Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Kontemporer Research Horizon
Ahmad Dahlan
Universitas Gajayana Malang, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinants of Tax Evasion in Food and Beverage Manufacturing Companies: A Fraud Pentagon Perspective Nurfilaili Diah Pitalokasari; Ahmad Dahlan; Yeni Tata Rini; Mitha Endah Aprilia
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1160

Abstract

Tax evasion remains a major concern because it reduces state revenue and weakens public trust in the taxation system, particularly in manufacturing companies with high fraud risk exposure. Therefore, this study aims to analyze the influence of Fraud Pentagon Theory, consisting of pressure, opportunity, rationalization, competence, and arrogance, on tax evasion indications in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative descriptive approach using secondary data obtained from audited financial statements and annual reports. The sample consists of 43 companies selected through purposive sampling, resulting in 172 observations. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with SPSS. The findings reveal that pressure, opportunity, and rationalization significantly influence tax evasion, while competence and arrogance do not show significant effects. Pressure, proxied by return on assets, is identified as the most dominant factor affecting tax evasion practices. These results imply that financial pressure and weak supervisory mechanisms can encourage companies to engage in tax-related fraud. Therefore, strengthening internal control systems and corporate governance is essential to reduce tax evasion risks.
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD Oyong Lisa; Djuni Farhan; Ahmad Dahlan; Roni Hertato; Bagus Salam Azizi
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21080

Abstract

Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used logistic regression. The findings showed that pressure was a significant factor driving fraud, arising from various financial obligations that had to be met. Opportunity also influenced the occurrence of financial statement fraud, as a weak internal control system created opportunities for manipulation. Rationalization played a role in enabling fraud, as individuals justified their actions through various rationalizations. Additionally, capability increased the potential for fraud, as individuals with specialized knowledge and skills were more likely to commit fraudulent activities. These findings emphasize the importance of strengthening internal controls and addressing financial pressures to mitigate the risk of financial statement fraud.
Co-Authors Bagus Salam Azizi Djuni Farhan Mitha Endah Aprilia Nurfilaili Diah Pitalokasari Oyong Lisa Roni Hertato Yeni Tata Rini