Influences of variable Anteseden functional Integrity Examiner on quality tax inspection

Abstract

The study aims to assess the impact of competence on the integrity of tax inspectors and the quality of tax inspection, competence on the quality of tax inspection through the integrity of tax inspectors, independence of the integrity of tax inspectors and quality of tax checks and the impact of integrity on the quality of tax inspection This research uses the method of descriptive analysis and path analysis with a sample number of 80 respondents. This research  finds that competence have a direct positive  and  significant influence on the integrity  and quality of the examination. Competence positively and significantly affect the quality of tax inspection through integrity. Independence has a significant positive direct influence on the integrity   and quality of tax checks. Independence has positive and significant effect on the quality of tax inspection through integrity and Direct positive integrity, but not significant to the quality of tax inspection.