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All Journal Jurnal Manajemen dan Organisasi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Infestasi AKRUAL: Jurnal Akuntansi
Alexander Anggono
Accounting Departement, Faculty Of Economics, Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research Moh Riskiyadi; Tarjo Tarjo; Alexander Anggono
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p02

Abstract

Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies
Co-Authors Anang Suwitoyo Beni Pradinata Eklamsia Sakti Moh. Riskiyadi Tarjo Tarjo Tarjo Tarjo Tarjo