Determinants of tax audit performance in the case study of Addis Ababa revenue in Medium taxpayer branch office
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Date
2024-06-03
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A.AU.
Abstract
The objective of this project work was to investigating determinates of tax audit performance:
in the case of Addis Ababa revenue in medium taxpayer branch office. For the accomplishment
of this project, the study were employed descriptive and explanatory research design used.
The ultimate objective of this project identifying potential variables that determine tax audit
performance. By offering insights into the research questions, the method of data collection
were quantitative and qualitative methods. This researcher introducing explanatory research
designs, to explain the relationship between dependent variable (tax audit performance) and
the independent variables. Both primary and secondary data source would be utilized by the
researcher. Structured questionnaires were used to gather primary data. The researcher also
made used secondary data from the branch's annual audit performance and audit report.
Purposive sampling technique was used in this project. The questionnaires were in the form
of a Likert scale. The questionnaires were distributed to 91 tax auditors to obtain the
necessary information. IBM SPSS Statistics 2013 software was used to analyze the data,
which was presented in tables and diagrams; Based on the findings, The findings revealed
that all independent variables had positive and significant coefficients, This indicates that as
the value of an independent variable increased, the mean of the dependent variable (audit
performance) also rise, management support had the strongest positive and significant impact
on audit performance, the Ministry of revenue of Ethiopia suggests that the tax audit
performance be positively impacted by top management support, auditor skills, auditor
satisfaction, and auditor independence, all of which were statistically significant. Thus, the
Ministry of revenue of Ethiopia recommended to provide greater support for tax audits by
deployed qualified audit staff in the branch.