The Influence of Auditor Competence, Utilization of Information Technology, and the Quality of Taxpayer Accounting Information Systems on the Quality of Tax Audits: An Empirical Study at the Jakarta Four Foreign Investment Tax Offices

Yohanes Haryo Pamungkas; Rino Rinaldo

Authors

Yohanes Haryo Pamungkas Universitas Gunadarma, Indonesia
Rino Rinaldo Universitas Gunadarma, Indonesia

Keywords:

Information Technology Utilization, Quality of Tax Audits, Taxpayer Accounting Information System Quality, Tax Auditor Competence

Abstract

This study aims to analyze the effect of Tax Auditor Competence, Information Technology Utilization, and Taxpayer Accounting Information System Quality on the Quality of Tax Audits at the Foreign Investment Tax Office Four (KPP PMA Empat) Jakarta. This research employed a quantitative approach using a survey method. The population consisted of all tax auditors at KPP PMA Empat Jakarta, with a sample of 42 respondents selected through a saturated sampling or census method. Data analysis was performed using multiple linear regression to examine the partial and simultaneous effects among the research variables. The results indicate that Tax Auditor Competence, Information Technology Utilization, and Taxpayer Accounting Information System Quality have a positive and significant effect on the Quality of Tax Audits partially. Furthermore, these three variables simultaneously have a positive and significant effect on the Quality of Tax Audits. These findings indicate that improving tax audit quality requires synergy between human resource competence, optimal utilization of information technology, and the availability of a reliable taxpayer accounting information system.

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