Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia?

Aji M. Elvin Nor, Amrie Firmansyah, Amardianto Arham, Bernadi Vito

Abstract


This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.

Keywords


Tax Audit;Technical Competence;Experience;Tax Auditor;Time Budget Pressure;Task Complexity

References


Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. New Jersey: Prentice-Hall.

Alderman, C. W., & Deitrick, J. W. (1982). Auditors’ perceptions of time budget pressures and premature sign-offs: A replication and extension. Auditing: A Journal of Practice & Theory, 1(2), 54–68.

Allison, P. D. (2014). Measures of fit for logistic regression. SAS Global Forum 2014 Conference, (pp. 1-13).

Alm, J., Jackson, B. R., & McKee, M. (1992). Estimating the determinants of taxpayers with experimental data. National Tax Journal, 45(1), 107–114.

Al-Qatamin, K. I. (2020). The impact of time pressure on the audit quality: A case study in Jordan. Journal of Business and Management, 22(1), 08–16.

Al-Thuneibat, A. A., al Issa, R. T. I., & Baker, R. A. A. (2011). Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334.

Anggreni, N. W. D., & Rasmini, N. K. (2017). Pengaruh pengalaman auditor dan time budget pressure pada profesionalisme dan implikasinya terhadap kinerja auditor. E-Jurnal Akuntansi, 18(1), 145–175.

Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and assurance services, 16th global edition. Michigan: Pearson.

Arfiansyah, Z. (2020). Auditor competence, independence and workload and their impact on audit quality. International Journal of Scientific & Technology Research, 9(02), 5249–5254.

Ayuni, L. W. A., & Herkulanus, B. S. (2016). Integritas sebagai pemoderasi pengaruh kompleksitas tugas terhadap kualitas audit. E-Jurnal Akuntansi, 15(3), 2352–2377.

Bawono, I. R., & Singgih, E. M. (2010). Faktor-faktor dalam diri auditor dan kualitas audit: Studi pada KAP “Big Four” di Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 14(2).

Bowrin, A. R., & King, J. (2010). Time pressure, task complexity, and audit effectiveness. Managerial Auditing Journal, 25(2), 160–181.

Boynton, W. C., Kell, W. G., Johnson, R. N., & Wheeler, S. W. (2007). Modern auditing (Edisi Ketujuh). Jakarta: Erlangga.

Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and non-compliant actions. In Taxing Democracy: Understanding Tax Avoidance and Evasion (pp. 15–39).

Chadegani, A. A. (2011). Review of studies on audit quality. International Conference on Humanities, Society and Culture IPEDR, 20, 312–317.

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.

Dewi, I. G. A. C. S., & Supadmi, N. L. (2014). Pengaruh pemeriksaan pajak, kesadaran, kualitas pelayanan pada tingkat kepatuhan wajib pajak badan. E-Jurnal Akuntansi, 9(2), 505–514.

Fatah, M. A., Wiratno, A., & Ompusunggu, A. P. (2017). Pengaruh independensi, pengalaman, profesionalisme, dan komitmen organisasi pemeriksa pajak terhadap kualitas audit pajak di Kanwil DJP Jakarta Khusus. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 4(02), 148–160.

Futri, P. S., & Juliarsa, G. (2014). Pengaruh independensi, profesionalisme, tingkat pendidikan, etika profesi, pengalaman, dan kepuasan kerja auditor terhadap kualitas audit pada Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi, 7(2), 444–461.

Ghosh, A., & Moon, D. (2005). Auditor tenure and perceptions of audit quality. The Accounting Review, 80(2), 585–612.

Greene, W. H. (2012). Econometric analysis (7th Ed). New Jersey: Prentice-Hall.

Gul, F. A., Teoh, H. Y., & Andrew, B. (1994). Theory & practice of Australian auditing (Third). Australia: Nelson Wadsworth.

