EFFECTS OF TAXATION TECHNICAL TRAINING, EXAMINATION TIME LIMITS, AND ACCOUNTABILITY ON TAX AUDITOR PERFORMANCE (STUDY ON PRATAMA TAX SEVICE OFFICES IN WEST SUMATERA)


Authors : Ovill Pratama, Aries Tanno, Rahmat Kurniawan

Volume/Issue : Volume 4 - 2019, Issue 10 - October

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2PTtYXu

This study aims to determine the effect of taxation technical training, examination time limits, and accountability on the performance of tax auditors at KPP Pratama throughout West Sumatra. Respondents in this study totaled 65 tax audit functional. This research uses descriptive statistical analysis. The results of this study indicate that taxation technical training has a significant positive effect on the performance of tax auditors, examiner time limits and accountability negatively affect the performance of tax auditors at KPP Pratama throughout West Sumatra.

Keywords : Taxation Technical Training, Inspection Time Limits, Accountability, Performance, Tax Auditors.

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