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Pengaruh Etika Profesi, Kompetensi, Pengalaman Kerja Dan Profesionalisme Terhadap Kinerja Pemeriksa Pajak (Studi Empiris Pada Kpp Madya Pekanbaru, Kpp Pratama Pekanbaru Tampan, Kpp Pratama Pekanbaru Senapelan Dan Kpp Pratama Bangkinang)

ABSTRACT
This study aims to examine: (1) the effect of professional ethics on tax
auditor performance, (2) the effect of competence on tax auditor performance, (3)
the effect of work experience on tax auditor performance, (4) the effect of
professionalism on tax auditor performance.
The population used in this study were all employees who have positions
as tax auditor at KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan,
KPP Pratama Pekanbaru Senapelan, and KPP Pratama Bangkinang. The
sampling technique used in this study is saturated sampling. Saturated sampling is
taken because all members of the population are used as sampels. This study used
primary data by distributing questionnaires. Data analysis in this study used the
Partial Least Square (PLS) with the aid of SmartPLS computer software version
3.
The result of this study indicated that: (1) professional ethics positively
and significantly effect on tax auditor performance, (2) competence positively and
significantly effect on tax auditor performance, (3) work experience positively and
significantly effect on tax auditor performance, (4) professionalism positively and
significantly effect on tax auditor performance.
Keywords: Professional Ethics, Competence, Work Experience, Professionalism,
Tax Auditor Performance

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 122 (0021)
02 03. 122 (0021)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 122 (0021)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 122 (0021)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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