ANALISIS PENGARUH STANDAR PENGENDALIAN MUTU DAN KOMPETENSI TERHADAP KUALITAS PEMERIKSAAN PAJAK (Studi Kasus Kantor Pelayanan Pajak Pratama Denpasar Timur dan Denpasar Barat)

Abstract

Tax audit is a series of activities to seek, collect, process data and or other information to test compliance with taxation obligations and other purposes in the context of implementing the provisions of tax laws and regulations. This research was conducted at the Tax Office Pratama Denpasar Timur and Denpasar Barat, the number of samples in this study were as many as 35 tax inspectors at KPP Denpasar Timur and Denpasar Barat. The method of determining the sample in this study is saturated sampling. This study uses data analysis techniques, namely Multiple Linear Regression Analysis. Based on the results of the study, it shows that the quality control standard variable has a positive effect on the quality of the tax audit, while the competency variable has no effect on the quality of the tax audit.