Analisis Pengaruh Kompetensi, Independensi, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Hasil Pemeriksaan Pajak (Studi Empiris pada Pemeriksa Kpp Madya di Jakarta)

This research aims to examine and analyze the influence of competence, independence, and information technology USAge on tax audit quality. Population in this research is entire tax auditors exist in Medium Tax Offices located in Jakarta. The sampling method in this research use proportional simple random sampling. Data used in the research is primary data obtained through questionnaires from 142 respondents. The method of data analysis used is multiple regression analysis with SPSS 17.0.The results showed that each independent variable competence and information technology USAge have significant influence toward tax audit quality, while independence did not have significant influence. This research results also showed that all independent variables competence, independence, and information technology USAge have symultant significantly influence on tax audit quality. Value of the coefficient of determination indicates that together competence, independence, and information technology USAge contribute to the dependent variable (tax audit quality) of 63,4%, while the remaining 36,6% are influenced by other factors outside the model. Implications of these findings for efforts to increase of audit quality are each tax auditor has to increase their competence and information technology USAge