FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK

Abstract

Performance is the result of work in quality and quantity achieved by an employee in
carrying out his duties in accordance with the responsibilities given to him. Improving
performance Tax auditors are very important in increasing state revenues through
the taxation sector. This study has several objectives, first to analyze the effect of
professionalism on the performance of tax auditors, second, analyze the influence of
self efficacy on the performance of tax auditors, third, analyze the effect of locus of
control on tax audit performance, fourth, analyze the influence of organizational
commitment on tax audit, to analyze the effect of professionalism, self efficacy, locus
of control, organizational commitment on the performance of tax auditors after being
moderated by role conflict. Role conflicts are expected to have an influence on the
performance of tax auditors. Data obtained from the answers to questionnaires were
distributed to 125 tax auditors in the Riau Regional Directorate General's Tax Office.
By using Smart PLS Version 3.2.8, the results show that organizational commitment
does not affect the performance of tax auditors and professionalism, self efficacy
and locus of control positively significantly affect the performance of tax auditors.
While that role conflict does not moderate the relationship between professionalism,
self efficacy, locus of control and organizational commitment on the performance of
tax auditors.