Title: THE INFLUENCE OF EXPERIENCE AND MOTIVATION ON PROFESSIONALISM AND THE INFLUENCE OF PROFESSIONALISM ON WORK RESULTS (OUTCOMES): EMPIRICAL STUDY OF TAX AUDITORS AT THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES OF EASTERN JAVA II SIDOARJO
Author: SUPRIYATI
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
The existence of trust in taxpayers through the implementation of this self-assessment system will be successful if conditions for voluntary compliance in the community have been established. The reality in Indonesia shows that the level of taxpayer compliance is still low, which can be seen from the fact that tax revenues are not yet optimal (tax gap) and Indonesia's tax ratio is still the lowest in the ASEAN region, namely 11.6 for 2005. One of the right steps to take is by the Directorate General of Taxes (DJP) to increase taxpayer compliance is by increasing supervision through audits. This audit can be successful according to its objectives because of the role of the tax auditor. The role of the tax inspector really determines the effectiveness of the audit itself, so that it will have an impact on increasing taxpayer compliance. Therefore, professional examiners are a requirement in every inspection.
This research tries to see the effect of tax auditor professionalism on job performance and satisfaction, which is a retest of research by Kalbers and Fogarty (1995). This research hypothesis begins with the statement that experience and achievement motivation influence professionalism. Furthermore, the statement that professionalism influences performance and job satisfaction. This hypothesis testing uses multiple and simple linear regression testing.
The data collection procedure carried out in this research was by distributing questionnaires directly to tax inspectors based at the East Java II Sidoarjo Tax Inspection and Investigation Office (KARIKPA). There were 42 questionnaires that could be processed in this research, including KARIKPA Sidoarjo, Mojokerto and Madiun.
The results of multiple regression testing state that experience and achievement motivation do not have a significant influence on professionalism. Meanwhile, the results of simple regression testing of professionalism on job performance and satisfaction state that professionalism has a positive and significant influence on job performance and satisfaction, although the influence is not that big. The results of these findings prove that tax auditors have been able to produce quite good performance as indicated by the fulfillment of achievement standards.
These findings also provide a deeper understanding of the importance of professionalism, especially for tax auditors. Professional tax auditors are expected to be able to foster taxpayer trust, as well as be able to encourage taxpayer compliance.
Keywords: experience, achievement motivation, professionalism. Performance, job satisfaction and tax auditors
Sources: http://repository.unair.ac.id/34159/
