scholarly journals Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak

2020 ◽  
Vol 30 (10) ◽  
pp. 2682
Author(s):  
Luh Putu Dian Shavitri ◽  
Gede Sri Darma
Keyword(s):  
Digital Forensics ◽  
Audit Quality ◽  
Partial Least Square ◽  
Financial Information ◽  
Least Square ◽  
Tax Revenue ◽  
Regional Office ◽  
Revenue Collection ◽  
Directorate General ◽  
Tax Audit

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.

The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes)

2018 ◽  
Vol 2 (1) ◽  
pp. 43-64
Author(s):  
Kartika Cahya Kencana ◽  
Susanti Widhiastuti
Keyword(s):  
Work Stress ◽  
Partial Least Square ◽  
Least Square ◽  
Moral Competence ◽  
Role Conflicts ◽  
Stress Theory ◽  
Working Stress ◽  
Directorate General ◽  
Tax Audit ◽  
Relationship Of

This study examines the theory of transactional processes which applied work stress theory proposedby Gibson et al. (1995). The researcher collected data from tax auditors as participants using surveytechniques by self-filling questionnaires. The qualitative data are converted into the parametric scalewith the Method of Successive Interval and then analysed using Partial Least Square. The result of thisstudy is work stress can mediate the effect of over workload and role conflict on tax auditordysfunction behavior moral competence can not moderate the relationship of influence of work stresson dysfunction behavior. Surveys conducted are not accompanied by researcher in fillingquestionnaires in the theoretical sphere so as to generate potential bias in the results. This studyproduces a quality tax audit of the errors of professional humanism. For further research, can beanalyzed by using the experimental method.

The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes)

2019 ◽  
Vol 2 (1) ◽  
pp. 43-64
Author(s):  
Kartika Cahya Kencana ◽  
Susanti Widhiastuti
Keyword(s):  
Work Stress ◽  
Partial Least Square ◽  
Least Square ◽  
Moral Competence ◽  
Role Conflicts ◽  
Stress Theory ◽  
Survey Techniques ◽  
Directorate General ◽  
Tax Audit ◽  
Relationship Of

This study examines the theory of transactional processes which applied work stress theory proposed by Gibson et al. (1995). The researcher collected data from tax auditors as participants using survey techniques by self-filling questionnaires.  The qualitative data are converted  into the parametric scale with the Method of Successive Interval and then analysed using Partial Least Square. The result of this study is work stress can mediate the effect of over workload and role conflict on tax auditor dysfunction behavior moral competence can not moderate the relationship of influence of work stress on dysfunction behavior. Surveys conducted are not accompanied by researcher in filling questionnaires in the theoretical sphere so as to generate potential bias in the results. This study produces a quality tax audit of the errors of professional humanism. For further research, can be analyzed by using the experimental method.

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

scholarly journals Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

2020 ◽  
Vol 15 (1) ◽  
pp. 61
Author(s):  
Elisa Tjondro ◽  
Lijuntri Patuli ◽  
Richard Andrianto ◽  
Delitha Julitha
Keyword(s):  
Generation X ◽  
Significant Contribution ◽  
Age Groups ◽  
Partial Least Square ◽  
Least Square ◽  
Tax Revenue ◽  
Service Climate ◽  
Peer Communication ◽  
Quota Sampling ◽  
Voluntary Cooperation

This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/professions. The respondents mainly included those from the millenial and generation X age groups due to their significant contribution to the tax revenue. Participants were recruited using quota sampling, and the data analysis tools included partial least square with Wrap-PLS software. Results show that tax authority communication is more powerful in influencing trust, perception of service climate, and voluntary cooperation, than peer communication. Keywords: Peer communication, tax authority communication, trust, service climate, voluntary cooperation

scholarly journals Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan

2021 ◽  
Vol 22 (1) ◽  
pp. 20-39
Author(s):  
Agus Tina ◽  
Eka Nurmala Sari
Keyword(s):  
Structural Equation Model ◽  
Quantitative Study ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firm

