Open AccessInfluences of variable Anteseden functional Integrity Examiner on quality tax inspection
Author(s) -
Muhammad Kasman Roem H,
Muhammad Su’un,
Hamzah Ahmad
Publication year - 2020
Publication title -
point of view research accounting and auditing
Language(s) - English
Resource type - Journals
ISSN - 2722-7820
DOI - 10.47090/povraa.v1i3.24
Subject(s) - competence (human resources) , structural integrity , business , quality (philosophy) , accounting , operations management , economics , engineering , management , philosophy , structural engineering , epistemology
The study aims to assess the impact of competence on the integrity of tax inspectors and the quality of tax inspection, competence on the quality of tax inspection through the integrity of tax inspectors, independence of the integrity of tax inspectors and quality of tax checks and the impact of integrity on the quality of tax inspection This research uses the method of descriptive analysis and path analysis with a sample number of 80 respondents. This research finds that competence have a direct positive and significant influence on the integrity and quality of the examination. Competence positively and significantly affect the quality of tax inspection through integrity. Independence has a significant positive direct influence on the integrity and quality of tax checks. Independence has positive and significant effect on the quality of tax inspection through integrity and Direct positive integrity, but not significant to the quality of tax inspection.