Open AccessPengaruh Ambiguitas Peran, Konflik Peran dan Moral Reasonig Terhadap Kualitas Pemeriksaan Pajak
Author(s) -
Amrullah Amrullah,
Mursalim Mursalim,
Asriani Junaid
Publication year - 2020
Publication title -
journal of accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 2722-3132
pISSN - 2722-3124
DOI - 10.52103/jaf.v1i1.97
Subject(s) - business administration , audit , business , psychology , accounting , management , political science , economics
Penelitian bertujuan untuk menganalisis dan mengkaji Ambiguitas Peran, Konflik Peran Dan Moral Reasoning terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian menggunakan metode Survey dengan jumlah sampel sebanyak 30 responden (Pemeriksa Pajak) dan alat analisis yang digunakan adalah Regresi Linier Berganda. hasil penelitian menunjukkan bahwa Ambiguitas Peran dan Konflik Peran tidak berpengaruh terhadap kualitas pemeriksaan pajak, sedangkan Moral reasoning berpengaruh positif dan signifikan terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat.
The study aims to analyze and examine the Role Ambiguity, Role Conflict and Moral Reasoning of the quality of tax audits at the West Makassar Pratama Tax Office. The research method uses the Survey method with a sample size of 30 respondents (Tax Auditor) and the analytical tool used is Multiple Linear Regression. The results showed that role ambiguity and role conflict had no effect on the quality of tax audits, while moral reasoning had a positive and significant effect on the quality of tax audits at the West Makassar Pratama Tax Office.