PROFESSIONAL ETHICS THAT AFFECT THE QUALITY OF AUDITING OF TAX AUDITORS

Abstract

            The article of this research is a quantitative research with the objective to study about Professional ethics affecting the auditing quality of tax auditors. The sample group in this study is taxation auditors registered with the Revenue Department. Sampling size formation was calculated by Taro Yamane at the significance level of 95%. Questionnaire was the tool for data collecting. Data was collected from 400 tax auditors for statistics used in the analysis of general data of the sample, namely frequency and hundred. The statistics for data analysis was Multiple Regression Analysis method. The results showed that most of the sample were female, aged 36 - 45 years, graduated with bachelor's degree and has 4 - 6 years of experience in auditing. For ethics that have a positive impact on the quality of tax auditing are uprightness and honesty knowledge and ability to perform tasks ethics for career partners general ethics except ethical factors for taxpayers that do not affect tax audit quality. The results of the tax auditor research should focus on audit skills and ethics. Especially auditing skills and ethics in honesty, which are the factors that affect the quality of the auditing and certification reports of the tax auditors in Thailand and to provide quality accounting audit and certification reports it is good and reliable information. It can also be used to determine the qualifications of a tax auditor and can be developed to suit the tax audit to have more quality in the future.