pengaruhkompetensiskeptisismeprofesionaltekananwaktudanterhadapkualitaspemeriksaanpajak |