Open AccessPemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali
Author(s) -
Maria Mediatrix Ratna Sari,
Gde Dharma Suputra,
Ni Luh Supadmi
Publication year - 2017
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2017.v12.i01.p05
Subject(s) - accounting , audit , settlement (finance) , test (biology) , business , reliability (semiconductor) , finance , paleontology , power (physics) , physics , quantum mechanics , payment , biology
This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information and professionalism. While the specific purpose of this study was to determine the effect of the level of understanding of financial accounting information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial accounting information understanding and professionalism, then higher performance of tax inspectors in the settlement of tax audits on KPP Pratama in Bali.