Professional Knowledge Operational Skills and Work Motivation Affecting The Quality of Tax Audit Performance of Revenue Auditors in Bangkok

Abstract

This research aimed to study (1) professional knowledge, (2) operational skills, and (3) work motivation in relation to the quality of tax audit performance among tax auditors in the Bangkok Metropolitan Area. The study employed a quantitative research approach, with a sample consisting of 343 tax auditors. A questionnaire was used as the data collection instrument. Data were analyzed using both descriptive statistics-percentage, mean, and standard deviation and inferential statistics, including Pearson correlation analysis and multiple regression analysis. The findings revealed that: 1) Overall professional knowledge had a statistically significant positive impact on the quality of tax audit performance. However, accounting knowledge did not influence the timeliness aspect or stakeholder satisfaction. 2) Overall operational skills also had a statistically significant positive effect on the quality of tax audit performance. However, auditing skills did not influence timeliness, organizational goal achievement, or stakeholder satisfaction. Additionally, information technology skills did not affect stakeholder satisfaction. 3) Overall work motivation had a statistically significant positive effect on the quality of tax audit performance. Nevertheless, career advancement motivation did not influence timeliness, workplace environment motivation did not affect organizational goal achievement or stakeholder satisfaction, and achievement motivation did not affect stakeholder satisfaction.