The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, Heidy

doi:10.52970/grar.v1i2.77

Cited by 5 publications

(2 citation statements)

References 12 publications

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“…For example, because of the confinement, the ban on movement and the potential health risk related to the fact that they are in daily contact with a number of clients, they have been forced to resort to remote work. They are called upon to respect and comply with the new provisions issued by the state, which has set strict and limited deadlines for the implementation of emergency measures (Mansour and Ben Salem, 2020; Widiyati et al ., 2021). There is a risk that the fiscal incentives provided during the COVID-19 pandemic will be misused.…”

Section: Introductionmentioning

confidence: 99%

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Dammak

Derbel

2023

JAAR

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PurposeThe present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.Design/methodology/approachA survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).FindingsProfessionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.Research limitations/implicationsThe results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.Practical implicationsIn recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.Originality/valueThe authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

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Section: Introductionmentioning

confidence: 99%

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Dammak

Derbel

2023

JAAR

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“…In particular, the routine education budget for the implementation of education in schools is based on school data collection collected, processed, and analyzed which is further presented as consideration for the provision of aid funds from the central government (Damayanti et al, 2023;. The data collection step is carried out using a data collection format that is filled in directly by the principal, then collected by the Sub-district Level Education Implementation Assistance Subsidy (SBPP) team, then collected in intermediate and provincial districts/cities (Hamdani & Albar, 2016;Petraşcu & Tieanu, 2014;Widiyati et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Government Policy Regarding Education Budget on The Posture of The State Budget (APBN)

Sulasmi

Prasetia

Rahman

2023

j. lesson learning stud.

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Financing is one of the important instruments in achieving educational goals that must be managed effectively and efficiently and uphold the values of accountability. This must be used correctly, on target, and as needed. The purpose of this study is to analyze the National Education Budget policy that has been set by the government in the 2023 State Budget. The research method used is a descriptive method with a qualitative approach, the data collection techniques used are interviews, observations, and documentation studies. The overall data are then analyzed according to the phenomenological qualitative analysis model in a step: data managing, reading and memoing, describing, classifying, interpreting, and visualizing. The results showed that funding for education is a very important issue to improve the welfare of society and the quality of the young generation of a nation. The government in each country always strives to improve the quality of education of its people, especially through the allocation of adequate resources in the government budget, both central and regional. The National Education Budget in the 2023 State Budget posture has been set specifically for the education sector to reach IDR 612.2 trillion, consisting of the central government of IDR 237.1 trillion, transfers to regions of IDR 305.6 trillion, and financing of IDR 69.5 trillion. However, it should be noted that budget management is very vulnerable to misappropriation.

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Scholarly Discourse of Remote Forensic Auditing and Fraud Schemes in Remote Workforce: A Scoping Review

Mvunabandi

2024

IJARBM

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Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce. The overall intent of this article is to examine the merits, and opportunities of the use of remote forensic auditing techniques in addressing the challenges for internal audits and controls during the outbreak of COVID 19 and beyond in tackling fraud schemes in remote workforce. Scoping review of literature methodological framework was employed. Studies extracted from five electronic databases such as Emerald insight, Springer, Semantic Scholar, Science Direct, IEEE Xplore Digital Library. Data was thematically analysed. The theoretical framework used in this article were Technology-Organisation-Environment (TOE) which consider the influence of technology, organisation, and environment factors on the adoption and implementation of new technology on forensic auditing and the fraud triangle which consider factors behind fraud perpetrators during COVID19. The research results revealed that the use of remoted forensic auditing tools and techniques can potentially address address the weakness of internal controls and audits on fraud schemes during pandemic levels and beyond in the remote workforce. This article contributes to the to the current body of knowledge and deepens understanding on remote forensic auditing tools and techniques on fraud schemes in remote workforce. It also provides further discussion regarding what forensic auditors practitioners, internal auditors and companies can do to adapt and adopt remote forensic auditing techniques, remote forensic software and hardware tools. The study contributed to theoretical and practical contributions and proposes a remote forensic auditing framework to assist all auditors to deepen their remote and digital forensic investigation. Thus, the article recommends remote forensic auditing framework to address the issues of fraud schemes in remote workforce in South Africa context and beyond.

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The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

Cited by 5 publications

References 12 publications

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Government Policy Regarding Education Budget on The Posture of The State Budget (APBN)

Scholarly Discourse of Remote Forensic Auditing and Fraud Schemes in Remote Workforce: A Scoping Review

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