Dilemma between Fraud and Tax Compliance at Government Agencies

Moh Riskiyadi, - Tarjo, Alexander Anggono

Abstract


Fraud in government agencies is very interesting to discuss because of the breadth of the parties with an interest in government agencies. This study aims to reveal the essence of financial management in a government agency in the Madura region regarding the dilemma of fraud in tax compliance enforcement. This research method uses qualitative methods with a transcendental phenomenological approach. The research findings reveal the dilemma faced by financial managers in committing expenditure manipulation fraud as a form of tax compliance enforcement. The essence of state or regional financial management that is peppered with this dilemma is a necessity experienced by financial managers of a government agency. It is hoped that this research will be able to provide an overview of financial management in government agencies from different sides, so that improvements to regulations and policies on state or regional financial management can be realized.


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