The Professional Characteristics and Ethics Affected Auditing Quality of the Tax Auditor in the Northeastern Region

Abstract

          Today, tax auditing is an important part of helping businesses operate efficiently and comply with established tax laws. The quality of a tax audit depends on many factors. One of the important factors is the characteristics and ethics of the tax auditor. The northeastern region of Thailand is a region experiencing rapid economic and business growth. This economic development has brought with it an increased need to have a quality and reliable auditing system. To ensure that businesses in this region can comply with tax laws correctly and efficiently.
          The objectives of this research were (1) professional characteristics that affect the audit quality of tax auditors; in the northeastern region and (2) professional ethics that affect the auditing quality of tax auditors In the northeastern region, the sample group is A sample of 251 tax auditors in the Northeastern region collected data from questionnaires. Statistics used are mean, standard deviation. and multiple regression analysis
          The results of the research found that (1) professional characteristics that affect audit quality of the tax auditor In the northeastern region, it was found that Professional qualifications include Professional knowledge, work experience, continuing professional development and professional skills mostly have a positive effect on audit quality. of the tax auditor in the northeastern region and (2) professional ethics that affect the auditing quality of tax auditors in the northeastern region It was found that professional ethics consists of independence Objectivity and honesty, knowledge and ability to perform work, ethics towards taxpayers, ethics towards fellow professionals and general ethics have a positive impact on audit quality. of tax auditors in the Northeastern region with statistical significance at the 0.05 and 0.01 levels.
          The research results will contribute to creating a transparent and trustworthy business environment. This will promote investment and economic growth in the northeastern region of Thailand. Including developing the quality of tax auditing. and promote compliance with tax laws in the Northeast This will be beneficial to the sustainable development of the economy and business in this region.