Gunadi. (2005). Fungsi pemeriksaan terhadap peningkatan kepatuhan pajak (tax compliance). Jurnal Perpajakan Indonesia, 4(5), 4–9.

Gundry, L. C., & Liyanarachchi, G. A. (2007). Time budget pressure, auditors’ personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review, 19(2), 125–152.

Han, J., Pei, J., & Kamber, M. (2011). Data mining: Concepts and techniques. Elsevier.

Hogarth, R. M. (1991). A perspective on cognitive research in accounting. The Accounting Review, 66(2), 277–290.

Hosmer, D. W., & Lemeshow, S. (1989). Logistic regression for matched case-control studies. In Applied Logistic Regression (pp. 223–259).

Hutagaol, J. (2007). Perpajakan: isu-isu kontemporer. Yogyakarta: Graha Ilmu.

Irawan, F., & Maharani, S. (2017). Perception analysis on tax audit quality Jawa Barat I Regional Tax Office (Analisis persepsi kualitas pemeriksaan pajak: Studi kasus pada Kanwil DJP Jawa Barat I). Jurnal Ilmiah Akuntansi Universitas Pamulang, 4(2), 958–973.

Ismail, A. H., Merejok, N. M., Dangi, M. R. M., & Saad, S. (2019). Does audit quality matter in Malaysian public sector auditing? International Journal of Financial Research, 10(3), 203–215.

Kahneman, D. (2011). Thinking, fast and slow. Macmillan.

Kartiko, S. W., & Siregar, S. V. N. (2015). Pengaruh opini audit, kualitas auditor, dan sistem informasi akuntansi terhadap keterlambatan penerbitan laporan hasil pemeriksaan laporan keuangan pemerintah daerah. Simposium Nasional Akuntansi, 18.

Kertarajasa, A. Y., Marwa, T., & Wahyudi, T. (2019). The effect of competence, experience, independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable. Journal of Accounting, Finance and Auditing Studies, 5(1), 80–100.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.

Knechel, W. R., Krishnan, G. v., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385–421.

Kristiyanto, A. (2014). Analisis pengaruh kompetensi, independensi, dan pemanfaatan teknologi informasi terhadap kualitas hasil pemeriksaan pajak (studi empiris pada pemeriksa KPP Madya di Jakarta). JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 5(1), 1–13.

Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203–218.

Kurnia, W., Khomsiyah, K., & Sofie, S. (2014). Pengaruh kompetensi, independensi, tekanan waktu, dan etika auditor terhadap kualitas audit. Jurnal Akuntansi Trisakti, 1(2), 49–67.

Levinthal, D. A., & Fichman, M. (1988). Dynamics of interorganizational attachments: Auditor-client relationships. Administrative Science Quarterly, 33(3), 345–369.

Libby, R., & Frederick, D. M. (1990). Experience and the ability to explain audit findings. Journal of Accounting Research, 28(2), 348–367.

Long, J. S., & Freese, J. (2001). FITSTAT: Stata module to compute fit statistics for single equation regression models. Statistical Software Components.

Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit competence and audit quality: Case in emerging economy. International Journal of Business and Management, 4(2), 17–25.

Margheim, L., Kelley, T., & Pattison, D. (2005). An empirical analysis of the effects of auditor time budget pressure and time deadline pressure. Journal of Applied Business Research, 21(1), 23–36.

Maulana, D. (2020). Pengaruh kompetensi, etika dan integritas auditor terhadap kualitas audit. Syntax Literate: Jurnal Ilmiah Indonesia, 5(1), 39–53.

McShane, S. L., & Von Glinow, M. A. (2017). Organizational behavior. New York: McGraw-Hill Education.

Moeheriono. (2014). Pengukuran kinerja berbasis kompetensi (Revisi). Jakarta: Rajagrafindo Persada.

Moroney, R., & Carey, P. (2011). Industry-versus task-based experience and auditor performance. Auditing: A Journal of Practice & Theory, 30(2), 1–18.

