Zabrina, Talitha Surya and Dessantri Putri Sekti Ari, SE., MSA., Ak. (2024) Determinan Kualitas Pemeriksaan Pajak (Studi Pada Pemeriksa Pajak). Sarjana thesis, Universitas Brawijaya.
Abstract
Pemeriksaan pajak penting untuk dilakukan mengingat Indonesia menganut sistem self assessment, yaitu sistem pemungutan pajak yang memberikan wewenang sepenuhnya kepada wajib pajak untuk menentukan sendiri besarnya pajak yang terutang. Namun, berdasarkan data Laporan Kinerja Direktorat Jenderal Pajak Tahun 2022, tingkat kemenangan DJP melawan wajib pajak pada banding dan gugatan di Pengadilan Pajak masih tergolong rendah yaitu di angka 44.80%. DJP mengungkapkan alasan dari rendahnya tingkat kemenangan di Pengadilan Pajak didasari oleh rendahnya kualitas pemeriksaan pajak. Tujuan dari penelitian ini adalah untuk mengetahui dan menjelaskan pengaruh antara variabel kompetensi, time pressure, task complexity, teknologi informasi, dan professional skepticism terhadap kualitas pemeriksaan pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan explanatory research menggunakan metode pengumpulan data survey melalui kuisioner yang disebar kepada 62 responden. Metode pengambilan sampel dilakukan dengan teknik non-probability sampling yaitu convenience sampling. Teknik analisis data yang diguanakan dalam penelitian adalah Partial Least Square (PLS) dengan menggunakan software SmartPLS 4. Hasil penelitian ini menunjukkan bahwa variabel kompetensi, time pressure, task complexity, dan teknologi informasi tidak berpengaruh terhadap kualitas pemeriksaan pajak. Sedangkan, variabel professional skepticism berpengaruh positif terhadap kualitas pemeriksaan pajak.
English Abstract
Tax audits are substantial to carry out considering that Indonesia adheres to a self-assessment system, which is a tax collection system that gives full authority to taxpayers to determine for themselves the amount of their tax payable. However, based on data from the 2022 Directorate General of Taxes Performance (DJP) Report, the DJP's win rate against taxpayers in appeals and lawsuits at the Tax Court is still relatively low, which is 44.80%. DJP revealed that the reason behind their low rate of wins at the Tax Court was based on the low quality of tax audits. This research aims to determine and explain the influence of the variables of competence, time pressure, task complexity, information technology, and professional skepticism on the quality of tax audits. The type of research used in this research is quantitative research with an explanatory research approach using survey data collection methods through questionnaires distributed to 62 respondents. The sampling method was carried out using a non-probability sampling technique, which is convenience sampling. The data analysis technique used in this research is Partial Least Square (PLS) using SmartPLS 4 software. The results of this research show that the variables of competency, time pressure, task complexity, and information technology do not affect the quality of tax audits. Meanwhile, the professional skepticism variable has a positive effect on the quality of tax audits.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524030047 |
| Uncontrolled Keywords: | Kualitas, Pemeriksaan Pajak, Pemeriksa Pajak, Kompetensi, Time Pressure, Task Complexity, Teknologi Informasi, Professional Skepticism. |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 14 Mar 2024 06:17 |
| Last Modified: | 14 Mar 2024 06:17 |
| URI: | http://repository.ub.ac.id/id/eprint/216788 |
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Text (DALAM MASA EMBARGO)
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