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

2021 ◽  
Vol 1 (2) ◽  
pp. 70-82
Author(s):  
Dian Widiyati ◽  
Riyan Harbi Valdiansyah ◽  
M Meidijati ◽  
H Hendra
Keyword(s):  
Tax Evasion ◽  
Tax Incentives ◽  
Health Impacts ◽  
Economic Pressure ◽  
Certified Public Accountants ◽  
The Public ◽  
Financial Benefits ◽  
Public Accountants ◽  
Public Accountant

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)

2020 ◽  
Vol 28 (2) ◽  
pp. 160-175
Author(s):  
Adia Adi Prabowo
Keyword(s):  
Social Motivation ◽  
Accounting Students ◽  
Coefficient Of Determination ◽  
Certified Public Accountants ◽  
Study Program ◽  
The Public ◽  
Economic Motivation ◽  
Certification Exam ◽  
Public Accountants ◽  
Public Accountant

Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA

2018 ◽  
Vol 23 (1) ◽  
pp. 41-59 ◽  
Author(s):  
Dian Febriyanto Putra
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Certified Public Accountants ◽  
Collection Method ◽  
The Public ◽  
Independent Variables ◽  
Public Accountants

Public accountants are independent auditors who provide services to the public, especially in the field of audits of financial statements made by their clients. The task of Certified Public Accountants (CPA) is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI). The population in this study are auditors who work for Certified Public Accountants (CPAs) in Jakarta. Samples are taken using purposive sampling technique as many as 120 auditors. The independent variables in this study are competency and independency, while the dependent variable is audit quality. The data collection method is done using a questionnaire. The conclusion of this study is that auditor competency and independency affect audit quality significantly. Keywords: competency, independency, audit quality

EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

2020 ◽  
Vol 8 (9) ◽  
pp. 115-129
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Auditor Independence ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

scholarly journals The Role of Forensic Accounting in Limiting Tax Evasion in the Jordanian Public Industrial Shareholding Companies through the Perspective of Jordanian Auditors

2017 ◽  
Vol 10 (1) ◽  
pp. 233
Author(s):  
Mohammad Enizan Al-Sharairi
Keyword(s):  
Significant Role ◽  
Tax Evasion ◽  
Financial Statements ◽  
Certified Public Accountants ◽  
External Auditors ◽  
The Public ◽  
Industrial Companies ◽  
Forensic Accounting ◽  
Acquisition Method

This study aims at identifying the role of forensic accounting in limiting tax evasion in the Jordanian public industrial shareholding companies as well as identifying the most modern methods followed by the Jordanian industrial companies to evade the payment of due taxes. The study also concentrated on clarifying the fields in which forensic accounting is applied and reasons for its appearance. The researcher chose a random sample of external auditors affiliated to the Jordanian association of certified public accountants (JACPA) who had audited the financial statements of the public shareholding industrial companies in Jordan. The study produced a number of important results and recommendations most significantly that there is no statistically significant role of the forensic accounting in limiting the acquisition method of accounting and the misuse of materiality as methods of tax evasion followed in the Jordanian industrial companies, and that there is a statistically significant role of the forensic accounting in limiting the use of accounting estimates and revenue recognition as methods of tax evasion followed byJordanian industrial companies. The researcher also recommends for the competent governmental authorities to activate the role of forensic accounting as a method to limit the cases of tax evasion.

The big leap: a story of the public accounting firm that wanted to become a cooperative

2016 ◽  
Vol 12 (1) ◽  
pp. 24-49 ◽  
Author(s):  
Stéphane Jaumier
Keyword(s):  
Actor Network Theory ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Content Type ◽  
Accounting Firm ◽  
The Public ◽  
Accounting Research ◽  
Translation Stage ◽  
Public Accountants ◽  
Worker Cooperative

Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

scholarly journals La evaluación docente. Una herramienta en la mejora del proceso enseñanza-aprendizaje en las instituciones de educación superior

2020 ◽  
pp. 1-9
Author(s):  
Silvia Gamboa-Cerda ◽  
Ignacio Villegas-Flores ◽  
Juan Emilio Medellín-Ramírez ◽  
María del Carmen Herrera-Chaires
Keyword(s):  
Higher Education ◽  
Teacher Evaluation ◽  
The Other ◽  
Institutions Of Higher Education ◽  
The Public ◽  
Teaching Learning ◽  
Evaluación Docente ◽  
Reference Tool ◽  
Public Accountant

Given the current importance of the role of teacher evaluation in higher education institutions, there is a need to know the current perception that students have of their teachers and use it as a reference tool for decision-making that positively impacts practices of the teaching-learning process, so this research allows to know the strengths and areas of opportunity of teachers of the basic accounting subjects of the Public Accountant degree offered by the Facultad de Contaduría y Administración of the Universidad Autónoma de San Luis Potosí and be used at first as feedback so that teachers make their actions conscious in front of the group and on the other hand serve the institution as an instrument in the design of actions that improve the performance of teachers in their work and thus achieve a Qualitative training of professionals in the accounting area. Finally, this research sets a precedent for both the UASLP and other institutions of higher education to analyze and improve the educational practices of the degrees they offer.

scholarly journals PENGARUH IKLIM ETIKA DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS AKUNTAN PUBLIK MENGENAI PENGGELAPAN PAJAK

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Avi Sunani
Keyword(s):  
Tax Evasion ◽  
Work Experience ◽  
Ethical Climate ◽  
Work Experiences ◽  
Ethical Perceptions ◽  
Moderation Effect ◽  
Accounting Firm ◽  
Public Accountants ◽  
Effect Test ◽  
Public Accountant

The purpose of this study is to investigate the effect of ethical climate and work experiences on public accountants’ ethical perception of tax evasion. This study is based on a survey of 84 public accountants in East Java, Indonesia. The direct and moderation effect test was used to examine the effect of ethical climate and work experiences on ethical perceptions of tax evasion. Consistent with the expectations, ethical climate positively affects ethical perceptions of tax evasion. In other words, public accountant perceptions of the extent to which the organization (public accounting firm) supports public interest and social responsibility clearly encourage them to judge tax evasion as more unethical. Besides, work experience positively affects ethical perceptions of tax evasion. This means that experienced auditor are more opposed to tax evasion than are less experienced. This study has documented the moderating influence of work experiences on the association between ethical climate and ethical perceptions of tax evasion.

scholarly journals Influence of university education on the formation of the tax culture of the public accountant

2021 ◽  
pp. 22-37
Author(s):  
William Alberto Pirela Espina
Keyword(s):  
Tax Evasion ◽  
University Education ◽  
Tax Administration ◽  
Private Companies ◽  
The Public ◽  
Curricular Structure ◽  
Teaching Programs ◽  
The University ◽  
University Training ◽  
Public Accountant

The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.

scholarly journals Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik

2020 ◽  
Vol 30 (5) ◽  
pp. 1142
Author(s):  
Ilhamda Azis
Keyword(s):  
Professional Ethics ◽  
Role Model ◽  
Code Of Ethics ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI. Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.

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