PRATIWI, NANI SAYEKTI YULI (2021) PENGARUH KOMPETENSI DAN SKEPTISME PROFESIONAL PEMERIKSA PAJAK TERHADAP KUALITAS PEMERIKSAAN PAJAK DENGAN TEKANAN WAKTU SEBAGAI VARIABEL PEMODERASI (Studi di Lingkungan Kantor Wilayah DJP Jakarta Khusus Periode 2016-2019). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aimed to obtain empirical evidence the effect of tax auditor’s competence and professional scepticism to tax audit quality with time pressure as a moderating variable. The research method used mixed method between quantitative and qualitative research. The population used in this study was tax auditor’s at tax offices in the Jakarta Special Regional Tax Office with totally 81 tax auditor’s sampling. This research use purposive sampling method with the criteria has been attended education and training as a tax auditor and definitively assigned at tax offices in the DJP Jakarta Special Regional Tax Office. Research data collection done by using questionnaire and interviews with some selected respondent. Analysis of quantitative research data was processed by using Partial Least Square (PLS) with Smart PLS 2.0 M3 tool, whereas for analysis of qualitative data was processed by using Thematic Content Analysis method. The result showed that the competence have a positive effect to the result quality of tax audit. Interaction the competence that was moderated by time pressure has no effect to the result quality of tax audit. Professional scepticism have a positive effect to the quality of tax audit. The interaction professional scepticism that was moderated by time pressure has no effect to the result quality of tax audit. The result of quantitative research has been supported by the result of qualitative research. Keywords: competency, professional scepticism, time pressure, and tax audit quality Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kompetensi dan skeptisme professional pemeriksa pajak terhadap kualitas pemeriksaan pajak dengan tekanan waktu sebagai variabel pemoderasi. Metode penelitian yang digunakan adalah metode campuran antara penelitian kuantitatifplus kualitatif. Populasi yang digunakan dalam penelitian ini adalah pemeriksa pajak pada KPP dilingkungan Kantor Wilayah Jakarta Khusus dengan sampel berjumlah 81 pemeriksa pajak. Pengambilan sampel menggunakan metodepurposive sampling dengan kriteria telah mengikuti pendidikan dan pelatihan sebagai pemeriksa pajak dan ditugaskan secara definitive pada KPP di Lingkungan Kantor Wilayah DJP Jakarta Khusus. Pengambilan data penelitian menggunakan kuesioner dan wawancara kepada beberapa responden yang dipilih. Analisis data penelitian kuantitatif menggunakan Partial Least Square (PLS) dengan alat analisis Smart PLS 2.0 M3, sedangkan analisis data penelitian kualitatif menggunakanmetode thematic content analysis. Hasil penelitian menunjukkan bahwakompetensi berpengaruh positif terhadap kualitas pemeriksaan pajak, interaksi kompetensi yang dimoderasi tekanan waktu tidak berpengaruh pada kualitas pemeriksaan pajak, skeptisme professional berpengaruh positif terhadap kualitas pemeriksaan pajak, kemudian interaksi skeptisme profesional yang dimoderasi tekanan waktu berpengaruh negative terhadap kualitas pemeriksaan pajak. Hasil penelitian kuantitatif telah didukung hasil penelitian kualitatif. Kata kunci: kompetensi, skeptisme profesional, tekanan waktu, kualitas pemeriksaan pajak
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55517120032 |
| Uncontrolled Keywords: | kompetensi, skeptisme profesional, tekanan waktu, kualitas pemeriksaan pajak |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 25 Oct 2023 03:28 |
| Last Modified: | 25 Oct 2023 03:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83235 |
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