Personality Model for Tax Auditor (Case Study at The Surabaya Municipal Department of Finance Management and Tax)
Widayanti Ishak (a*), Suryanto (b)
a) Postgraduate School, Universitas Airlangga
Jalan Airlangga 4 - 6, Surabaya 60115, Indonesia
*widayanti.ishak-2018[at]pasca.unair.ac.id
b) Faculty of Psychology, Universitas Airlangga
Jalan Airlangga 4 - 6, Surabaya 60115, Indonesia
Abstract
Tax audit is one part of the process of supervision of taxpayers according to the mandate of legislation. A tax auditor must have attitudes and behaviors that can support the professionalism of the examination. The purpose of this study is to determine the personality model and its development for tax auditor in supporting the professionalism of auditor as State Civil Apparatus. This study uses qualitative research methods to study the existing problems and work procedures for tax auditor. The informants in this study consisted of 6 Surabaya city tax auditors and 1 supervisor of tax auditors. Data collection techniques are carried out through interviews and observations. The results of the analysis show that the personality model needed by the tax auditor includes 1) openness, 2) persistence, 3) agreement, 4) extraction, 5) emotional stability. Whereas from the results of the research conducted, efforts to increase the ability of auditor to deal with taxpayers can be done by the existence of education and training for tax auditor to sharpen the ability of tax auditor in carrying out their duties.
Keywords: Traits; Tax; Surabaya; Audit; Auditor; Personality
Topic: Human Resource Development