COMPETENCY OF TAX AUDITORS AND MOTIVATION AFFECTING THE WORKING SUCCESS OF TAX AUDITORS IN REGIONAL REVENUE OFFICE 3

Abstract

The aim of this study was to investigate the competence of tax auditors and the motivation influencing the work success of tax auditors in the regional revenue office 3. The sample group consisted of 223 tax auditors in regional revenue office 3. The sample was selected using simple random sampling and questionnaires for data collection. The collected data was subjected to statistical analysis, including frequency, percentage, mean, standard deviation and multiple regression analysis.

The results of the hypothesis tests revealed that: 1) tax auditors' competencies, including knowledge and understanding of the profession, knowledge and understanding of information technology, interpersonal skills and communication, problem analysis and resolution, and work experience, have a positive impact on job success in the dimension of goal achievement. In particular, knowledge and understanding of information technology, interpersonal skills and communication, and problem analysis and solving have a positive impact on work success in the dimension of timeliness of outcome. Interpersonal and communication skills and work experience also contribute positively to work success in the standards and reliability dimension. 2) Motivating factors for tax auditors in the dimensions of awareness and acceptance as well as work environment have a positive effect on work success. In addition, the achievement of goals, timeliness of results as well as standards and reliability are positively influenced by rewards and benefits. In addition, positive relationships with colleagues have a positive impact on work success, particularly in terms of timeliness of results, standards and reliability, at a statistically significant level of .05.