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All Journal Jurnal Akuntansi dan Bisnis Jurnal Pajak dan Keuangan Negara (PKN)
Nor, Aji M. Elvin
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Economics, Econometrics & Finance

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PENGARUH KUALITAS KETUA TIM FUNGSIONAL PEMERIKSA PAJAK DAN DURASI WAKTU PEMERIKSAAN TERHADAP KUALITAS SURAT KETETAPAN PAJAK KURANG BAYAR Nor, Aji M. Elvin; Hasianna, Bella Putri; Naki, Jens
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i2.788

Abstract

This study aims to determine the effect of quality of tax auditor and the length of tax audit on the quality tax audit result. The quality of tax auditor is demonstrated by tenure and latest education. The length of tax audit indicates the level of tax audit difficulty. The object of this study is the result of special tax audit conducted by tax audit team leader at the Tax Offices in Directorate General of Taxes Regional Office XYZ. The results of this study shows that tenure  has a positive effect  on the quality of tax audit result while the latest education and length of tax audit have a negative effect on the quality of tax audit result. The results of this study are expected to contribute to Directorate General of Taxes in determining the pattern of assignment of tax audit team and distribution of audit cases based on the quality of the tax auditor and the level of tax audit difficulty. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pemeriksa pajak dan durasi waktu pemeriksaan pajak terhadap kualitas hasil pemeriksaan pajak. Kualitas pemeriksa pajak ditunjukkan oleh pengalaman kerja dan pendidikan terakhir. Durasi waktu pemeriksaan menunjukkan tingkat kesulitan pemeriksaan pajak. Objek penelitian yaitu hasil pemeriksaan khusus yang dilakukan oleh ketua tim pemeriksa pajak pada Kantor Pelayanan Pajak Pratama di lingkungan Kantor Wilayah Direktrorat Jenderal Pajak XYZ.  Hasil penelitian menunjukkan bahwa pengalaman kerja berpengaruh positif terhadap kualitas hasil pemeriksaan pajak sedangkan pendidikan terakhir dan durasi waktu pemeriksaan berpengaruh negatif terhadap kualitas hasil pemeriksaan pajak. Hasil penelitian diharapkan dapat memberikan kontribusi kepada Direktorat Jenderal Pajak dalam menentukan pola penempatan tim pemeriksa pajak dan distribusi kasus pemeriksaan berdasarkan kualitas pemeriksa pajak dan tingkat kesulitan pemeriksaan pajak.
Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia? Nor, Aji M. Elvin; Firmansyah, Amrie; Arham, Amardianto; Vito, Bernadi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.101 KB) | DOI: 10.20961/jab.v21i2.686

Abstract

This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.
Co-Authors Amrie Firmansyah Arham, Amardianto Hasianna, Bella Putri Naki, Jens Vito, Bernadi