Title: THE EFFECT OF EXPERIENCE AND MOTIVATION ON PROFESSIONALISM AND THE EFFECT OF PROFESSIONALISM ON WORK RESULTS (OUTCOMES): AN EMPIRICAL STUDY OF TAX AUDITS AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES, EAST JAVA II, SIDOARJO

Authors: SUPRIYATI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

Building taxpayer trust through the implementation of the self-assessment system will be successful if voluntary compliance is established within the community. The reality in Indonesia shows that taxpayer compliance remains low, as evidenced by the suboptimal tax revenue (tax gap) and Indonesia's tax ratio, which remains the lowest in the ASEAN region at 11.6% in 2005. One appropriate step taken by the Directorate General of Taxes (DGT) to improve taxpayer compliance is to increase oversight through audits. These audits can be successful and meet their objectives due to the role of tax auditors. The role of tax auditors is crucial for the effectiveness of the audit itself, which in turn will impact taxpayer compliance. Therefore, professional auditors are a requirement in every audit.

This study attempts to examine the influence of tax auditor professionalism on performance and job satisfaction, reexamining the research by Kalbers and Fogarty (1995). The research hypothesis begins with the statement that experience and achievement motivation influence professionalism. Furthermore, it states that professionalism influences performance and job satisfaction. This hypothesis was tested using multiple and simple linear regression.

The data collection procedure used in this study involved distributing questionnaires directly to tax inspectors working at the East Java II Tax Audit and Investigation Office (KARIKPA) in Sidoarjo. A total of 42 questionnaires were processed, covering KARIKPA Sidoarjo, Mojokerto, and Madiun.

The results of multiple regression tests indicate that experience and achievement motivation do not significantly influence professionalism. Meanwhile, the results of simple regression tests on professionalism and job performance and satisfaction indicate that professionalism has a positive and significant influence on both performance and job satisfaction, although the effect is not significant. These findings demonstrate that tax auditors have been able to produce fairly good performance, as indicated by the fulfillment of performance standards.

These findings also provide a deeper understanding of the importance of professionalism, especially for tax auditors. Professional tax auditors are expected to foster taxpayer trust and encourage taxpayer compliance.

Keywords: experience, achievement motivation, professionalism. Performance, job satisfaction and tax auditors

Sources: http://repository.unair.ac.id/34159/