Analisis faktor-faktor yang mempengaruhi penilaian sistem pengendalian internal wajib pajak dalam pelaksanaan pemeriksaan pajak

Deskripsi

Primary objective of Tax Audit Guidelines is to improve effectiveness and efficiency of tax audit. This objective will be accomplished by assessing Internal Control Structure of taxpayer in determining the scope of substantive test that needed to be done. The effectiveness of Internal Control Structure of taxpayer will determine tax audit strategy. This research is to understand the contributing factor of Internal Control Structure of taxpayer assessment in conducting a tax audit assignment. This research would like to prove that Auditor?s Understanding of Significance of Taxpayer?s Internal Control, The Use of preceeding year?s Audit Papers, and Audit timeframe (X1, X2, and X3) have significant contribution to the Internal Control Structure of taxpayer assessment (Y). This research include quantitative description research of tax auditor in DKI Jakarta region with a non random sampling method, purposive judgment sampling. Analysis was conducted with validity and reliability test, data analysis was done by using descriptive and statistical analysis (multicoliniearity test, auto correlation test, heterokedasticity test, simple regression test, and multiple regression test] Result of this research portrayed that Auditor?s Understanding of Significance of Taxpayer?s Internal Control, The Use of preceeding year?s Audit Papers, and Audit timeframe have significant contribution to the Internal Control Structure of taxpayer assessment. Hypothesis test of variable X contribution to variable Y, partially and simultaneously, also shown a significant result. Ada tabel