Understanding fraud detection with the heptagon fraud model and income tax moderation: evidence from Indonesia / Rachel Jodyan, Timothy Marvel Winowod and Levana Dhia Prawati

• Main Authors: Jodyan, Rachel, Winowod, Timothy Marvel, Prawati, Levana Dhia
• Format: Article
• Language: English
• Published: UiTM Press 2024
• Subjects: Income tax; Fraud. Swindling. Confidence games
• Online Access: https://ir.uitm.edu.my/id/eprint/108906/1/108906.pdf; https://ir.uitm.edu.my/id/eprint/108906/

According to the ACFE Occupational Fraud (2022), manufacturing businesses had 194 potential cases of fraud and Indonesia had more than 239 (ACFE, 2019). This prompted studies that aimed to gather empirical data to investigate the possibility if tax incentives have an impact on Fraudulent Financial R...