Information technology strengthens tax examiner's work experience relationship to audit quality

Abstract

The purpose of this study was to analyze the relationship between the work experience of tax examiners and the quality of audits moderated by information technology. Research design uses quantitative descriptive research using primary data. The population and research samples are tax examiners in Kantor DGT Java Tengah I region which amounts to 36 employees. Sampling techniques use sampling quotas because the population is less than 100 so the population is taken entirely to be sampled. The results showed that work experience had a significant and positive effect on the quality of audits. Information technology is able to strengthen the relationship between work experience and audit quality at the Central Java DGT Regional Office I, so that the stronger the role of information technology, the quality of audits will increase.