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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Vebriadi, Rio Eryco
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Economics, Econometrics & Finance

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DETERMINANT OF TAX AUDIT QUALITY WITH AUDIT ENVIRONTMENT AS MEDIATORS Vebriadi, Rio Eryco; Sabaruddin, Sabaruddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/v4zsb927

Abstract

This study examines the determinants of tax audit quality by integrating input, process, and output factors with environmental context as a mediating variable. Data were collected from 129 tax auditors in Jakarta using structured questionnaires and analyzed through PLS-SEM. Results indicate that all factors significantly influence audit quality, with environmental factors showing the strongest effect and acting as a partial mediator. These findings highlight the importance of regulatory clarity and organizational culture in strengthening technical and procedural components, offering practical insights for improving tax audit quality and compliance.
Co-Authors Sabaruddin Sabaruddin