Concepedia

Tax Audit Sampling

Tax Audit Sampling is a statistical method used in tax auditing that selects a representative subset of transactions or records from a larger population to evaluate the accuracy and compliance of tax reporting, distinguishing it from comprehensive census-based audits by focusing on probabilistic inference and risk-based selection criteria.

18

Publications

1.7K

Citations

42

Authors

29

Institutions

Publications per year

2017–2026

13

Parents

Publications

18

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica · 2011 · 1.2K citations · Full text

, , +17

Tax non-compliance among SMCs in Malaysia: tax audit evidence

Nor Azrina Mohd Yusof, Lai Ming Ling, Yap Bee Wah · Journal of Applied Accounting Research · 2014 · 60 citations

, , +17

SALES TAX COMPLIANCE AND AUDIT SELECTION

Matthew N. Murray · National Tax Journal · 1995 · 56 citations

, , +16

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

Ahmad Farhan Alshira’h, Hijattulah Abdul-Jabbar · International Journal of Islamic and Middle Eastern Finance and Management · 2020 · 55 citations

, , +16

Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

Novita Wahyu Triyanti, Kartika Hendra Titisari, Riana Rachmawati Dewi · Jurnal Ilmiah Universitas Batanghari Jambi · 2020 · 45 citations · Full text

, , +15

1–5 of 18

Authors

42

  1. BD
    Banele Dlamini

    Lupane State University, Zimbabwe

    2 publications · 21 citations

    2

    h-index

  2. AF
    Ahmad Farhan Alshira’h

    Irbid National University, Jordan

    1 publications · 55 citations

    1

    h-index

  3. YW
    Yeney Widya Prihatiningtias

    University of Brawijaya, Indonesia

    1 publications · 38 citations

    1

    h-index

  4. KH
    Kartika Hendra Titisari

    Universitas Islam Batik, Indonesia

    1 publications · 45 citations

    1

    h-index

  5. SB
    Syamsiah Badruddin

    Nasional University, Indonesia

    1 publications · 10 citations

    1

    h-index

1–5 of 42

Institutions

29

  1. Lupane State University

    Bulawayo, Zimbabwe

    2 h-index

    2 publications

    21 citations

  2. Adekunle Ajasin University

    Ondo, Nigeria

    1 h-index

    5 publications

    90 citations

  3. University of Brawijaya

    Malang, Indonesia

    1 h-index

    2 publications

    76 citations

  4. University of National Education

    Denpasar, Indonesia

    1 h-index

    2 publications

    66 citations

  5. Udayana University

    Denpasar, Indonesia

    1 h-index

    2 publications

    38 citations

  6. University of Copenhagen

    Copenhagen, Denmark

    1 h-index

    1 publications

    1.2K citations

  7. Universitas Islam Batik

    Surakarta, Indonesia

    1 h-index

    1 publications

    45 citations

  8. Dallas Independent School District

    Dallas, United States

    1 h-index

    1 publications

    11 citations

1–8 of 29

Venues

  1. E-Jurnal Akuntansi

    2 publications · 52 citations

    2

    h-index

  2. Journal of Economics and Behavioral Studies

    JEBS · 2 publications · 21 citations

    2

    h-index

  3. National Tax Journal

    NTJ · 1 publications · 56 citations

    1

    h-index

  4. 1

    h-index

  5. Contaduría y Administración

    1 publications · 11 citations

    1

    h-index

1–5