Moulana, F., Sunuharyo, B., & Utami, H. N. (2017). Pengaruh lingkungan kerja terhadap kinerja karyawan melalui variabel mediator motivasi kerja (studi pada karyawan PT Telkom Indonesia, Tbk Witel Jatim Selatan, Jalan A. Yani, Malang). Jurnal Administrasi Bisnis, 44(1), 178–185.

Mulyani, S. D., & Purnomo, T. H. (2019). Peran kompleksitas tugas dalam hubungan kompetensi, independensi, dan etika pemeriksa pajak dengan kualitas hasil pemeriksaan. Esensi: Jurnal Bisnis Dan Manajemen, 9(1), 109–118.

Nor, A. M. E., Hasianna, B. P., & Naki, J. (2020). Pengaruh kualitas ketua tim fungsional pemeriksa pajak dan durasi waktu pemeriksaan terhadap kualitas surat ketetapan pajak kurang bayar. JURNAL PKN (Jurnal Pajak Dan Keuangan Negara), 1(2), 49–56.

Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society, 20(5), 405–420.

Pektra, S., & Kurnia, R. (2015). Pengaruh gender, kompleksitas tugas, tekanan ketaatan, pengalaman auditor terhadap audit judgement. Ultima Accounting: Jurnal Ilmu Akuntansi, 7(1), 1–20.

Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of independence, work experience and competence on audit quality with professional ethics as moderating variable. Jurnal Akuntansi Aktual, 6(1), 223–233.

Raiyani, N. L. K. P., & Suputra, I. D. (2014). Pengaruh kompetensi, kompleksitas tugas, dan locus of control terhadap audit judgment. E-Jurnal Akuntansi, 6(3), 429–438.

Ratha, I. M. D. K., & Ramantha, I. W. (2015). Pengaruh due professional care, akuntabilitas, kompleksitas audit, dan time budget pressure terhadap kualitas audit. E-Jurnal AKuntansi, 13(1), 311–339.

Restuningdiah, N., & Indriantoro, N. (2000). Pengaruh partisipasi terhadap kepuasan pemakai dalam pengembangan sistem informasi dengan kompleksitas tugas, kompleksitas sistem, dan pengaruh pemakai sebagai moderating variable. Jurnal Riset Akuntansi Indonesia, 3(2), 119–133.

Ruky, A. S. (2006). Sistem manajemen kinerja. Jakarta: Gramedia Pustaka Utama.

Samelson, D., Lowensohn, S., & Johnson, L. E. (2006). The determinants of perceived audit quality and auditee satisfaction in local government. Journal of Public Budgeting, Accounting & Financial Management, 18(2), 139–166.

Sanusi, Z. M., Iskandar, T. M., & Poon, J. M. (2007). Effects of goal orientation and task complexity on audit judgment performance. Malaysian Accounting Review, 6(2), 123–139.

Sarca, D. N., & Rasmini, N. K. (2019). Pengaruh pengalaman auditor dan independensi pada kualitas audit dengan etika auditor sebagai variabel moderasi. E-Jurnal Akuntansi, 26(3), 2240–2267.

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). New York: John Wiley & Sons.

Setia, H. (2015). Pengaruh frekuensi pemeriksaan pajak dan kualitas pemeriksa pajak terhadap tingkat kepatuhan wajib pajak badan. Jurnal Bisnis Dan Akuntansi, 17(1), 10–22.

Simanjuntak, P. (2008). Pengaruh time budget pressure dan resiko kesalahan terhadap penurunan kualitas audit (reduced audit quality) (studi empiris pada auditor KAP di Jakarta). In Thesis, Universitas Diponegoro.

Siregar, S. V. N., Amarullah, F., Wibowo, A., & Anggraita, V. (2012). Audit tenure, auditor rotation, and audit quality: The case of Indonesia. Asian Journal of Business and Accounting, 5(1), 55–74.

