Results 1 to 10 of about 2,915 (259)
Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1).
Wawan Hermansyah
doaj +3 more sources
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +12 more sources
Fraud Detection Using Neural Networks: A Case Study of Income Tax
Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
Belle Fille Murorunkwere +3 more
doaj +1 more source
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic ...
Petrașcu Daniela +3 more
doaj +1 more source
APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?
Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita +2 more
doaj +1 more source
Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study [PDF]
Research background: Combating tax evasion is part of tax administration in most countries. As globalization progresses, tax evasion and tax fraud are growing. All this has a negative impact on tax revenues of state budgets.
Kukalova Gabriela +4 more
doaj +1 more source
MENGUAK DIMENSI KECURANGAN PAJAK [PDF]
: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants.
Yenni Mangoting +2 more
doaj +1 more source
Exploring Financial Fraud, Tax Tools, and Economic Security Research: Comprehensive Bibliometric Analysis [PDF]
This study presents a comprehensive bibliometric analysis of research on financial fraud, tax tools, and economic security. Using a dataset of articles published between 2016 and 2022, we analyzed keyword co-occurrence, journal impact, citations, and ...
Kofi Nyantakyi Asare +1 more
doaj +1 more source
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +1 more source
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal
The purpose is to uncover the potential for income tax fraud carried out by local Youtuber with pneumology as the research method. Data was obtained by conducting interviews with Youtuber as research informants.
Yustin Nur Faizah +3 more
doaj +1 more source

