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All Journal EBSJ Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Komitmen : Jurnal Ilmiah Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Journal of Social Work and Empowerment Sinergi dan Transformasi dalam Pengabdian Kepada Masyarakat
Fahmi Firmansyah
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Fraud Diamond Determinants and Fraudulent Behavior in Local Tax Administration: Examining the Mediating Role of Integrity in Indonesia Dien Noviany Rahmatika; Abdulloh Mubarok; Juli Riyanto Tri Wijaya; Fahmi Firmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5588

Abstract

This study examines how behavioral and institutional factors shape tax fraud in Indonesia’s decentralized tax administration, with specific attention to land and building tax collection in 35 cities/regencies of Central Java. Drawing on Fraud Diamond Theory, it analyzes the effects of pressure, opportunity, rationalization, and capability on fraudulent tax behavior and assesses whether integrity mediates these relationships. A quantitative explanatory design was applied using survey data from 175 local government employees and analyzed through Structural Equation Modeling. The measurement and structural models were evaluated through outer loadings, composite reliability, average variance extracted, R², and path coefficients. The results show that all Fraud Diamond dimensions significantly influence perceived fraudulent-behavior risk, with pressure and capability emerging as the strongest predictors. Integrity complementarily mediates the effects of pressure and capability but does not mediate the effects of opportunity and rationalization. The discussion highlights that local tax fraud is not merely a moral problem but is also shaped by workload pressure, institutional loopholes, and individual capacity to exploit weaknesses. The study finds that effective fraud prevention requires stronger internal control, digital supervision, reduced work pressure, ethics-based leadership, and sustained integrity development.   Keywords: Fraud Diamond Theory, Integrity, Tax Fraud, Local Governance, Public Finance
Capital Structure, Interperiod Tax Allocation, Earnings Persistence on Earnings Quality: Institutional Ownership Moderation Alviah Nurul Khazanah; Dien Noviany Rahmatika; Fahmi Firmansyah
Economics and Business Solutions Journal Vol. 10 No. 2 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i2.15039

Abstract

This study examines the effects of capital structure, interperiod tax allocation, and earnings persistence on earnings quality, with institutional ownership as a moderating variable. Using secondary data from annual reports of primary consumer sector companies listed on the Indonesia Stock Exchange during 2021–2025, purposive sampling yielded 45 companies and 225 company-year observations. The reported analyses use multiple regression and moderated regression analysis (MRA). Capital structure is positively associated with earnings quality, whereas interperiod tax allocation has an insignificant negative coefficient and earnings persistence has a significant negative coefficient. The interactions of institutional ownership with capital structure and interperiod tax allocation are insignificant. The interaction between earnings persistence and institutional ownership is negative and statistically significant; given the negative main coefficient for earnings persistence, this sign indicates a more negative conditional relationship as institutional ownership increases, rather than attenuation. The results should be interpreted in light of the model's limited explanatory power (adjusted R² = 6.3%) and the need to account appropriately for the panel structure of the observations.
Co-Authors Abdulloh Mubarok Agus Prasetyono Alviah Nurul Khazanah Aminul Fajri Anggi Dwi Agustina Budi Susetyo Catur Wahyudi Devky Izati Friyana Dewi Indriasih Dien Noviany Rahmatika Gunistyo Gunistyo Ibnu Muttaqim Ibnu Muttaqin Ira Maya Hapsari Juli Riyanto Tri Wijaya Maulida Dwi Kartikasari Mohammad Arridho Nur Amin Mr. Tabrani Muchamad Sukron Setyowati Subroto Sri Mudiati Sujarwo, Makmur Susilawati, Agnes Dwita Tabrani Tabrani Tabrani Teguh Budi R Teguh Budi Raharjo Yanti Puji Astutie Yudit Amin Prohatomo Yuni Utami Yuniarti Herwinari