Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty

Abstract

This study examines whether perceived tax audit effectiveness, tax auditor competence, and procedural clarity are associated with the certainty of resolving individual taxpayers' overpayment or refund cases. A quantitative cross-sectional survey was conducted among 40 individual taxpayers in Ogan Komering Ulu Timur Regency who held a taxpayer identification number and experienced an audit related to tax overpayment during 2022-2025. Fifteen Likert-scale items were analyzed using SPSS 25 through validity and reliability testing, residual diagnostics, multiple linear regression, partial t-tests, an overall F-test, and adjusted R². Audit effectiveness (B=.648, p<.001), auditor competence (B=.149, p=.002), and procedural clarity (B=.388, p=.003) were positively associated with refund resolution certainty. The model was jointly significant, F(3.36)=133.345, p<.001, with an adjusted R² of.911. Taxpayers report greater administrative certainty when audits are timely and effective, auditors are competent, and procedures are clear and transparent. The small purposive sample, self-reported single-source measures, the presence of respondents with tax-consulting expertise, and the high overlap between audit effectiveness and procedural clarity constrain generalization and may inflate model fit. Contribution: This study extends Indonesian tax-administration evidence by shifting attention from compliance outcomes to perceived certainty in the resolution of individual tax refund rights.

Keywords

Administrative Certainty Auditor Competence Procedural Clarity Tax Audit Effectiveness Tax Refund