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Fraud Risk Management Evaluation in the Directorate General of Taxes (Case Study on Account Representative and Tax Auditor at Jakarta Matraman Primary Tax Office)
Fitri Zulvina (a*), Sukrisno Agoes (b)

a) University of Indonesia
Jalan Salemba Raya No.4, Jakarta Pusat
b) University of Indonesia
Jalan Salemba Raya No.4, Jakarta Pusat


This study aims to evaluate Fraud Risk Management at the Directorate General of Taxes. more detailed, in evaluating the business process of auditing and supervising Taxpayers by tax auditors and AR. This study combines two concepts of fraud risk management, namely fraud risk management from COSO and CGMA. Other literature used is a risk management policy that has been implemented in the Ministry of Finance of the Republic of Indonesia. The research method used by the author is a qualitative method, where the data obtained comes from the reports contained in the Directorate General of Taxes and direct observations and interviews which are then analyzed by qualitative methods. From the field data obtained, it is known that the Directorate General of Taxes is still not optimal in conducting fraud risk management. This can be seen from the absence of a standard mechanism in managing fraud risk. The results of the study are expected to provide input in the development of fraud risk management so that fraud actions can be minimized and prevented.

Keywords: Fraud Risk Management; Public Sector; Directorate General of Taxes

Topic: Organizational Behavior, Leadership and Human Resources Management


Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Fitri Zulvina)

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