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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Dinamika Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Pangabdhi JDE (Journal of Developing Economies) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Abdi Insani Review of Islamic Economics and Finance Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education Jurnal Kajian Peradaban Islam International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat Journal of Education Method and Learning Strategy Journal of Business Management and Economic Development Jurnal RAK (Riset Akuntansi Keuangan) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan West Science Islamic Studies Journal of International Multidisciplinary Research
Elis Mediawati, Elis
Universitas Pendidikan Indonesia
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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office Indra Pahala; Nasution Hafifah; Radina Angganis; Elis Mediawati; Surya Anugrah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p12

Abstract

The inefficiency of tax audits represents a pressing issue requiring immediate attention. Developing and implementing a systematic, targeted audit strategy is critical to improving audit quality. This study differentiates itself from prior research by emphasizing a distinctive combination of auditor competence, information technology utilization, and professional experience as key determinants of tax audit quality. Focusing on a sample of 150 tax auditors from the North Jakarta Tax Service Office, the study provides localized insights into the benefits of enhancing audit quality. However, it is important to note the limited generalizability of these findings, as the sample is confined to a specific region in Indonesia. The results reveal that while professional experience exerted minimal influence, auditor competence and effective utilization of information technology substantially contributed to improved audit quality. These findings underscore the need for the Tax Service Office to prioritize the enhancement of auditor competence and the strategic adoption of technology to elevate audit standards. The proposed model serves as a practical framework for stakeholders seeking to improve tax audit quality. Nevertheless, further research is recommended to test the applicability of these findings across other regions in Indonesia to ensure broader relevance and effectiveness. Keywords: competence, utilization of ICT, experience, tax audit quality
Co-Authors Adirestuty, Fitranty Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Aminah, Neng Hasnah Siti Anggita, Delia Annisa Rizki Yanti Ardiani, Widha Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Badria Muntashofi David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi, Kusuma Evra Willya Evra Willya Fadhila, Vira Nurul Faishal, Mohammad Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ishmah Muthiah Iswari, Yuni Khoirunnisa, Tiara Cantika Kholis Frendika Kusumojati, Putri Pramestiwi Lazuardy, Muhammad Rafhael Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M, M. Hernanda Zaki Matiin, Muhammad Azzam Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mokodenseho, Sabil Muhamad Syafii Nasim, Arim Nasution Hafifah Ningrum, Herawati Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nuriyah, S. Rizka Nurrizqa, Rindiani Restu Nursya'bani, Anisa Pratama, Dimar Gemning Akbar Pujianie, Cindy Radina Angganis Rahman, Fauzan Binti Abdul Rahmat Hidayat Raihan Hazim Ramadhani, Sifa Aulia Ratnawati, Dini Revita, Ira Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Triyono, Bambang Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Ulya, Ade Wahyuni, Wulan Sri Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Wijaya, Aditya Yolansyah, Priangga Ersa Zainal Arifin Zainal Arifin