The Working Environment and Auditors’ Competency Affecting The Performance Efficiency of Tax Audit Officers in Bangkok Area

Abstract

This research article aims to investigate: (1) the working environment affecting the performance efficiency of tax auditors, and (2) the competence of auditors impacting the performance efficiency of tax auditors in the Bangkok area. This study employed a quantitative research design. The sample consisted of 330 tax auditors in the Bangkok area. Data were collected using questionnaires. The statistical analyses used included frequency, percentage, standard deviation, and Pearson correlation analysis. Subsequently, the collected data were analyzed using multiple regression analysis. The study findings revealed that: (1) the working environment had a positive influence on the performance efficiency of tax auditors in the Bangkok area across all aspects. The working environment significantly promoted the quality and quantity of completed work, time spent on tasks, and the amount of tax collected, with a statistical significance of 0.05. (2) The competence of auditors also had a positive influence on the performance efficiency of tax auditors in the Bangkok area in all aspects, including work quality, quantity of completed work, time spent on tasks, and the amount of tax collected, with a statistical significance of 0.05.