Abstract

This research aimed to study the quality of financial statements of small and medium enterprises in the view of tax auditors by gender, age, education level and experience in inspection. Sample population was 117 tax auditors using the questionnaire as a research tool. The statistics used in the research were percentage, mean, standard deviation, and variance. The results showed that most of the respondents were 94 female, 80.30%, aged from 41 to 50 years old, and had experience in audit and certification of financial statements from 11 to 15 years, 93 people. Quality of the financial statements of small and medium enterprises in the view of the tax auditor was Understandable, Decision-making, Reliability, and Comparison. There was no difference in age and experience in inspection. However, there was difference if classified by gender. However, there is the limitation of the research due to most respondents were female. In the future, comparative quality of financial statements may be studied in the view between auditor and tax auditor. Key Words: : Financial statements, Small and medium business, Enterprises

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