Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research
Abstract
Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed.
Keywords: fraud, tax avoidance, tax evasion, government agencies
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References
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Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2017). Menguak Dimensi Kecurangan Pajak. Jurnal Akuntansi Multiparadigma, 8(2), 274–290. https://doi.org/10.18202/jamal.2017.08.7054
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Setiawan, A. R., Irianto, G., & Achsin, M. (2013). System-Driven (un) Fraud: Tafsir Aparatur Terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah. Jurnal Akuntansi Multiparadigma (JAMAL), 4(April), 85–100. https://doi.org/http://dx.doi.org/10.18202/jamal.2013.04.7184
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Sholihah, S., Alim, M. N., & Musyarofah, S. (2016). Memotret Pola Fraud pada Rincian Objek Belanja yang Menjadi Temuan BPK. Journal of Auditing, Finance, and Forensic Accounting (JAFFA), 04(2), 101–110. https://doi.org/https://doi.org/10.21107/jaffa.v4i2.2783
Sholihah, S., & Prasetyono. (2016). Fraud Pelaporan Keuangan Sektor Publik. Journal of Auditing, Finance, and Forensic Accounting (JAFFA), 04(1), 53–61. https://doi.org/https://doi.org/10.21107/jaffa.v4i1.1882
Sumuan, C. F., & Fidiana, F. (2020). Tax Sanctions from the Authority Perspective. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 107–118. https://doi.org/10.24843/jiab.2020.v15.i01.p10
Supadmi, N. L. (2009). Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan. Jurnal Ilmiah Akuntansi Dan Bisnis, 4(2), 1–14.
Suprapti, E. (2017). Pengaruh Tekanan Keuangan Terhadap Penghindaran Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 7(2), 1013. https://doi.org/10.22219/jrak.v7i2.15
Syahrina, D., Irianto, G., & Prihatiningtyas, Y. W. (2017). Budaya Cari Untung Sebagai Pemicu Terjadinya Fraud: Sebuah Studi Etnografi. Jurnal Akuntansi Dan Pendidikan (Assets), 6(1), 73–84. https://doi.org/http://doi.org/10.25273/jap.v6i1.1294
Tjondro, E., Patuli, L., Andrianto, R., & Julitha, D. (2020). Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 61–74. https://doi.org/10.24843/jiab.2020.v15.i01.p06
Vanhoeyveld, J., Martens, D., & Peeters, B. (2020). Value-Added Tax Fraud Detection with Scalable Anomaly Detection Techniques. Applied Soft Computing Journal, 86(105895), 1–20. https://doi.org/10.1016/j.asoc.2019.105895
Widuri, R., Jevera, I., & Zerlinda, J. (2019). Tax Fraud Reporting: The Effect of Envious Motive and Financial Reward. Advances in Economics, Business and Management Research, 103, 89–94. https://doi.org/10.2991/teams-19.2019.13
Winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 55–69. https://doi.org/https://doi.org/10.33096/atestasi.v1i1.55
ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. In Association of Certified Fraud Examiners (ACFE) Indonesia Chapter.
Adekoya, A. A., Oyebamiji, T. A., & Lawal, A. B. (2020). Forensic Accounting, Tax Fraud and Tax Evasion in Nigeria – Review of Literatures and Matter for Policy Consideration. International Journal of Emerging Trends in Social Sciences, 9(1), 21–28. https://doi.org/10.20448/2001.91.21.28
Creswell, J., & Poth, C. (2018). Qualitative Inguiry Research Design: Choosing Among Five Approaches. In SAGE Publications (Vol. 53, Issue 9).
Farrar, J., Hausserman, C., & Rennie, M. (2019). The Influence of Revenge and Financial Rewards on Tax Fraud Reporting Intentions. Journal of Economic Psychology, 71, 102–116. https://doi.org/10.1016/j.joep.2018.10.005
Hidayatulloh, A. (2016). Faktor-Faktor Yang Mendorong Wajib Pajak Pribadi Untuk Menggelapkan Pajak. Optimum: Jurnal Ekonomi Dan Pembangunan, 6(2), 189–200. https://doi.org/10.12928/optimum.v6i2.7879
Ibadin, P. O., & Kemebradikemor, E. (2020). Tax Fraud in Nigeria: A Review of Causal Factors. Journal of Taxation and Economic Development, 19(1), 64–80.
Indriani, N., Alim, M. N., & Haryadi, B. (2019). The Fraud Portrait in Budget Planning by the Regional Government Apparatus. Journal of Economics, Business, and Accountancy Ventura, 22(1), 115–122. https://doi.org/10.14414/jebav.v22i1.1374
Inkiriwang, K. G. (2017). Perspektif Hukum Terhadap Upaya Penghindaran Pajak oleh Suatu Badan Usaha. Lex Et Societatis, 5(4), 13–18.
