ANALISIS PENGENDALIAN INTERNAL DAN PROFESIONALISME DALAM PENCEGAHAN PENGHINDARAN PAJAK DAN PENIPUAN DI INDONESIA.

Fangela Myas Sari

Abstract


Abstrak 

This study aims to analyze internal control and professionalism in preventing tax evasion and fraud.

This research is a qualitative research that uses literature review methods from books and previous research.

The results obtained through this study indicate that the control system and professionalism are interrelated to prevent tax evasion and fraud because a good control system must be carried out by someone who has a high professionalism attitude so as to prevent tax evasion and fraud.


Full Text:

PDF

References


ACFE. (2015). What is Fraud? ANTI-FRAUD Resource Guide Laying The.

ACFE, S. G. F. (2016). REPORT TO THE NATIONS Letter from the President. In Global Fraud Studi. Association of Certified Fraud Examiners.

Armelia, P. A., & Wahyuni, M. A. (2020). Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Vokasi : Jurnal Riset Akuntansi, 9(2), 61. https://doi.org/10.23887/vjra.v9i2.26125

COSO. (2013). COSO Framework-Internal Control. Committee of Sponsoring Organizations of the Treadway Commission.

Hayati, N., & Ramadhaniyati, Y. (2015). Pengaruh Pengalaman, Independensi, Skeptisme Profesional, Kompetensi, dan Komunikasi Interpersonal Auditor Kap terhadap Pendeteksian Kecurangan (Studi Empiris pada Kap di Wilayah Pekanbaru, Medan, dan Batam). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 33985.

Irawan, F. (2022). Riset Kuantitatif Dan Kualitatif Penghindaran Pajak: Metode Apa Yang Tepat Untuk Indonesia. Jurnalku, 2(1), 16–24. https://doi.org/10.54957/jurnalku.v2i1.128

Lingga, I. S. (2012). Aspek Perpajakan Dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance). Jurnal Zenit, 1, 210–221.

Midyastuty. (2017). Penghindaran Pajak terhadap Struktur Modal Perusahaan. Core.Ac.Uk, 37. https://core.ac.uk/download/pdf/151521836.pdf

Moeller, R. R. (2012). COSO ENTREPRISE RISK MANAGEMENT (Establishing Effective Governance, Risk, and Compliance Processes) (Second Edi). John Wiley & Sons, Inc.

Soleman, R. (2013). Pengaruh pengendalian internal dan good corporate governance terhadap pen cegahan fraud. Jurnal Akuntansi & Auditing Indonesia, 17(1), 57–74. https://doi.org/10.20885/jaai.vol17.iss1.art5

Stankevicius, E., & Leonas, L. (2015). Hybrid Approach Model for Prevention of Tax Evasion and Fraud. Procedia - Social and Behavioral Sciences, 213, 383–389. https://doi.org/10.1016/j.sbspro.2015.11.555

Sutriyadi, R., & Elvin Shelly, J. (2022). Pengaruh Profesionalisme Auditor Internal Terhadap Temuan Audit. Star, 11(3), 28. https://doi.org/10.55916/jsar.v11i3.60

yasmin et all. (2021). PENGENDALIAN INTERNAL DAN PENCEGAHAN FRAUD PADA BISNIS ONLINE DI INDONESIA. 6.




DOI: https://doi.org/10.35308/ekombis.v9i1.8383

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 EKOMBIS: JURNAL FAKULTAS EKONOMI

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.