The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance
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Published:
Dec 31, 2022
Keywords:
Tax Auditor Quality, Tax Auditor Integrity, Tax Auditor Ratio, Taxpayer Compliance
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Articles
Statistics Article
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Abstract
The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.
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How to Cite
Hama, A. (2022). The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance. Indonesia Accounting Research Journal, 10(2), 62–69. https://doi.org/10.35335/iarj.v10i2.19
References
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Ghozali, Imam, 2008, Structutal Equations Modelling Metode Alternatif dengan Partial Least Square. Badan penerbit, Undip, Semarang.
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Madalina, C., Mirela, C., Tatiana, S. I., & Dragos, U. M. (2017). INCREASING VOLUNTARY COMPLIANCE THROUGH TAX MORALITY: A CASE OF ROMANIA. Economic and Social Development: Book of Proceedings, 165–174.
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Ntim, C. G., Soobaroyen, T., & Broad, M. J. (2017). Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions. Accounting, Auditing & Accountability Journal.
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Pattiasina, V., Noch, M. Y., Rumasukun, M. R., Temalagi, S., & Anakotta, F. M. (2020). Determinants of taxpayer compliance level: Empirical study in East Indonesia. Journal of Research on the Lepidoptera, 51(1), 339–351.
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Siregar, R., Nasution, I. R., & Arifin, M. A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers’ Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol, 2(4), 385–400.
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Wadesango, N., Mutema, A., Mhaka, C., & Wadesango, V. O. (2018). Tax compliance of small and medium enterprises through the self-assessment system: issues and challenges. Academy of Accounting and Financial Studies Journal, 22(3), 1–15.
Waluyo, (2011), Perpajakan Indonesia, Edisi 10, Salemba Empat, Jakarta.
Yamin, Sofyan, 2011, Partial Least Square Part Modelling : Aplikasi dengan Software XLSTAT, SmartPLS, dan Visual PLS. Seri 4. Penerbit Salemba Infotek, Jakarta.
Yasin, M. (2019). Analysis Of Regional Original Income Levels In Regional Financial Performance On Economic Growth In East Java Province. Archives of Business Research (ABR), 7(10).
Anjarini, (2012), Analisis Pelaksanaan Pemeriksaan Pajak dalam meningkatkan Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Sawah Besar Satu
Ariayudha, (2009), Pengaruh Jumlah Pemeriksaan Pajak dan Kepatuhan Wajib Pajak Penghasilan Pasal 25 Wajib Pajak Orang Pribadi dan Wajib Pajak Badan.
Basri, S. Y. Z., & Dwimulyani, S. (2018). Factors affecting individual taxpayer compliance with practice self assessment system as intervening variable. Journal of Entrepreneurship, Business and Economics, 6(1), 116–143.
Ghozali, Imam, 2008, Structutal Equations Modelling Metode Alternatif dengan Partial Least Square. Badan penerbit, Undip, Semarang.
Hafsyahnur, (2013), Pengaruh Pelaksanaan Pemeriksaan Pajak terhadap Tingkat Kepatuhan Wajib Pajak Badan
Indah, N., & Setiawan, P. E. (2020). The effect of tax awareness, taxation sanctions, and application of e-filing systems in compliance with personal taxpayer obligations. American Journal of Humanities and Social Sciences Research, 4(3), 440–446.
Madalina, C., Mirela, C., Tatiana, S. I., & Dragos, U. M. (2017). INCREASING VOLUNTARY COMPLIANCE THROUGH TAX MORALITY: A CASE OF ROMANIA. Economic and Social Development: Book of Proceedings, 165–174.
Mangwana, E. (2018). Determinants of self-assessment system on the compliance of taxpayers in the entertainment industry in Mombasa County.
Mardiasmo, (2011), Perpajakan, Edisi Revisi, Andi, Yogyakarta.
Ntim, C. G., Soobaroyen, T., & Broad, M. J. (2017). Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions. Accounting, Auditing & Accountability Journal.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255.
Pattiasina, V., Noch, M. Y., Rumasukun, M. R., Temalagi, S., & Anakotta, F. M. (2020). Determinants of taxpayer compliance level: Empirical study in East Indonesia. Journal of Research on the Lepidoptera, 51(1), 339–351.
Pradana, R. F., & Firmansyah, A. (2020). The role of prevention efforts in association between interactional fairness and taxpayer compliances intentions. International Journal of Scientific and Technology Research, 9(2), 3176–3186.
Rahayu, (2010), Analisis Pengaruh Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Semarang Selatan
Rahayu, Siti Kurnia, (2010), Perpajakan Indonesia: Konsep dan Aspek Formal, Graha Ilmu, Yogyakarta.
Rose, R., & Karran, T. (2018). Taxation by political inertia: Financing the growth of government in Britain. Routledge.
Sakumantala, (2011), Pemeriksaan Pajak dan Kepatuhan Wajib Pajak sebagai Dampak Penerimaan Pajak atas Pelaksanaan Sistem Self Assessment.
SINAGA, V. C., & Sinaga, J. T. G. (2019). The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District. Abstract Proceedings International Scholars Conference, 7(1), 1270–1282.
Siregar, R., Nasution, I. R., & Arifin, M. A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers’ Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol, 2(4), 385–400.
Sohee Kim, & Kim, T. (2017). Analysis of Tax Administration Reform through Tax Performance and Quasi-voluntary Compliance: A Comparative Analysis of Tanzania and Uganda. 서울대학교 대학원.
Suandy, Erly, (2011), Hukum Pajak, Edisi 5, Salemba Empat, Jakarta.
Suhartono, Rudy, dan Ilyas, Wirawan B, (2010), Ensiklopedia Perpajakan, Salemba Empat, Jakarta.
Wadesango, N., Mutema, A., Mhaka, C., & Wadesango, V. O. (2018). Tax compliance of small and medium enterprises through the self-assessment system: issues and challenges. Academy of Accounting and Financial Studies Journal, 22(3), 1–15.
Waluyo, (2011), Perpajakan Indonesia, Edisi 10, Salemba Empat, Jakarta.
Yamin, Sofyan, 2011, Partial Least Square Part Modelling : Aplikasi dengan Software XLSTAT, SmartPLS, dan Visual PLS. Seri 4. Penerbit Salemba Infotek, Jakarta.
Yasin, M. (2019). Analysis Of Regional Original Income Levels In Regional Financial Performance On Economic Growth In East Java Province. Archives of Business Research (ABR), 7(10).
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