Sonu, C. H., Choi, A., Lee, J., & Ha, W. (2019). Audit partner’s length of audit experience and audit quality: evidence from Korea. Asia-Pacific Journal of Accounting and Economics, 26(3), 261–280.

Sososutiksno, C. (2003). Hubungan tekanan anggaran waktu dengan perilaku disfungsional serta pengaruhnya terhadap kualitas audit. In Thesis, Universitas Gadjah Mada.

Sudrajat, L. A., Rifai, A., & Pituringsih, E. (2015). Pengaruh time budget pressure, kompleksitas audit, dan skeptisisme profesional auditor terhadap kualitas hasil pemeriksaan (studi empiris pada inspektorat se-Pulau Lombok). Jurnal Akuntansi Aktual, 3(2), 135–145.

Sukriah, I., Akram, & Inapty, B. A. (2009). Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan Oleh: Simposium Nasional Akuntansi, 12, 3–9.

Sumanto, A., & Rosdiana, M. (2019). Pengaruh pengalaman auditor, tekanan ketaatan dan kompleksitas tugas terhadap audit judgement. Prosiding Seminar Nasional Cendekiawan, 2–77.

Suprianto, E. (2009). Pengaruh time budget pressure terhadap perilaku disfungsional auditor (audit quality reduction behaviour, premature sign-off & under reporting of time) (studi kasus pada Kantor Akuntan Publik di Jawa Tengah. JAI, 5(1), 57–65.

Susilo, I. A., Ompusunggu, A. P., & Djaddang, S. (2018). Determinan kualitas hasil pemeriksaan pajak melalui penerapan nilai-nilai etik Kementerian Keuangan. Ekobisman - Jurnal Ekonomi Bisnis Dan Manajemen, 2(3), 286–306.

Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: Does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591.

Svanström, T. (2016). Time pressure, training activities and dysfunctional auditor behaviour: Evidence from small audit firms. International Journal of Auditing, 20(1), 42–51.

Waggoner, J. B., & Cashell, J. D. (1991). The impact of time pressure on auditor’s performance. The Ohio CPA Journal, 50, 27–32.

West, M., & Dawson, J. (2012). Employee engagement and NHS performance (London: King’s Fund, Ed.).

Widodo, R. A. K., Pramuka, B. A., & Herwiyanti, E. (2016). Pengaruh kompetensi, tingkat pendidikan auditor dan time budget pressure terhadap kualitas hasil audit. Jurnal Akuntansi, 10(1), 1–22.

William, & Anton. (2019). Pengaruh kompleksitas tugas, pengalaman auditor dan kompetensi auditor terhadap audit judgment (studi pada Kantor Akuntan Publik di Pekanbaru dan Padang). Bilancia: Jurnal Ilmiah Akuntansi, 3(1), 99–109.

Yustrianthe, R. H. (2013). Kajian empiris audit judgement pada auditor. Media Riset Akuntansi, 2(2), 170–186.

https://news.ddtc.co.id/soal-tax-ratio-indonesia-terendah-di-asia-pasifik-ini-respons-djp-16532?page_y=0 accessed on April 18th, 2020.

https://www.cnbcindonesia.com/news/20200108133413-4-128546/hmm-sudah-11-tahun-ri-tak-mampu-capai-target-pajak accessed on April 11th, 2020

https://www.kemenkeu.go.id/media/12292/peta-strategi-dan-iku-2019-kemenkeu-one-djp.jpg accessed on April 10th, 2020.

Kontan.go.id. (2019). Tax Ratio Indonesia Rendah, Ini Yang Harus Dilakukan Otoritas Pajak. https://nasional.kontan.co.id/news/tax-ratio-indonesia-rendah-ini-yang-harus-dilakukan-otoritas-pajak accessed on April 14th, 2020.




DOI: http://dx.doi.org/10.20961/jab.v21i2.686

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic