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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekuitas: Jurnal Pendidikan Ekonomi The International Journal of Accounting and Business Society Journal of Accounting and Investment International Journal of Social Science and Business JPSI (Journal of Public Sector Innovations) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) International Journal of Accounting & Finance in Asia Pasific Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi
Puspita, Ayu Fury
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Journal of Accounting and Investment

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Are the Beneish model and restatement relevant in detecting tax evasion? Christabella, Challista; Puspita, Ayu Fury
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20422

Abstract

Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.Design/Methodology/Approach: The data were analyzed by logistic regression, and the samples of basic material entities listed on the Indonesia Stock Exchange for 10 years, from 2012 to 2021, were selected through the purposive sampling method. The dependent variable of tax evasion indication was measured by Beneish M-score and restatement methodsResearch findings: The results of this study exhibit that pressure represented by financial stability and financial targets proves to indicate tax evasion, while the opportunity (represented by the nature of the industry and ineffective monitoring), rationalization (represented by audit opinion), competence (represented by change in directors), and arrogance (represented by dualism position) do not prove to indicate tax evasion. Theoretical contribution/Originality: Providing additional empirical evidence on the application of the Fraud Pentagon Theory for detecting tax evasion through the integration of the Beneish model and restatement methods.Practitioner/Policy implication: This research can be used by taxpayers, tax officers, tax examiners, and auditors to detect and reduce tax evasion in Indonesia.Research limitation/Implication: The limitations of this study can be seen in the results of the determination coefficient, which is quite low, so there are still other indicators that cannot be explained through this study.
Co-Authors Abigail, Merida Widya Aditya Wahyu Jatmika Adliawan, Mirza Aini, Istiati Nurul Azzahra, Shafira Amelia Christabella, Challista Damayanti, Made Tara Darmawan, Jaka Isna Darmawan Devi Pusposari Hidayat, Fadiel Lase, Maria Inggried Soinia Mirna Amirya Mufid, Muhammad Farras Nurlita Novianti Purwanto, Dhanang Dharmarendra Dwiki Soebroto, Bambang Unti Ludigdo Wulandari, Putu