This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements influence fraudulent financial reporting in the institutions. Content analysis was used on the financial statements of thirty-two ministerial and governmental institutions over three years from 2018 to 2020. This study shows that three out of the six elements, namely opportunity, arrogance, and collusion, significantly affect fraudulent financial reporting. The effects are positive, confirming the proposition of the hexagon theory. On the other hand, this study could not provide evidence on the effect of pressure, rationalisation, and capability on fraudulent financial reporting in the ministerial and governmental institutions. The findings in this study suggest the importance of a holistic application of the whistle-blowing and e-procurement systems in all governmental elements to deliver a transparent, accountable organisational performance for the stakeholders, especially society.

Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.

This study aims to examine the effect of e-taxation (eTax) use on taxpayer compliance (TPC) and taxpayer satisfaction (TPS). To achieve this objective, this study used taxpayer satisfaction as a moderating variable. Using a questionnaire survey, this study was carried out on 309 tax accounts as a sample at 33 tax service locations in West Java. The data of this study were explained via the use of structural equation modelling and verification. Based on the data analysis, this study showed that the use of electronic tax filing and the level of taxpayers’ satisfaction had a considerable impact in a positive direction on taxpayer compliance. This study also shows that the influence of e-taxation on taxpayer compliance is successfully moderated by the level of satisfaction reported by taxpayers. This study implies that eTax may increase the satisfaction that taxpayers feel while meeting their tax responsibilities, despite the fact that this effect is not as significant as the effect that it has on taxpayer compliance. The e-taxation system must be improved in accordance with the tax administration business process in order to make it easier and more trusted by its users, hence increasing taxpayer compliance.

This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent randomly to 1,354 account representatives in 38 tax service offices. Hypothesis testing was carried out using the structural equation modelling approach. The findings revealed that the implementation of a tax amnesty could improve taxpayer morale and compliance. Taxpayer morality can mediate a good relationship between the implementation of tax amnesty and taxpayer compliance. Other findings showed that the implementation of tax amnesties had a greater effect on taxpayer compliance than taxpayer morality. It is implied that taxpayers will see an increase in tax audit activities after the implementation of the tax amnesty to encourage taxpayer compliance in the future and calculate the amount of tax liability correctly. In addition, paying taxes has a positive influence on taxpayers, which becomes a moral aspect of increasing taxpayer compliance. The findings of this study can assist the tax authorities in coming up with a model to measure taxpayer compliance from the tax officer's perspective.