International Journal of Scientific & Technology Research

Home About Us Scope Editorial Board Blog/Latest News Contact Us
10th percentile
Powered by  Scopus
Scopus coverage:
Nov 2018 to May 2020


IJSTR >> Volume 10 - Issue 10, October 2021 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

The Effect Of Tax Auditor Professional Skepticism And Competency On Tax Audit Quality With Time Pressure As A Moderating Variable In Indonesia Tax Authority

[Full Text]



Nani Sayekti Yuli Pratiwi, Waluyo



Auditor Competence, Auditor Mood, Auditor Virtue, Audit Judgment.



This study aims to prove the effect of professional competence and skepticism of tax examiners on the quality of tax audits with time pressure as moderating variable. This study using mixed method of quantitative (purposive survey) and qualitative, the data source used is primary data collected through sending questionnaires to respondents, while the qualitative research data source is by interview of several respondents. The results in this study indicate that competence has positive effect on quality of tax audits, while competency moderated by time pressure has no effect on quality of tax audits, professional skepticism has a positive effect on quality of tax audits, and the interaction of professional skepticism moderated by time pressure has a negative effect on quality of tax audits. The results of quantitative research is supported by qualitative research results. This study contributes to the development of theories in the field of tax auditing and accounting.



[1] Andrian, Bruce, 2007, Effect of Failure to Understand and Apply Tax Regulations , Failure to Heed Tax Regulations, Taxpayer Fraud and Tax Auditor Competence on Taxpayers' Objections to SKPKB Corporate Income Tax , Unair's Thesis, Unpublished.
[2] Irawan, F., & Maharani, S. (2016). Perception Analysis on Tax Audit Quality West Java I Regional Tax Office (Perception Analysis of Tax Audit Quality: A Case Study at the West Java Regional Tax Office I) . Scientific Journal of Accounting Pamulang University, 4(2), 958–973. Retrieved from http://openjournal.unpam.ac.id/index.php/JIA/article/view/168
[3] Noviyanti, Suzi. 2008. Professional Skepticism of Auditors in Detecting Fraud. Indonesian Journal of Accounting and Finance Vol. 5 No. 1. pp. 102-125.
[4] Nelson, M.W. (2009). A model and literature review of professional skepticism in auditing. Auditing, 28(2), 1–34. https://doi.org/10.2308/aud.2009.28.2.1
[5] Pratiwi, KA, Astika, IBP, Si, M., & Suputra, IDGD (2013). Auditor on Audit Quality with Due Professional Care as Intervening Variable in Public Accounting Firms (KAP) in Bali Province Faculty of Economics, Udayana University (Unud), Bali, Indonesia, 779–794.
[6] Sunhaji, Ahmad. 2013. The Effect of Tax Auditor Competence and Ethics on Tax Audit Quality with Time Pressure as Moderating Variable. Study at the Special Jakarta DGT Regional Office. Unpublished thesis, Gajah Mada University
[7] W. Waluyo. (2016). the Effect of Addition of Taxpayers Number, Tax Audit, Tax Billing, and Taxpayers Compliance toward Tax Revenue. The Accounting Journal of BINANIAGA Vol. 01, No. 1, 2016 ISSN: 2527 – 4309
[8] Waluyo, 2017, Indonesian Taxation, Salemba Empat, Jakarta
[9] Waluyo, 2016, Tax Accounting, 6th edition, Salemba Empat, Jakarta.
[10] Yulianto, Eka. 201 4. Effect of Competence, Professional Skepticism and Time Pressure on Tax Audit Quality. Study at the East Java Regional Tax Office III. Unpublished thesis, Gajah Mada University
a. Republic of Indonesia, 2007, Law Number 8 of 1983 as last amended by Law Number 16 of 2009 concerning General Provisions and Tax Procedures, State Secretariat of the Republic of Indonesia, Jakarta.
[11] Republic of Indonesia, 2007, Minister of Finance Regulation number 199/PMK.03/2007 dated December 28, 2007 regarding Tax Audit Procedures, Legal Bureau, Jakarta. Republic of Indonesia, 2013, Regulation of the Director General of Taxes number PER-23/PJ/2013 dated 11 June 2013 concerning Audit Standards for Testing Compliance with Tax Obligations, Directorate General of Taxes, Jakarta