Effect of Auditor Functional Competence, Integrity, and Utilization of Information Technology on Tax Audit Quality

Abstract

This research was conducted to analyze and examine the effect of Auditor Functional Competence, Integrity, and Utilization of Information Technology on Tax Audit Quality. The research method used in this study is Multiple Linear Regression Analysis, with a sample of 60 Functional Examiners at the Regional Office of the Directorate General of Taxes, Sulselbartra, and KPP Madya Makassar. Research data were collected through questionnaires and analyzed through several stages of statistical testing such as validity, reliability, data normality, and heteroscedasticity tests. To answer the hypothesis proposed in this study, we used the multiple regression method and tested the coefficient of determination, partial test (t-test), and simultaneous test (f-test). Based on the analysis results, the study results indicate that the Auditor's Functional Competence, Integrity, and Utilization of Information Technology have a positive and significant impact on the Quality of Tax Audit.