Big Data Analysis and Its Role in Enhancing Tax Audit Efficiency

Abstract

Aims: This study aims to analysis the impact of big data on improving tax audit efficiency, focusing on the challenges facing traditional methods such as tax evasion, complex legislation, and the difficulty of taxing digital activities. Study Design: The research employs a descriptive-analytical approach, distributing a questionnaire to 44 employees from the Tax Audit Department at the General Tax Authority. Methodology: Data were analyses using SPSS, with statistical tests such as linear regression and Pearson’s correlation coefficient applied. Results:  The researcher found statistically significant evidence of the effect of big data analysis on enhancing tax audit efficiency. The independent variable (big data analysis) achieved a high mean score (μ = 4.052). In contrast, the dependent variable (tax audit efficiency) reached a mean of (μ = 4.168), reflecting the sample’s awareness of the importance of this technique. Conclusion: Among the most important recommendations are the investment of financial resources in updating technological systems, training staff, and enhancing international cooperation to combat cross-border tax evasion, as well as simplifying legislative procedures to keep pace with digital developments.