PENGARUH TEKNOLOGI INFORMASI, KOMPETENSI PEMERIKSA, KOMPLEKSITAS TUGAS, DAN TEKANAN WAKTU TERHADAP KUALITAS PEMERIKSAAN PAJAK

ALHADI, IQBAL (2021) PENGARUH TEKNOLOGI INFORMASI, KOMPETENSI PEMERIKSA, KOMPLEKSITAS TUGAS, DAN TEKANAN WAKTU TERHADAP KUALITAS PEMERIKSAAN PAJAK. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Shortfall dalam penerimaan pajak merupakan permasalahan tahunan yang dihadapi oleh otoritas pajak Indonesia selama lebih dari satu dekade terakhir. Salah satu penyebab target penerimaan pajak sulit dicapai bisa jadi karena kualitas pemeriksaan pajak belum begitu optimal. Dimensi kualitas di dalam Kebijakan Pemeriksaan mencakup aspek hasil pemeriksaan yang optimal, penyelesaian tepat waktu, upaya hukum minimal, dan kepatuhan Wajib Pajak yang berkelanjutan. Penelitian ini dilakukan untuk menganalisis bukti empiris terkait faktor-faktor penggunaan teknologi informasi, kompetensi, kompleksitas tugas, dan tekanan waktu yang berpotensi mempengaruhi kualitas pemeriksaan pajak berdasarkan persepsi pemeriksa pajak. Penelitian dilakukan dengan survei online yang diikuti oleh 96 pemeriksa pajak pada Kantor Pelayanan Pajak di wilayah Jakarta Khusus, dengan pengalaman audit rata-rata selama lima belas tahun. Analisis data menggunakan metode statistik Partial Least Square-Structural Equation Modeling dengan software SmartPLS versi 3.3.3. Hasil penelitian mengindikasikan bahwa peningkatan kualitas pemeriksaan pajak dapat dipengaruhi oleh faktor penggunaan teknologi informasi dari aspek kegunaan, dukungan sumber daya teknologi oleh organisasi, dan kemudahan penggunaan teknologi. Kompetensi pemeriksa pajak dalam aspek pengetahuan dan keterampilan mempunyai konsekuensi positif dalam mewujudkan hasil pemeriksaan pajak yang berkualitas. Sementara faktor tekanan waktu mempunyai pengaruh negatif yang dapat menghambat evaluasi bukti, penerapan prosedur, dan pendeteksian ketidakpatuhan Wajib Pajak. Lebih lanjut, analisis efek moderasi dengan pendekatan two-stage menunjukkan bahwa penggunaan teknologi informasi tidak dapat memoderasi variabel lainnya. Implikasi dari penelitian ini adalah otoritas pajak Indonesia perlu memutakhirkan teknologi informasi dalam mendukung kegiatan pemeriksaan pajak agar selaras dengan perkembangan terkini, meningkatkan kompetensi pemeriksa pajak secara berkelanjutan, dan manajemen waktu pemeriksaan dengan lebih efektif dan efisien. / Shortfall in tax revenues is an annual problem faced by Indonesian tax authority for more than a past decade. One of the reasons could be due to the suboptimal quality of tax audit. The quality aspects in Tax Audit Policy includes optimal audit results, timely completion, minimal tax disputes, and sustainable taxpayers’ compliance. This research is conducted to analyze empirical evidence based on tax auditor’s perceptions related to factors in the use of information technology, competence, task complexity, and time pressure that potentially affect the quality of tax audit. The research is carried out by using an online survey followed by 96 tax auditors in Tax Offices in the Special Jakarta Region, with fifteen years of tax audit experience on average. The research data are analyzed by using Partial Least Square-Structural Equation Modeling procedures with SmartPLS version 3.3.3. The results indicate that the factors of information technology in terms of usefulness, support of technological resources, and ease of use of technology are positively associated with tax audit quality. Tax auditor’s competencies in knowledge and skills also indicate positive relations. Meanwhile, the factors in time pressure that could deter the evaluation of evidence, implementing procedures, and detection of tax non-compliance have negative consequences on tax audit quality. Furthermore, the results of moderating effect analysis by using a two-stage approach indicate that information technology can not moderate the relations of other variables on tax audit quality. The implications of these findings for Indonesian tax authority are the urgency in developing information technology that keeps pace with the latest business process to support tax audit activities, improving tax auditors’ competencies continuously, and managing tax audit time in a more effective and efficient way.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: kompetensi pemeriksa, kompleksitas tugas, kualitas pemeriksaan pajak, PLS-SEM, tekanan waktu, teknologi informasi, auditor's competencies, information technology, PLS-SEM, task complexity, tax audit quality, time pressure
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation
PKN STAN Subject Area > Perpajakan
Divisions: 62301 Diploma IV Akuntansi
Depositing User: eprints eprints
Date Deposited: 12 May 2023 08:26
Last Modified: 16 Nov 2023 00:54
URI: http://eprints.pknstan.ac.id/id/eprint/1445

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