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality

scholarly journals PENETAPAN STATUS PENGGUNAAN BARANG MILIK NEGARA DALAM RANGKA OPTIMALISASI PENERIMAAN NEGARA

FIAT JUSTISIA ◽  
2016 ◽  
Vol 9 (4) ◽  
Author(s):  
Hamdi Hamdi
Keyword(s):  
Information System ◽  
Management Information System ◽  
Asset Management ◽  
System Application ◽  
Government Regulation ◽  
Tax Revenue ◽  
Management Information ◽  
Regional Office ◽  
Directorate General ◽  
And Control

AbstractSOA Usage Status Determination Regulation in line with those mandated by Government Regulation Number 27 of 2014 on Management of State and Regional Assets has been regulated in Minister of Finance Regulation Number 246/PMK.06/2014 on Procedures for the Implementation of State Assets Utilization and Minister of Finance Regulation Number 41/PMK.06/2015 on Delegation of Certain Authority and Responsibility From State Assets Manager To State Assets User. The implementation of SOA Usage Status Determination in Regional Office Directorate General of State Assets Lampung Province and Bengkulu Province is not yet optimal because a little number of SOA status been defined. SOA optimization through utilization in order to gain state’s revenue through non-tax revenue is not the main goal, but the optimal use of SOA in order to support the implementation of the tasks and functions of Ministry/Agency. The implementation of State Asset Management Information System application was expected to support SOA management, especially related to supervision and control in the implementation of SOA Usage Status Determination.Keywords: State-Owned Assets, Usage Status Determination, SOA Utilization. Abstrakabstrak Peraturan SOA Status Penggunaan Penentuan sejalan dengan yang diamanatkan oleh Peraturan Pemerintah Nomor 27 2014 tentang Pengelolaan Barang Milik Negara dan Daerah telah diatur dalam Peraturan Menteri Keuangan Nomor 246/PMK.06/2014 tentang Tata Cara Pelaksanaan Penggunaan Barang Milik Negara dan Peraturan Menteri Keuangan Nomor 41/PMK.06/2015 tentang Pendelegasian Kewenangan dan Tanggung Jawab Tertentu dari Pengelola Barang Kkpada Pengguna Barang. Implementasi SOA Status Penggunaan Penentuan di Kanwil DJKN Provinsi Lampung dan Provinsi Bengkulu belum optimal karena sejumlah kecil status SOA telah ditetapkan. SOA optimasi melalui pemanfaatan untuk mendapatkan penerimaan negara melalui penerimaan negara bukan pajak bukanlah tujuan utama, tetapi penggunaan optimal dari SOA dalam rangka mendukung pelaksanaan tugas dan fungsi Kementerian/Lembaga. Penerapan aplikasi Sistem Informasi Negara Asset Management diharapkan untuk mendukung manajemen SOA, terutama terkait dengan pengawasan dan pengendalian dalam pelaksanaan SOA Status Penggunaan Penentuan.Kata Kunci: Aset Milik Negara, Penggunaan Status Penetapan, SOA Pemanfaatan

scholarly journals Pengaruh Kepuasan Kerja dan Perencanaan Pemeriksaan Pajak Terhadap Kinerja Pemeriksa Pajak di KPP Kota Palembang

MBIA ◽  
2020 ◽  
Vol 19 (2) ◽  
pp. 132-141
Author(s):  
Delfi Panjaitan ◽  
Desy Lesmana ◽  
Mutiara Maimunah
Keyword(s):  
Job Satisfaction ◽  
Analysis Method ◽  
Regional Office ◽  
Audit Planning ◽  
Directorate General ◽  
Tax Audit ◽  
North Sumatra ◽  
The City ◽  
Positive Effect ◽  
Research Analysis

This study aims to determine the effect of job satisfaction and tax audit planning on the performance of tax auditors in Palembang. The population of this study was all ASNs within the Directorate General of Taxation who served as Examiners in the Regional Office of the Directorate General of Taxes of North Sumatra. The sample in this study was the examiner at the KPP in the city of Palembang. Data is collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that job satisfaction has a positive effect on the performance of tax auditors, while tax audit planning does not affect the performance of tax auditors.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja dan perencanaan pemeriksaan pajak terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh positip terrhadap kinerja pemeriksa pajak, sementara perencanaan pemeriksaan pajak tidak mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Pemeriksa Pajak, Kepuasan Kerja, Perencanaan Pemeriksaan, dan Kinerja.

Sign in / Sign up

Export Citation Format

Share Document