tekanan waktu serta interaksi antara variabel etika dan tekanan waktu terhadap
dua dimensi variabel, yaitu kualitas proses dan kualitas hasil pemeriksaan pajak.
Kantor Wilayah DJP Jakarta Khusus. Metode penelitian yang digunakan adalah
metode campuran antara penelitian kuantitatif dan kualitatif. Data diambil dari
kuesioner yang disampaikan kepada responden dan hasil wawancara dari beberapa
responden yang dipilih. Untuk penelitian kuantitatif, data kuesioner diolah dengan
content analysis.
berpengaruh positif terhadap kualitas proses dan kualitas hasil pemeriksaan pajak,
sedangkan interaksi antara kompetensi dan tekanan waktu serta etika dan tekanan
waktu tidak menurunkan kualitas proses dan kualitas hasil pemeriksaan pajak.
Hasil penelitian kuantitatif ini telah didukung oleh hasil penelitian kualitatif.
This research aimed to examine the effect of tax auditor’s competence and
ethics to tax audit quality with time pressure as a moderating variable. The testing
was done by examining the main effect which are competence and ethics to tax
competence and time pressure, and interaction between ethics and time pressure
to tax audit quality. Variable of tax audit quality uses two dimensions, the process
Population in this study are tax auditors at tax offices in the Jakarta
Special Regional Tax Office. The research method used mixed method between
using Partial Least Square (PLS) method; whereas for qualitative research, data
positive effect to the process and the result quality of tax audit. Meanwhile,
interaction between competence and time pressure, and interaction between ethics
and time pressure did not reduce the process and the result quality of tax audit.
The result of quantitative research has been supported by the result of qualitative
research.