Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

The ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK : ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF TAX AUDITORS

Nia Paramitha Putri Sinaga (Universitas Riau)
Nasrizal Nasrizal (Universitas Riau)
Adhitya Agri Putra (Universitas Riau)



Article Info

Publish Date
16 Aug 2022

Abstract

This study aims to examine: the effect of professional ethics, competence, work experience, dan professionalism on tax auditor performance. The population used in this study was well from employees who have positions as tax auditors at Tax Office in Pekanbaru City. The sampling technique used in this study is saturated sampling. Saturated sampling is taken because all members of the population are used as samples. This study used primary data by distributing questionnaires. Data analysis in this study used the Partial Least Square (PLS) with the aid of SmartPLS computer software version 3. The result of this study indicated that: (1) professional ethics positively and significantly affect tax auditor performance, (2) competence positively and significantly effect on tax auditor performance, (3) work experience positively and significantly effect on tax auditor performance, (4) professionalism positively and significantly effect on tax auditor performance

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Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...