VIRGOWO, OJAK MARUSAHA INDRASENO (2018) PENGARUH PENDIDIKAN, PENGALAMAN KERJA, TANGGUNGJAWAB PROFESI, PERILAKU TERHADAP KINERJA PEMERIKSA PAJAK DENGAN KUALITAS HASIL PEMERIKSAAN SEBAGAI VARIABEL MODERATING. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The objectives of this research are to analyze the effect of Education, Working Experience, Profession Responsibility, Behavior Against The Performance of Tax Audit With Quality Results of Tax Audit As Variable Moderating. The data were collected by survey method with questionnaire. This research used data primary and research method used quantitative research method. Based on the result, education, work experience, professional responsibility influence to performance of tax auditors but the behavior does not influence performance of tax auditors. The quality of tax audit results as a moderating variable gives influence of education, work experience, professional responsibility to the performance of the tax auditor, but does not give the influence of behavior on the performance of tax auditors. Keyword : Education, Work Experience, Profession Responsibility, Behavior, Performance of Tax Auditors, Quality of Tax Audit Result Penelitian ini bertujuan untuk menguji pengaruh Pendidikan, Pengalaman Kerja, Tanggung jawab Profesi, Perilaku Terhadap Kinerja Pemeriksa Pajak Dengan Kualitas Hasil Pemeriksaan Sebagai Variabel Moderating. Pengumpulan data dilakukan dengan metode survei dengan kuesioner. Data yang digunakan dalam penelitian ini adalah data primer dan metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Berdasarkan hasil penelitian, pendidikan, pengalaman kerja, tanggung jawab profesi berpengaruh terhadap kinerja pemeriksa pajak namun perilaku tidak berpengaruh terhadap kinerja pemeriksa pajak. Kualitas hasil pemeriksaan sebagai variabel moderating memberikan pengaruh pendidikan, pengalaman kerja, tanggung jawab profesi terhadap kinerja pemeriksa pajak, namun tidak memberikan pengaruh perilaku terhadap kinerja pemeriksa pajak. Kata kunci : Pendidikan, Pengalaman Kerja, Tanggung jawab Profesi, Kinerja Pemeriksa Pajak, Kualitas Hasil Pemeriksaan
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