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


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.


Competence, tax auditors performance, self efficacy, organizational commitment


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