Hybrid Approach Model for Prevention of Tax Evasion and Fraud

Stankevičius, Evaldas; Leonas, Linas

doi:10.1016/j.sbspro.2015.11.555

Cited by 27 publications

(14 citation statements)

References 12 publications

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“…Data analytics diharapkan dapat memperkecil kesenjangan (gap) antara jumlah pajak yang telah dibayarkan dibandingkan dengan jumlah pajak yang seharusnya dibayarkan oleh wajib pajak [1,2,3,4,5,6]. Beberapa kajian menunjukkan bahwa kebanyakan otoritas pajak telah mengubah pendekatan mereka antara lain dengan menggunakan kepatuhan pajak kooperatif dan juga pemeriksaan pajak berbasis risiko yang berbasiskan pada keandalan aplikasi data analytics [7,8,9,10,11]. Sejalan dengan tren global tersebut, DJP juga telah menjadikan data analytics sebagai salah satu pilar pengembangan TIK dan sekaligus menjadi bagian dari fungsi administrasi pajak secara keseluruhan [12,13,14,15,16].…”

Section: Pendahuluanunclassified

“…Menurut [52], predictive analytics merupakan upaya untuk menemukan hubungan antar data perpajakan untuk tujuan antisipatif, sedangkan prescriptive analytics lebih merupakan upaya untuk mencari hubungan sebab-akibat yang dapat diungkapkan dari berbagai data perpajakan yang sudah dikumpulkan. Sementara itu menurut [7], penerapan advanced analytics seperti anomaly detection, predictive modeling dan social network analysis akan mendukung otoritas pajak untuk menemukan indikasi kemungkinan ketidakpatuhan wajib pajak. Sedangkan [2] mengemukakan bahwa penggunaan predictive analytics dalam administrasi pajak dapat menghasilkan pemilihan kasus pemeriksaan pajak yang lebih tepat sasaran.Teknis analisis datanya dapat berupa pattern recognition, outlier detection, cluster analysis, experimental design, network analysis, dan juga text mining.…”

Section: Pendahuluanunclassified

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Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement

Darono¹

2020

JATISI

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Tulisan ini menyajikan hasil kajian tentang bagaimana institutional arrangement menjadi bagian yang berjalin-kelindan dalam implementasi data analytics di Direktorat Jenderal Pajak (DJP) sebagai otoritas pajak di Indonesia. Dengan menggunakan metode penelitian studi kasus interpretif, kajian ini menyajikan pemahaman (verstehen) terkait dengan institutional arrangement yang dalam konteks ini bekerja dalam bentuk: (1) Cetak Biru TIK DJP telah secara eksplisit menyebutkan data analytics sebagai pilar dan aplikasi-strategis dalam pengembangan TIK DJP; (2) Tata Kelola TIK DJP menyediakan ruang pengembangan TIK (aplikasi ataupun infrastruktur) dengan pendekatan end-user computing sehingga unit pengguna TIK dapat memenuhi kebutuhan pengembangan TIK-nya secara lebih fleksibel sesuai dengan panduan dalam tata kelola; (3) interaksi praktik-informal dengan berbagai ketentuan formal perlu diperhatikan sehingga terbentuk situasi praktik formal terkait dengan data analytics adalah praktik yang telah sesuai dengan tata kelola TIK organisasi. Studi ini mengajukan usulan kerangka kerja yang diharapkan dapat digunakan untuk memahami bagaimana institutional arrangement berperan dalam implementasi data analytics di lingkungan organisasi pemerintahan secara lebih luas.

