INFORMATION TECHNOLOGY SKILLS AND ACCOUNTING KNOWLEDGE IMPACTING THE PERFORMANCE EFFICIENCY OF TAX AUDITORS IN REGIONAL REVENUE OFFICE 5

Abstract

This quantitative research examined the effects of information technology skills and accounting knowledge on the job performance of tax auditors working under the Regional Revenue Office 5. The sample consisted of 237 tax auditors selected through proportional stratified sampling. Data were collected via a questionnaire and analyzed using descriptive statistics, including frequencies, percentages, means, and standard deviations. Multiple regression analysis was employed to examine the effects of the independent variables on tax auditors’ job performance. The findings revealed that two dimensions of information technology skills: basic information technology and continuous technology learning skills, had statistically significant positive effects on the job performance of tax auditors in terms of work accuracy and completeness, achievement of operational targets, and speed of task completion at the 0.05 significance level, however, the skill of information technology using is not relevant to this. These findings indicate that proficiency with digital technology and the continuous development of skills in response to technological change are essential factors that support greater efficiency in tax auditing. Furthermore, accounting knowledge—financial statement analysis, professional accounting skills, and taxation knowledge—had statistically significant positive effects on all three dimensions of job performance at the 0.05 significance level suggesting that tax auditors who can effectively analyze financial information, apply professional accounting principles, and accurately interpret tax laws are better equipped to examine relevant information, identify potential risks, and accomplish assigned tasks promptly and accurately. Overall, the findings emphasize the importance of developing both information technology competencies and accounting knowledge to enhance the effectiveness and efficiency of tax auditors’ work