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Abstract
Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
Highlights
The phenomenon of fraud in the tax sector in 2021, namely the alleged bribery case began when Angin Prayitno Aji and Dadan Ramdani allegedly agreed, ordered, and accommodated the amount of tax payment obligations that were adjusted to the wishes of the taxpayer or the party representing the taxpayer
Tax evasion cases are often carried out by tax officials as well as by taxpayers with various modes and as a result of the tax evasion behavior the state suffers losses. With many of these cases involving the community being reluctant to pay their tax obligations. (Rahman, 2013) suggests that there are still many Indonesian people who do not want to carry out their taxation, one of which is due to tax evasion events by tax funds
The existence of tax evasion cases causes people to lose their sense of trust in tax officials and the state because they are worried that the taxes they deposit will be misused by irresponsible parties
Summary
The phenomenon of fraud in the tax sector in 2021, namely the alleged bribery case began when Angin Prayitno Aji and Dadan Ramdani allegedly agreed, ordered, and accommodated the amount of tax payment obligations that were adjusted to the wishes of the taxpayer or the party representing the taxpayer. GMP) for the 2016 fiscal year, PT Bank PAN Indonesia Tbk Brockman, who is an investor in Vista Equity Partners, allegedly used secret bank accounts in Bermuda and Switzerland to hide from the IRS earnings he earned from his investments in the fund. Robert Brockman evaded his income taxes for about 20 years. In the process, he used shell companies and secret bank accounts in tax havens like Bermuda and Nevis. The practice was carried out very carefully by Brockman so that it was difficult to sniff out. It only transacts and communicates using an encrypted email and password
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