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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Advance Sustainable Science, Engineering and Technology (ASSET)
Febri Yanto, Alif Faruqi
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Chemistry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia Febri Yanto, Alif Faruqi; Sari, Nuraini; Orchidta Ramadina, Defrina Eka; Prasetia, Tomy
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2609

Abstract

This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI Rationalization, Cyber Arrogance, Internal IT Governance, and Techno-Culture were not significant. The model explained a substantial variance in the effectiveness of fraud detection with R² = 0.723. Moderation analysis showed that AI-powered CTAS significantly weakened the effects of System Pressure (X1×CTAS), Technological Capability (X4×CTAS), Internal IT Governance (X6×CTAS), and External Digital Pressure (X7×CTAS). These findings identify CTAS's strategic role in improving compliance by enabling real-time data integration, anomaly detection rules, and strengthened access control. Implications are that digital governance reforms should give full attention to the establishment of robust AI-empowered monitoring systems to minimize the risk of tax fraud effectively.
Deteksi Faktor Pemicu Fraud Pentagon Dimoderasi oleh Whistleblowing System Sebagai Mitigasi Fraud Pada Auditor Internal Ratnadewati, Nabilla carissa; Febri Yanto, Alif Faruqi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 1 (2026): Article Research Maret 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i1.8209

Abstract

Penelitian ini bertujuan menganalisis pengaruh tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi terhadap mitigasi fraud serta peran Whistleblowing System sebagai variabel moderasi pada auditor internal Inspektorat Provinsi Jawa Timur. Penelitian menggunakan pendekatan kuantitatif dengan 102 responden melalui purposive sampling. Analisis dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan SPSS. Hasil menunjukkan bahwa tekanan dan rasionalisasi berpengaruh negatif signifikan, sedangkan kemampuan berpengaruh positif signifikan terhadap mitigasi fraud. Kesempatan dan arogansi tidak berpengaruh signifikan. Whistleblowing System berpengaruh langsung terhadap mitigasi fraud dan hanya memoderasi hubungan kesempatan terhadap mitigasi fraud. Temuan ini menunjukkan bahwa faktor individu auditor dan efektivitas sistem pengawasan berperan penting dalam meningkatkan mitigasi fraud di sektor publik.
Co-Authors Nuraini Sari, Nuraini Orchidta Ramadina, Defrina Eka Prasetia, Tomy Ratnadewati, Nabilla Carissa