| Abstract: | This paper aims to explore determinants of tax audit effectiveness in large taxpayer’s branch office.
The study adopted an explanatory approach and mixed research method in order to test a series
research hypothesis, where by data from 86 tax auditors, by using questionnaires’’ and semi
structure interviews with tax audit head and team leaders. To achieve the objective of the study the
researcher used Census method to select the survey respondents. The collected data were analyzed
using both descriptive and inferential statistics. In the case of descriptive statistics, the study used
frequency, percentage, mean and standard devotion, and the study used multiple regression analysis.
With these research methods, the results of the study tell that tax audit effectiveness of large tax
payer’s office is highly affected by audit quality of the department, top managements, audit attribute
and the organizations independence. In the end, the study forwards the possible measures to be
taken by the large taxpayer office to mitigate problems in tax audit operation. Finally, this paper
recommends further research experimental analysis may draw different conclusions. |
