Indonesia Accounting Research Journal
Vol. 10 No. 2 (2022): December: Accounting

The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance

Aloisius Hama (Sekolah Tinggi Ilmu Ekonomi Yapan, Indonesia)

Article Info

Publish Date
31 Dec 2022

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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Journal Info
Indonesia Accounting Research Journal
Website

Abbrev

Accounting

Publisher

Institute of Accounting Research and Novation

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors ...