Results 1 to 10 of about 2,915 (259)

TEKNIK MENGUNGKAP TAX FRAUD

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2017
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

VAT FRAUD PREVENTION

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
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

open access: yesFuture Internet, 2022
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

open access: yesJournal of Legal Studies, 2023
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?

open access: yesJurnal Akuntansi Multiparadigma, 2021
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]

open access: yesSHS Web of Conferences, 2021
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]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: 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]

open access: yesFinancial Markets, Institutions and Risks, 2023
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

VAT FRAUD PREVENTION [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017
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

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2022
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

Home - About - Disclaimer - Privacy