Menguak Dimensi Kecurangan Pajak

Mangoting, Yenni; Sukoharsono, Eko Ganis; Nurkholis,

doi:10.18202/jamal.2017.08.7054

Cited by 10 publications

(16 citation statements)

References 17 publications

(20 reference statements)

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“…Hence, the religious employee will continue to perform fraud with various arguments (opportunity, pressure, rationality). In line with the findings of previous research by Lenz & Graycar (2016) and Mangoting et al (2017) that fraud is caused by compulsion, intentional, unwillingness, and aggressiveness officer…”

Section: Resultssupporting

confidence: 90%

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

et al. 2021

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This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance employees. This study used saturated samples or census as the sampling technique, whereas all population employs as samples. The research data uses primary data obtained by researchers by giving questionnaires (structured questions) to insurance employees. The research analysis was conducted with multiple linear regression analysis. The results showed that religiosity and whistleblower prevention did not affect fraud prevention. The absence of the effect of whistleblower protection on fraud prevention shows that the protection for whistleblowers is not yet adequate. The existence of intimidation, injustice and law enforcement are reasons why individuals are reluctant to become whistleblowers. However, whistleblowing intention affects fraud prevention. These findings indicate that human actions are influenced by their intentions, attitudes and subjective norms.

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Section: Resultssupporting

confidence: 90%

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

et al. 2021

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“…Pengetahuan dan kemampuan kon sultan pajak seharusnya didukung oleh in tegritas yang tinggi. Namun, kemampuan mumpuni seorang konsultan pajak dalam memahami ketentuan undangundang per pajakan digunakan sebagai alat untuk melakukan strategi penghindaran pajak (Mangoting et al, 2017;Stuebs & Whiteak erPoe, 2018). Hal tersebut tentunya tidak sesuai dengan kode etik yang berlaku pada profesi konsultan pajak.…”

Section: Hasil Dan Pembahasanunclassified

Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

Prajnasari

2020

jamal

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Penelitian ini bertujuan untuk mengungkapkan tantangan konsul tan pajak dan merefleksikan sifat Gajah Mada untuk menghadapinya. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa konsultan pajak sebagai informan. Penelitian ini menemukan bahwa ak tualisasi sifat Gajah Mada muncul ketika konsultan pajak mengalami dilema etis. Dilema etis terjadi ketika klien ingin meminimalkan beban pajak tetapi konsultan pajak tetap mematuhi kode etik profesinya. Ber dasarkan hal tersebut konsultan pajak diharuskan untuk memikirkan keputusan yang diambil dengan pertimbangan risiko jangka panjang dan penghargaan yang akan didapatkan.

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“…Dalam praktik kerja nyata konsultan pajak, pelanggaran terhadap kode etik profesi konsultan akan dapat berimplikasi pada terjadinya pelanggaran terhadap regulasi perpajakan, yaitu dalam bentuk kecurangan pajak. Kemungkinan terjadinya hal ini semakin besar jika ditambah dengan faktor ketiga yang terlibat selain wajib pajak dan konsultan pajak, yaitu petugas pajak yang berkompromi untuk menurunkan besar pajak yang harus ditunaikan wajib pajak kepada negara (Mangoting, Sukoharsono, & Nurkholis, 2017).…”

Section: Hasil Dan Pembahasanunclassified

Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah

Arvita

Sawarjuwono

2020

E-Jurnal Akuntansi

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This research aims to analyze and describe the role of tax consultants in the taxation system in Indonesia and the efforts that can be made to maintain the ethics of professionalism of tax consultants as taxpayer partners and the government. This type of research is descriptive qualitative by using secondary data about taxation obtained from internet searches. Data analysis uses qualitative techniques with stages of data collection, data reduction, and taking conclusions. The results stated tax consultants play an important role in the taxation system in Indonesia, namely as a tax component, which is capable of maintaining stability, healthy and dynamic interaction between taxpayers and the government in accordance with tax regulations established by the government. The government as a tax authority needs to intervene in the implementation of the role of tax consultants to ensure that tax consultants comply with the professional code of ethics, so as to increase the role of tax consultants in creating and encouraging taxpayer compliance with Indonesian taxation regulations.

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Menguak Dimensi Kecurangan Pajak

Cited by 10 publications

References 17 publications

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah

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