Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office
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
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References
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Dewi, A. C. (2016). The Effect of Work Experience, Competence, and Independence on Audit Quality with Auditors’ Ethic as the Moderation Variable. Profita: Jurnal Kajian Ilmu Akuntansi, 4(8), 1–20.
Dewi, R. N., Maulana, I., & Muhadzib, M. (2017). The influence of auditor independence, work experience, work satisfaction, and auditor competency against audit quality. Indonesian Management and Accounting Research, 16(2), 46-65. https://doi.org/10.25105/imar.v16i2.4687
Fachruddin, W., & Syafriani, Y. (2020). Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan. Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi, 6(1), 15–28. https://doi.org/10.47663/abep.v6i1.53
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Frey, L. (2018). Tax-certified individual auditors and effective tax rates. Business Research, 11(1), 77–114. https://doi.org/10.1007/s40685-017-0057-8
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Universitas Diponegoro.
Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts. Accounting, Organizations and Society, 99(xxxx), 101320. https://doi.org/10.1016/j.aos.2021.101320
Gundry, L. C., & Liyanarachchi, G. A. (2007). Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review, 19(2), 125-152. https://doi.org/10.1108/01140580710819898
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Heyrani, F., Banimahd, B., & Roudposhti, F. R. (2016). Investigation of the Effect of Auditors’ Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management. Procedia Economics and Finance, 36(16), 177–188. https://doi.org/10.1016s2212-5671(16)30029-6
Hidayat, Y. T., & Sinaga, H. D. P. (2022). Certainty And Simplicity Principle In Broadening The Scope Of Tax Audit In Indonesia. Journal of Tax Law and Policy, 1(1), 11–23. https://doi.org/10.56282/jtlp.v1i1.60.
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Published
2025-01-24
How to Cite
PAHALA, Indra et al.
Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 2, jan. 2025.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/116802>. Date accessed: 30 jan. 2025.
doi: https://doi.org/10.24843/JIAB.2024.v19.i02.p12.
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