Kamal, M. (2018). Penilaian Likelihood Risiko Fraud dalam Manajemen Pemerintah. Jurnal Liquidity, 7(1), 27–32. https://doi.org/https://doi.org/10.32546/lq.v7i1.176
Lederman, L. (2019). The Fraud Triangle and Tax Evasion. SSRN Electronic Journal, 3, 1–51. https://doi.org/10.2139/ssrn.3339558
Levi, M. (2010). Serious Tax Fraud and Noncompliance. Criminology & Public Policy, 9(3), 493–513. https://doi.org/10.1111/j.1745-9133.2010.00645.x
Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2017). Menguak Dimensi Kecurangan Pajak. Jurnal Akuntansi Multiparadigma, 8(2), 274–290. https://doi.org/10.18202/jamal.2017.08.7054
Manossoh, H. (2016). Faktor-Faktor Penyebab Terjadinya Fraud pada Pemerintah di Provinsi Sulawesi Utara. Jurnal EMBA, 4(1), 484–495. https://doi.org/https://doi.org/10.35794/emba.v4i1.11649
Noviari, & Suaryana. (2019). Mampukah Tata Kelola Perusahaan yang Baik Megurangi Penghindaran Pajak? Jurnal Ilmiah Akuntansi Dan Bisinis, 14(2), 265–275. https://doi.org/https://doi.org/10.24843/JIAB.2019.v14.i02.p11
Nurfadila. (2020). Pengaruh Keadilan, Sistem Perpajakan, Kualitas Pelayanan, dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak Pada Kantor Pelayanan Pajak Madya Makassar. Celebes Equilibrum Journal, 1(2), 44–53.
Ozkul, F. U., & Pamukcu, A. (2013). Fraud Detection and Forensic Accounting. Emerging Fraud: Fraud Cases from Emerging Economies, 1–185. https://doi.org/10.1007/978-3-642-20826-3
Perpelea, S. G., & Perpelea, M. O. (2018). The Carousel of Tax Fraud. The Carousel of Tax Fraud, 18(20), 131–137.
Rus, M. I. (2019). Tax Evasion Vs. Fiscal Fraud. Fiat Iustitia, 0(2), 144–148.
Saxunova, D., & Szarkova, R. (2017). Tax Management Hierarchy – Tax Fraud and a Fraudster. Management International Conference, 633–644. http://www.hippocampus.si/ISBN/978-961-7023-71-8/236.pdf
Schonenberg, I. (2020). Intelligent Tax Fraud Detection. Bachelor Thesis Economie & Informatica Tilburg University.
Scipanov, M. (2017). Tax Fraud. International Scientific Conference “Strategies XXI,” 21, 424.
Setiawan, A. R. (2019). “Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Madura atas “Sisi Gelap” Pengelolaan Keuangan Daerah. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 251–264. https://doi.org/https://doi.org/10.24843/JIAB.2019.v14.i02.p10
Setiawan, A. R., Irianto, G., & Achsin, M. (2013). System-Driven (un) Fraud: Tafsir Aparatur Terhadap “Sisi Gelap” Pengelolaan Keuangan Daerah. Jurnal Akuntansi Multiparadigma (JAMAL), 4(April), 85–100. https://doi.org/http://dx.doi.org/10.18202/jamal.2013.04.7184
Shafer, W. E., Simmons, R. S., & Yip, R. W. Y. (2016). Social Responsibility, Professional Commitment and Tax Fraud. Accounting, Auditing & Accountability Journal, 29(1), 1–31. https://doi.org/https://doi.org/10.1108/AAAJ-03-2014-1620
Sholihah, S., Alim, M. N., & Musyarofah, S. (2016). Memotret Pola Fraud pada Rincian Objek Belanja yang Menjadi Temuan BPK. Journal of Auditing, Finance, and Forensic Accounting (JAFFA), 04(2), 101–110. https://doi.org/https://doi.org/10.21107/jaffa.v4i2.2783
Sholihah, S., & Prasetyono. (2016). Fraud Pelaporan Keuangan Sektor Publik. Journal of Auditing, Finance, and Forensic Accounting (JAFFA), 04(1), 53–61. https://doi.org/https://doi.org/10.21107/jaffa.v4i1.1882
Sumuan, C. F., & Fidiana, F. (2020). Tax Sanctions from the Authority Perspective. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 107–118. https://doi.org/10.24843/jiab.2020.v15.i01.p10
Supadmi, N. L. (2009). Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan. Jurnal Ilmiah Akuntansi Dan Bisnis, 4(2), 1–14.
Suprapti, E. (2017). Pengaruh Tekanan Keuangan Terhadap Penghindaran Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 7(2), 1013. https://doi.org/10.22219/jrak.v7i2.15
Syahrina, D., Irianto, G., & Prihatiningtyas, Y. W. (2017). Budaya Cari Untung Sebagai Pemicu Terjadinya Fraud: Sebuah Studi Etnografi. Jurnal Akuntansi Dan Pendidikan (Assets), 6(1), 73–84. https://doi.org/http://doi.org/10.25273/jap.v6i1.1294
Tjondro, E., Patuli, L., Andrianto, R., & Julitha, D. (2020). Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 61–74. https://doi.org/10.24843/jiab.2020.v15.i01.p06
Vanhoeyveld, J., Martens, D., & Peeters, B. (2020). Value-Added Tax Fraud Detection with Scalable Anomaly Detection Techniques. Applied Soft Computing Journal, 86(105895), 1–20. https://doi.org/10.1016/j.asoc.2019.105895
Widuri, R., Jevera, I., & Zerlinda, J. (2019). Tax Fraud Reporting: The Effect of Envious Motive and Financial Reward. Advances in Economics, Business and Management Research, 103, 89–94. https://doi.org/10.2991/teams-19.2019.13
Winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 55–69. https://doi.org/https://doi.org/10.33096/atestasi.v1i1.55
Published
2021-01-27
How to Cite
RISKIYADI, Moh; TARJO, Tarjo; ANGGONO, Alexander.
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 17, n. 1, p. 22-32, jan. 2021.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/67002>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2022.v17.i01.p02.
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