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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
Exploring Financial Fraud, Tax Tools, and Economic Security Research: Comprehensive Bibliometric Analysis [PDF]
Financial 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
Enhancement to Training of Bidirectional GAN : An Approach to Demystify Tax Fraud [PDF]
2022 IEEE International Conference on Big Data (Big Data), 2022 Outlier detection is a challenging activity. Several machine learning techniques are proposed in the literature for outlier detection. In this article, we propose a new training approach for bidirectional GAN (BiGAN) to detect outliers.
P. Mehta +3 more
semanticscholar +1 more source
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal
Jurnal 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
The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria
Accounting and Finance Research, 2023 The need to address tax fraud has increasingly been attracted to the state authorities’ administrators, decision-makers, scholars, and investigators in Nigeria.
Peter Okoeguale Ibadin, Keme Embele
semanticscholar +1 more source
The Economic and Social Consequences of Tax Havens in the World [PDF]
SHS Web of Conferences, 2020 The tax havens in the world have become the global phenomenon related tax avoidance, tax fraud and evasion and money laundering. The aim of the paper is to analyze their scope and to assess economic and social consequences of their existence in the world
Lénártová Gizela
doaj +1 more source