期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：6
页码：1-21
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aims to identify the impact of tax and accounting auditing systems on tax revenues at the Income and Sales Tax Department in Jordan. To achieve the objectives of the study and test hypotheses, the researcher used the descriptive and analytical approach, by designing a questionnaire and distributing it to the members of the study community, where the study population consists of a sample of the tax auditors accredited by the Jordanian Income and Sales Tax Department, who are the auditors of the following directorates, the Directorate of Large Taxpayer Office (LTO), the Directorate of Industrial Activity, the First Commercial Activity Tax Directorate, the Second Commercial Activity Tax Directorate, the Service Activity Tax Directorate. Where (150) questionnaires were distributed and (127) questionnaires were retrieved from them, it was found that (119) questionnaires were valid for statistical analysis; the statistical analysis program (SPSS) was used and analyzing them statistically through appropriate statistical methods. The study found a statistically significant effect of the tax audit on tax revenues at the Income and Sales Tax Department, in addition to the existence of a statistically significant effect of the accounting audit on tax revenues at the Income and Sales Tax Department.One of the most important recommendations that came out of the study is the necessity of having legal materials that stimulate the payment of tax, and the need to expand the application of electronic services, develop tax department’s policies to collect the largest possible amount of taxes, and focus on conducting accounting auditing tests extensively, in addition to developing the auditor's enhanced tax skills and attains moral responsibility.
