Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Tarjo Tarjo
Master of Accounting Program, Universitas Trunojoyo Madura, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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
Uncovering Fraud in Health Center Capitation Fund Planning Muhammad Akbar; Prasetyono Prasetyono; Tarjo Tarjo
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
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.2024.v19.i01.p08

Abstract

The purpose of this study was to uncover fraud in the management of capitation funds at the Pesisir Health Center in Sanjaya Regency. This research was conducted to determine the copy in the capitation fund management plan. This study uses a qualitative method with a case study approach methods of data collection in this study by way of observation, documentation, and interviews. The results of the study show that there are several findings, among others. First, the perpetrators of capitation fund fraud are due to pressure factors, one of which is financial, in getting more benefits from capitation funds, so that this pressure encourages the perpetrators to commit capitation fund fraud. Second, there are opportunities where fraud is carried out by perpetrators because there are opportunities in monitoring the management of capitation funds so that fraud perpetrators can easily commit fraud. Third, there is a rationalization in which the perpetrators consider capitation fund fraud to be a natural thing because in recent years many other actors have done it to benefit from capitation funds, so they think that profiting from capitation funds is a natural thing. Fourth, there is the ability where the fraud committed by the perpetrators on average has the abilities and habits of the perpetrators, so that without difficulty they commit capitation fund fraud.
Co-Authors Alexander Anggono Moh. Riskiyadi Muhammad Akbar Prasetyono Prasetyono