The influence of tax expertise and internal environmental on tax collection efficiency and tax system satisfaction a case study of tax auditors in Regional Revenue Office 1

Abstract

This research aimed to 1) examine the impact of tax expertise on the tax collection efficiency of tax auditors at the Regional Revenue Office 1; 2) to examine how tax expertise influences satisfaction with the tax system among tax auditors at the Regional Revenue Office 1; 3) to examine the internal environmental factors affecting the tax collection efficiency of tax auditors at the Regional Revenue Office 1; and 4) To examine the internal environment factors influencing satisfaction with the tax system among tax auditors at the Regional Revenue Office 1. The sample group for this quantitative study consisted of 330 tax auditors at the Regional Revenue Office 1. The research instrument was questionnaires, and the data were analyzed using descriptive statistics (frequency, percentage, and standard deviation) as well as inferential statistics, including Pearson’s correlation analysis, and multiple regression analysis. The research results found that tax expertise factors, specifically communication with taxpayers and knowledge - had a significant positive impact on tax collection efficiency, particularly in achieving revenue levels, that exceeded established target as well as improving taxpayer corporation and increasing the rate of online tax filing, as observed by tax auditors at the Regional Revenue Region Office 1. Tax expertise factors, consisting of tax knowledge communication with taxpayers - had a positive effect on tax system satisfaction in terms of reliability and trust among tax auditors at the Regional Revenue Office 1, with a statistical significance at the .01 level. Internal environmental factors - specifically tax collection policies, facilities, and public relations- had a positive impact on tax collection efficiency. This was reflected in revenue exceeding targets, increased taxpayer cooperation, and higher rate of electronic filing, as reported by tax auditors at the Regional Revenue Office 1. Furthermore, internal environmental factors- consisting of tax collection policies, facilities, and public relations had a positive impact on tax system satisfaction in terms of reliability and trust among tax auditors at the Regional Revenue Office 1, with a statistical significance at the .01 level.