The Influence of Auditing Potential on the Performance of Tax Auditors

Abstract

This article aimed to: 1) examine the auditing potential of tax auditors, 2) investigate the work performance of tax auditors, and 3) study the influence of auditing potential on the work performance of tax auditors. The study employed a quantitative research approach, in which questionnaires were utilized as the primary instrument for data collection. The data were collected from 367 tax auditors, with the sample size determined using Yamane’s formula. Statistical methods used for data analysis consisted of percentage, mean, standard deviation, Pearson’s correlation coefficient, and multiple regression analysis in order to examine the relationships and influences among the study variables. The research findings revealed that: 1) tax auditors expressed their opinions toward all dimensions of auditing potential at the highest level. When ranked from the highest to the lowest mean scores, the dimensions were professional ethics, communication skills, professional values, professional skills, and professional knowledge, respectively; 2) tax auditors’ opinions regarding overall work performance were also at the highest level; and 3) auditing competency in the dimensions of professional skills, professional values, professional ethics, and communication skills had a statistically significant positive influence on the work performance of tax auditors. In contrast, professional knowledge showed no statistically significant influence on the work performance of tax auditors. The findings of this study may serve as useful guidelines for enhancing the auditing competency of tax auditors in order to improve work performance efficiency, as well as to strengthen the credibility and acceptance of the accounting profession among stakeholders in the future.