Mitigating Fraud Risk at the Directorate General of Taxes

DOI

10.2991/assehr.k.210531.044How to use a DOI?

Keywords

fraud-risk assessment, tax collection, fraud, anti-fraud program

Abstract

This study identifies potential fraud schemes, evaluates risk controls, and discusses anti-fraud strategies using a case study of the Directorate General of Taxes in Indonesia, conducted by exploring phenomena related to fraud risk in the scope of business processes. By using fraud triangle theory and rational choice theory, this research extends the literature by providing evidence that fraud can be prevented by increasing the probability of fraud-scheme detection. This study examines potential tax revenue activities rarely examined in the literature. Our results conclude that, out of 25 fraud scenarios, five were categorized as high risk and 11 were medium. This study discusses appropriate mitigation measures of residual fraud risks at the organizational level. Furthermore, we evaluate relevant anti-fraud strategies, both implemented and non-implemented.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Qomarudin Alfatah
AU  - Nicholas Agustinus L. Tobing
PY  - 2021
DA  - 2021/05/31
TI  - Mitigating Fraud Risk at the Directorate General of Taxes
BT  - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
PB  - Atlantis Press
SP  - 350
EP  - 358
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210531.044
DO  - 10.2991/assehr.k.210531.044
ID  - Alfatah2021
ER  -