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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ketahanan Nasional JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Jurnal Sosial dan Teknologi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Adpebi International Journal of Multidisciplinary Sciences
Ayu Chairina Laksmi, Ayu Chairina
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice

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Journal : Jurnal Ekonomi Dan Bisnis

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PENGARUH KOMPETENSI, KOMUNIKASI, DAN TEKANAN WAKTU TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK Ahmad Syarif Kurniawan; Ayu Chairina Laksmi
Jurnal Ekonomi Dan Bisnis Vol 24, No 1 (2021): JURNAL EKONOMI DAN BISNIS MARET 2021
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v24i1.1386

Abstract

This study aims to examine the effect of tax auditor competence, communication skills, and time pressure on the quality of tax audit outcome. The research method used is quantitative by collecting data using a survey method by distributing questionnaires to 130 tax auditors at the Tax Service Office at the Regional Office of the Directorate General of Taxes, East Java I. The analytical tools used in this research is multiple linear regression and data analysis in this study uses the Statistical Package for the Social Sciences (SPSS) version 25th.The results showed that tax auditors' competence and communication skills partially had a positive effect on the quality of tax audit outcome, while time pressure had no effect on the quality of tax audit outcome. Simultaneously, the tax auditor's competence, communication skills, and time pressure have an effect on the quality of the tax auditor outcome.
Co-Authors Adella Puspita Hasri Ahmad Syarif Kurniawan Diki Ferdiana Imtiyas Ula Dhiya Hanin Indah Suciati Lintang Sekar Piniji Muhammad Farid Iffat Muhammad Naufal Qais Prima Kharisma Raidho Satria Febrian Rizki Hamdani Savero Izkha Al Hafis Umairoh Ayunda Fitri Wirawan Hardinto