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Section: Pendahuluanunclassified

Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement

Darono¹

2020

JATISI

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“…The rapid advancement in e-commerce and internet have extended fraud opportunities and challenging the fraud fighters, especially forensic accountants to deplore new ideas and effective techniques to detect and prevent financial and economic crimes (Qureshi & Tazilah, 2015). Researchers have reported that the tools of forensic accounting include Business Intelligence, Revenue Approach, Trend Analysis, Net Worth Comparative Method, Data Mining Tools, and Expenditure Approach Digital Investigation Manager (DIM), Encase, Computer Aided Audit Tools (CAAT), Forensic Toolkit (FTK), Benford's Law, Data Mining Tools, Ratio Analysis and Data Matching, Computer Assisted Review and Document Review, among others (Qureshi & Tazilah, 2015;Wells, 2012;Wadhwa & Pal, 2012;Yadav & Yadav, 2013;Sharma & Panigrahi, 2012;Biber, 2010;Nigrini, 2011;ACFE, 2018;Oyedokun, 2016;Stankevicius & Leonas, 2015;Mwanza, 2017;Okoro, Oshoiribhor & John-Otumu, 2016;Porter & Crumbley, 2012;Element & Gee, 2011). Enyi (2019) however, posited that there is no major difference between the techniques and the already known manual investigative skills of human fraud investigations.…”

Section: Literature Review Overview Of Forensic Accounting Techniquesmentioning

confidence: 99%

Tax evasion detection in Nigeria: Analysis of the specific forensic accounting techniques used

Akinadewo¹,

Akinkoye²

2020

BMR

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The study investigated the specific forensic accounting techniques used in the detection of tax evasion in Nigeria. The study used a self-administered, semi-structured questionnaire, prompting experts' opinion on the type or the combination of the tools of forensic accounting applied in carrying out tax evasion assignments. Krejcie & Morgan (1970) formula was adopted to determine the sample size of 301 from the population of 1,387, comprising forensic accounting practitioners and tax officials of Lagos State, Nigeria. Descriptive statistics like mean, standard deviation and percentages were applied for data analysis. The study reveals that all the identified 13 forensic accounting techniques were put into use but with diverse opinion. The study also finds out that Benford's Law, Identifying Anomalies' Document Review, Revenue Approach, Business Intelligence, Revenue Approach, Trend Analysis, Net Worth Comparative Method, Data Mining Tools, and Expenditure Approach, among others, were rated as being frequently used. The findings show that there is no agreement as to the specific tools to be adopted for tax evasion detection and no record of it included in the reports to government. The study however, established the use of different types of techniques among the practitioners. Thus, the study recommends that the practitioners should include in the report of their tax evasion engagement to the government, the forensic accounting techniques, or the combination thereof, used along with the respective results.

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“…Previous research suggests that, in an era with evolutionary financial frauds, a computer assisted automated fraud detection mechanism is more effective and efficient [42]. Further research using data mining techniques [43] and a hybrid approach model for prevention [44] are effective as tools support. All fraud detection must be compiled in one working paper.…”

Section: The Atlas Working Paper Is Believed To Improve Audit Qualitymentioning

confidence: 99%

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Darmayasa¹,

Putrayasa²

2019

Proceedings of the International Conference on Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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This study aims to understand the auditor's ability to detect fraud through an audit tool and linked archive system (ATLAS) working paper. This is a qualitative research using a transcendental phenomenology methodology. Research informants were view that the ATLAS working paper was a translation of a risk-based audit standard. Awareness from the auditor is needed to apply ATLAS before it is required. The ATLAS working paper is believed to improve audit quality by prioritizing risk assessment before substantive testing. The implementation of auditor skepticism in the ATLAS working paper meant fraud could be detected. The results of the study provided policy contributions of the Center for Financial Professional Development and the Indonesian Institute of Certified Public Accountants. Alternative policies are in place as an effort to improve audit quality in small and mediumsized public accounting firms.

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Hybrid Approach Model for Prevention of Tax Evasion and Fraud

Cited by 27 publications

References 12 publications

Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement

Data analytics dalam administrasi pajak di Indonesia: kajian institutional arrangement

Tax evasion detection in Nigeria: Analysis of the specific forensic accounting techniques used

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

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