Jurnal Ekonomi Dan Bisnis
Vol 24, No 1 (2021): JURNAL EKONOMI DAN BISNIS MARET 2021

PENGARUH KOMPETENSI, KOMUNIKASI, DAN TEKANAN WAKTU TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK

Ahmad Syarif Kurniawan (Magister Akuntansi, Fakultas Ekonomi, Universitas Islam Indonesia)
Ayu Chairina Laksmi (Magister Akuntansi, Fakultas Ekonomi, Universitas Islam Indonesia)



Article Info

Publish Date
31 Mar 2021

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.

Copyrights © 2021






Journal Info

Abbrev

jebi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September. ...