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All Journal Journal of Artificial Intelligence and Digital Business LANCAH Jurnal Inovasi dan Tren
Nanlohy, Yehezkiel Benaya
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Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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Tax Fraud in International Trade: Analysis of Driving Factors and Economic Implications Nanlohy, Yehezkiel Benaya; Rohmansyah, Muhammad Nur; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2728

Abstract

This research aims to find out what are the driving factors and economic implications of tax fraud in international trade. The research method used in this research is the meta-analysis method. This research uses data from articles available in full text form. Data sources were searched and taken from Researchgate, Sciencedirect, Emerald, and Taylor And Francis. The subject of this research is tax fraud in international trade while the object is an article. Of the 5 articles that have been studied by researchers, they discuss the driving factors and economic implications of tax fraud in international trade. Then the article is reviewed using analytical techniques, looking for driving factors and economic implications among several literatures and drawing conclusions. The results of the analysis from these 5 journals show that there are several driving factors and economic implications in the occurrence of tax fraud in international trade. Driving factors and economic implications include the role of tax havens, invoice and VAT errors, ghost companies, changes in company structure, tax avoidance and tax rates. These five factors state that they influence the occurrence of tax fraud in international trade activities.
Tax Fraud in International Trade: Analysis of Driving Factors and Economic Implications Nanlohy, Yehezkiel Benaya; Rohmansyah, Muhammad Nur; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2728

Abstract

This research aims to find out what are the driving factors and economic implications of tax fraud in international trade. The research method used in this research is the meta-analysis method. This research uses data from articles available in full text form. Data sources were searched and taken from Researchgate, Sciencedirect, Emerald, and Taylor And Francis. The subject of this research is tax fraud in international trade while the object is an article. Of the 5 articles that have been studied by researchers, they discuss the driving factors and economic implications of tax fraud in international trade. Then the article is reviewed using analytical techniques, looking for driving factors and economic implications among several literatures and drawing conclusions. The results of the analysis from these 5 journals show that there are several driving factors and economic implications in the occurrence of tax fraud in international trade. Driving factors and economic implications include the role of tax havens, invoice and VAT errors, ghost companies, changes in company structure, tax avoidance and tax rates. These five factors state that they influence the occurrence of tax fraud in international trade activities.
Pengaruh Gender Diversity Komite Audit, Audit Switching, dan Asersi Manajemen terhadap Kualitas Audit dengan Reputasi KAP sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan dan Energi yang Terdaftar di Bei Periode Tahun 2022-2024 Nanlohy, Yehezkiel Benaya; Ratnawati, Tri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4107

Abstract

Sektor pertambangan dan energi merupakan salah satu sektor dengan tingkat risiko operasional dan pelaporan keuangan yang tinggi, sehingga memerlukan mekanisme audit yang mampu menjamin transparansi serta akuntabilitas perusahaan. Kompleksitas struktur transaksi, tingginya nilai aset, dan eksposur terhadap fluktuasi harga komoditas menuntut adanya audit berkualitas yang tidak hanya bergantung pada kemampuan auditor eksternal, tetapi juga pada efektivitas tata kelola internal perusahaan. Penelitian ini bertujuan menganalisis pengaruh keberagaman gender dalam komite audit, audit switching, dan asersi manajemen terhadap kualitas audit, serta menilai peran reputasi Kantor Akuntan Publik (KAP) sebagai variabel pemoderasi. Dengan menggunakan pendekatan kuantitatif melalui metode Partial Least Square (PLS), penelitian melibatkan 40 perusahaan pertambangan dan energi yang tercatat di Bursa Efek Indonesia periode 2022–2024. Hasil penelitian menunjukkan bahwa keberagaman gender dalam komite audit dan asersi manajemen berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan audit switching tidak memberikan pengaruh signifikan. Lebih jauh, reputasi KAP terbukti memoderasi hubungan antarvariabel dengan memperkuat pengaruh positif gender diversity dan asersi manajemen terhadap kualitas audit, serta memperkuat arah negatif audit switching. Temuan ini mengindikasikan bahwa kualitas audit pada sektor berisiko tinggi dipengaruhi oleh sinergi antara mekanisme tata kelola internal dan kredibilitas auditor eksternal. Implikasi penelitian menegaskan pentingnya komposisi komite audit yang beragam dan seleksi KAP bereputasi sebagai strategi untuk meningkatkan kualitas pengawasan dan keandalan laporan keuangan.
Co-Authors Hwihanus Rohmansyah, Muhammad Nur Tri Ratnawati