RAHMAWATI, DEVI BERLIANA (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI FISKUS MELAKUKAN TINDAKAN GRATIFIKASI (Sebuah Meta Sintesis dengan Pendekatan Meta Agregrasi). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to find out the tax authorities and the most dominant factors in carrying out acts of gratification as well as the tips that are sought in handling acts of gratification. For this reason, this research is to examine the mechanism of factors that influence the tax authorities in carrying out acts of gratification. This research took a population and a sample of scientific articles related to the relationship between factors that influence gratification and fraudulent financial reports obtained from 3 e-resources and meeting the criteria. This research is a type of qualitative research. Systematic Literature Review (SLR) Protocol Research Design. Research data is secondary data accessed via Google Scholar, Sciendirect, and Emerald Insight. The results of this research show an assessment of the quality of journals indexed by Sinta and SJR (Scimago Journal & Rank Country) which are based on Pentagon Theory, Pressure Factors as Driving Forces in Acts of Gratification. Pressure or incentive factors. Keywords: Fraud Triangle Theory, Fraud Diamond Theory, Fraud Pentagon Theory, Taxes, Gratuities, Tax Employees (Fiskus) Penelitian ini bertujuan untuk mengetahui fiskus dan faktor paling dominan dalam melakukan tindakan gratifikasi serta kiat-kiat yang diupayakan dalam menangani tindakan gratifikasi.. Untuk itu penelitian ini untuk menguji mekanisme faktor – faktor yang mempengaruhi fiskus melakukan tindak gratifikasi. Penelitian ini mengambil populasi dan sample Artikel ilmiah terkait hubungan antara faktor yang mempengaruhi gratifikasi dengan kecurangan laporan keuangan yang diperoleh dari 3 e-resources dan memenuhi kriteria. Penelitian ini adalah jenis penilitian kualitatif. Desain Penelitian Protokol Systematic Literature Review (SLR). Data penelitan merupakan data sekunder yang diakses melalui Google Scholar, Sciendirect, dan Emerald Insight. Hasil penelitian ini menunjukkan penilaian kualitas jurnal yang terindeks Sinta maupun SJR (Scimago Journal & Rank Country) yang berdasakan Pentagon Theory, Faktor Tekanan (Pressure) Sebagai Pendorong Dalam Perbuatan Gratifikasi Faktor tekanan atau insentif. Kata kunci : Fraud Triangle Theory, Fraud Diamond Theory, Fraud Pentagon Theory, Pajak, Gratifikasi, Pegawai Pajak (Fiskus)
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