The Impact of Digital Accounting Systems in Enhancing the Efficiency of Tax Auditing from the Perspective of Auditors of the Income and Sales Tax Department in Jordan
摘要
The study seeks to assess the impact of Digital Accounting Systems (DASs)—specifically in terms of digital data security, digital data processing, the flexibility of the DASs, and the reliability of the DASs—on enhancing the efficiency of tax auditing, as perceived by auditors within the Income and Sales Tax Department (ISTD) in Jordan. To fulfill these objectives, the researchers developed a questionnaire comprising 31 items. The study's population included all auditors employed at the ISTD in Amman, holding titles such as director manager, department head, division head, and auditor. A simple random sample was drawn from this population, resulting in the distribution of 250 questionnaires. Out of these, 224 were returned, with 221 deemed valid for analysis, yielding a response rate of 88.4% of the study sample. For data analysis, descriptive statistics, including frequencies, percentages, and means, were employed. Additionally, the multiple linear regression equation was utilized to test the study's hypotheses. Findings indicated a high level of both DASs and tax auditing. The findings further indicated the significant impact of DASs on improving the efficiency of tax auditing, as perceived by auditors within the ISTD. It is recommended that the ISTD in Jordan pursue the acquisition of DASs that possess advanced data processing capabilities to enhance the effectiveness of tax auditing.