The Effect of Competence on Tax Auditor’s Performance: The Moderating role of Self-Efficacy and Organizational Commitment

Vince Ratnawati; Nita Wahyuni; Rita Anugerah

doi:10.32698/GCS-PSSHERS376

The Effect of Competence on Tax Auditor’s Performance: The Moderating role of Self-Efficacy and Organizational Commitment

Vince Ratnawati⁽¹⁾, Nita Wahyuni⁽²⁾, Rita Anugerah⁽³⁾

(1) Faculty of Economic and Business,Universitas Riau, Pekanbaru, Riau, Indonesia
(2) Faculty of Economic and Business,Universitas Riau, Pekanbaru, Riau, Indonesia
(3) Faculty of Economic and Business,Universitas Riau, Pekanbaru, Riau, Indonesia

Abstract

Tax revenue is very important because it is the biggest contributor to Indonesian Budget. Therefore the role of the Directorate General of Taxes is needed to be able to meet these targets. The aim of this study is to investigate how the competency of tax auditors affect tax auditors performance. The study also investigated the moderating effect of selft efficacy and organization commitment on the relationship between competence on tax auditors performance. A model was developed and tested by using a sample of 93 tax auditors from The Directorate General of Taxation in Riau Regional. Data were collected and analyzed by using least square regression and moderated regression analysis. The result show that competency affect tax auditors performance. The results also indicate that selft efficacy and organization commitment strengtenth the effect of competence on tax auditors performance.

Keywords

Competence, tax auditors performance, self efficacy, organizational commitment

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Proceeding:

Progress in Social Science, Humanities and Education Research Symposium

Publisher:

Redwhite Press

ISSN (Print):

2685-5984

ISSN (Electronic):

2685-5933

Published:

2020