PENGARUH JOB SATISFACTION, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS PEMERIKSAAN PAJAK DENGAN TEKANAN WAKTU SEBAGAI VARIABEL PEMODERASI

Ramadhan, Muhamad Ilham (2025) PENGARUH JOB SATISFACTION, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS PEMERIKSAAN PAJAK DENGAN TEKANAN WAKTU SEBAGAI VARIABEL PEMODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Sistem perpajakan di Indonesia adalah self assesment sistem, artinya Wajib Pajak secara mandiri harus melakukan seluruh kewajiban perpajakannya. Berdasarkan hal tersebut, pemeriksaan pajak menjadi hal yang penting untuk menjamin bahwa Wajib Pajak patuh terhadap peraturan perpajakan, namun demikian kualitas pemeriksaan pajak di Indonesia belum optimal. Hal ini ditunjukkan dengan masih sedikitnya persentase kemenangan DJP di pengadilan. Penelitian ini akan menganalisis tingkat job satisfaction, skepstisisme profesional dan tekanan waktu terhadap kualitas pemeriksaan pajak dari persepsi pemeriksa pajak. Sampel penelitian ini adalah 90 orang pemeriksa pajak pada KPP di lingkungan Kantor Wilayah DJP Kalimantan Selatan dan Tengah. Penelitian ini akan menggunakan Partial Least Square sebagai metode analisis dengan menggunakan SmartPLS Ver.4.1.0.9 sebagai alat analisis. Hasil penelitian menunjukkan bahwa job satisfaction dan skeptisisme profesional berpengaruh positif terhadap pemeriksaan pajak, sedangkan tekanan waktu tidak memoderasi hubungan job satisfaction dan skeptisisme profesional dengan kualitas pemeriksaan pajak. Kata Kunci: Job Satisfaction, Skeptisisme Profesional, Tekanan Waktu, Kualitas Pemeriksaan Pajak, PLS-SEM The tax system in Indonesia is a self-assessment system, which means that taxpayers must independently fulfill all their tax obligations. Based on this, tax audits become crucial to ensure that taxpayers comply with tax regulations. However, the quality of tax audits in Indonesia is not yet optimal . This is based on evidence represented by the low percentage of the Directorate General of Taxes (DJP) wins in court. This research will analyze the level of job satisfaction, professional skepticism, and time pressure on tax audit quality from the perspective of tax auditors. The sample for this study consists of 90 tax auditors at the Tax Service Office (KPP) within the Regional Office of DJP in South and Central Kalimantan. This study will use Partial Least Square as the analysis method, with SmartPLS Ver.4.1.0.9 as the analysis tool. The results of the study show that job satisfaction and professional skepticism positively affect tax audits, while time pressure does not moderate the relationship between job satisfaction, professional skepticism, and tax audit quality. Keywords : Job Satisfaction, Professional Skepticisim, Time Pressure, Tax Audit Quality, PLS-SEM

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