Compliance Requirements for Dealing with Risks and Governance

Ghiran, Ana-Maria; Bresfelean, Vasile Paul

doi:10.1016/s2212-5671(12)00225-0

Cited by 8 publications

(10 citation statements)

References 7 publications

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“…Databases from various sources, both internal and external, are very important for decision-making purposes, both for monitoring and inspection. The form of cooperation in providing information or exchanging data is important because according to Ghirana (2012) the cooperation of the DGT and other authorities in building a comprehensive tax database will be an effective tool in maximizing tax revenues. Data from third parties have a very important role in preventing and anticipating tax evasion and dealing with tax crimes.…”

Section: Discussionmentioning

confidence: 99%

Compliance Risk Management Implementation in Directorate General of Taxation Republic of Indonesia

Diamendia

Setyowati²

2021

JRAK

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The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.

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Section: Discussionmentioning

confidence: 99%

Compliance Risk Management Implementation in Directorate General of Taxation Republic of Indonesia

Diamendia

Setyowati²

2021

JRAK

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“…Correctly managing IT governance with risk management will improve BI effectiveness (Ghirana & Bresfelean, 2012). Therefore, this paper assumes that risk management influences the relationship between IT governance and BI capabilities.…”

Section: The Moderating Role Of Risk Managementmentioning

confidence: 99%

The Impact of Business Intelligence Capabilities on Organisational Performance in Malaysia

Yuen¹

2019

The European Proceedings of Social and Behavioural Sciences

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“…However, although audits can provide good outcomes, they suffer from a lack of broad assessment, and are time consuming. Moreover, while self-assessment can provide broader assessment, it may also suffer from a lack of depth assessment [22], [23].…”

Section: Background and Related Workmentioning

confidence: 99%