The Impact of Applying Electronic Tax Auditing on the Quality of Accounting Information in the Jordanian Income and Sales Tax Department
摘要
The primary objective of the study is to assess the influence of implementing electronic tax auditing on the quality of accounting information (QAI) within the Income and Sales Tax Department (ISTD). Additionally, the study sought to evaluate the current state of electronic tax auditing practices and the QAI in the same department. To fulfill these objectives, a descriptive field analytical approach was employed. The population under study comprised employees of the ISTD, totaling 1,477 individuals, who were distributed across the main center and various branches located in the governorates. A stratified random sampling method was utilized to select an appropriate sample size, resulting in a group of 306 auditors. The statistical analysis was conducted using the SPSS program. The findings indicated a moderate level of application of electronic tax auditing and the QAI in the Jordanian ISTD. Furthermore, a statistically significant relationship was identified between the application of electronic tax auditing and the QAI. The study recommends that the ISTD organize specialized training courses focused on electronic tax auditing and its practical applications, emphasizing the importance of ensuring that accounting information aligns closely with taxpayer data to enhance the department's operations.