This research aims to understand the implementation of the Fraud Control Plan (FCP) to prevent fraud at KPP Pratama (Tax Office) XYZ. This research employs a qualitative case study, involving primary and secondary data collected through interviews, observation, and documentation. The data are analyzed by utilizing the Miles and Huberman model which includes data reduction, data display, and conclusion drawing or verification. The results of this research indicate that KPP Pratama XYZ has implemented eight attributes of the FCP except for two attributes, which are disclosure to external parties and investigation procedures.
Copyrights © 2023