Development of Casual Relationship Model on Important Factors Impacting Tax Auditors’ Professional Skills

Abstract

This study aimed 1) to study causal relationship between ethics, excellence, and professional skills of tax auditor and 2) to propose causal relationship model of important factors affecting on tax auditor'sprofessional skills and verify important factors affecting on tax auditor's professional skills. The development model consisted of three latent variables and fourteen observed variables. The samples were 220 tax auditors who hold a license conducted by sample random sampling method. The research instruments were 5 rating scale. The validity was measured by five experts, and IOC value was greater than 0.50 in each question. Likewise, reliability calculated with Cronbach’s alpha was greater than 0.70. The collected data were analyzed with descriptive statistics and influence analysis through LISREL 8.80 Student Edition. The results showed that 1) ethics, excellence, and professional factors were statistically significant.2) a causal relationship model of important factors affecting on tax auditor's professional skills were consistent of the empirical data (Chi-square = 51.99 ; p-value = 0.11665 ; df = 41 ; CF = 0.998 ; RMSEA = 0.035). When considering casual relationship model on important factors which influenced on tax auditors’ professional skills, it demonstrated that it corresponded with collected data, and was suitably applied in constructing causal relationship model affecting on tax auditor's professional skills.