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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan
Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

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Double Standards in Financial Reporting as a Form of Tax Avoidance: Perspective of Financial Report Makers Nurul Wahida; Tenriwaru Tenriwaru; Ratna Sari
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.506

Abstract

The phenomenon of tax avoidance which is widespread among taxpayers is considered to be very detrimental to the country. One way for taxpayers to avoid tax is by submitting financial reports that are not true, in other words, taxpayers have at least two financial reports, one of which is the tax version of the financial report. This research was conducted with the aim of finding out how double standards in financial reporting can be a form of tax avoidance. This research uses a qualitative research method with a case study approach. The research results show that double standards in financial reporting are carried out by taxpayers with the aim of tax avoidance. Taxpayers intentionally create at least two different financial reports. One of these reports is used as the basis for taxation in the Annual Corporate Tax Return. Several things that motivate taxpayers to do this include: reluctance to pay taxes, company capital that has not been returned, and avoiding tax audits. The strategy used to implement double standards is by recognizing fictitious expenses, non-deductible expenses, overstated expenses, and not recognizing income. All of these actions are included in tax evasion. When linked to the fraud hexagon theory, these six elements (pressure, opportunity, ability, ego, rationalization and collusion) can influence someone to commit financial statement fraud.
Co-Authors Abd. Rahman Mus Abdul Rahman Mus Andi Nurwanah Anggu Batari Mulyadi Dika Citra Sari Payapo Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fifi Nurafifah Ibrahim Fitri Ramadhani Gustaf Rogers Silalahi Hamzah Ahmad Junaid, Asriani Kurnia Rahman Lola Venna Pahlevi Muh Su’un Muhammad Arif Muhammad Arsyad Muhammad Sandy Fajar Muslim Muslim Naila Putri Aulia Nur Khaeriyani Chaerul Nurfadila Nurfadila nurfadila Nurul Wahida Randiansyah Randiansyah Recky Suhartanto Lawata Subhan Subhan Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Ummu Kalsum Wardaningsi Wardaningsi Zulfadli Yusuf