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Jurnal 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 +4 more sources
Fraud Detection Using Neural Networks: A Case Study of Income Tax
Future 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 +2 more
exaly +3 more sources
Characterization of The Investigation in Tax Fraud [PDF]
2021 16th Iberian Conference on Information Systems and Technologies (CISTI), 2021 The main purpose of this study consists in the characterization of the tax fraud investigation by identifying the characteristics of the published documents and of their own authors, thus seeking if there is any factor that could influence the investigation of this subject.
Paulo Dias
exaly +2 more sources
Future Internet, 2019 The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron ...
Cesar Perez Lopez +2 more
exaly +3 more sources
Tax Fraud Investigation Framework
, 2023 Abstract One of key obstacles to timely and effective cross-border tax fraud investigations stems from the disparate approaches found across Europe. The Tax Fraud Investigation Framework (TFIF) is a toolkit developed within the PROTAX project.
U Turksen, D Vozza, A Abukari
exaly +2 more sources
Zeszyty 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
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
Journal 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?
Jurnal 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]
SHS 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]
Jurnal 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