DETERMINANT OF TAX AUDIT PRACTICE IN ETHIOPIAN MINISTORY OF REVENUE: (CASE STUDY OF NORTH WEST ADDIS ABEBA SMALL TAX PAYERS REVNUE OFFICE

Abstract

The purpose of this study is to investigate Determinant of Tax Audit Practice in Ethiopia Minatory of Revenue Case Study of North West Addis Ababa Tax Payers Revenue Office. The study aims to examine the statistical significance between Determinant and tax audit Practice. The study adopts mixed method approach in order to achieve the research objectives. In light of this objective the study adopted quantitative method of research approaches to test a series research hypothesis. Specifically, the study used survey of questionnaire analysis of revenues offices’ tax auditors. Researcher used Census method to select the survey respondents. Consequently Data was then analyzed on quantitative basis using Pearson’s correlation, multiple regression analysis and descriptive statistics quantitatively. Specifically, the study used survey of questionnaire analysis on tax auditors and tax audit process owners. The results showed that there is positive and statistically significant relationship between top management support, information system, audit quality and organizational independence positively, and statistically significant relationship with tax audit Practice. But audit attribute is negatively and statistically significant relationship with tax audit Practice, The study recommends that Information system is dominant influence on tax audit Practice so it should be support more to become appropriate, easy and simple use for auditors. Also audit quality and organizational independences are giving more attention that a great impact on tax audits