Research Article
RETRACTED:The Effect of Competence on Tax Auditor’s Performance: The Moderating role of Self-Efficacy and Organizational Commitment
@INPROCEEDINGS{10.4108/eai.11-2-2020.2301946, author={Vince Ratnawati and Nita Wahyuni and Rita Anugerah}, title={RETRACTED:The Effect of Competence on Tax Auditor’s Performance: The Moderating role of Self-Efficacy and Organizational Commitment}, proceedings={The Proceedings of the 1st Seminar The Emerging of Novel Corona Virus, nCov 2020, 11-12 February 2020, Bali, Indonesia}, publisher={EAI}, proceedings_a={NCOV}, year={2020}, month={11}, keywords={competence tax auditors performance self efficacy organizational commitment}, doi={10.4108/eai.11-2-2020.2301946} }- Vince Ratnawati
Nita Wahyuni
Rita Anugerah
Year: 2020
RETRACTED:The Effect of Competence on Tax Auditor’s Performance: The Moderating role of Self-Efficacy and Organizational Commitment
NCOV
EAI
DOI: 10.4108/eai.11-2-2020.2301946
Abstract
RETRACTED: 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.