The Importance of Forensic Tax and Accounting Knowledge to Prevent Fraud in New Normal Era

I. Made Laut Mertha Jaya, I. Made Narsa


The purpose of this study to provide a new logic thinking that the fraudulent financial statement is also related to the sakes of tax evasion or fraud. This research is new in terms of disclosing the level of tax forensic knowledge to prevent tax fraud. The phenomenon of tax fraud has rarely been highlighted in several pieces of literature. This addition was made in order to provide a new logic thinking that the fraudulent financial statement is also related to the sakes of tax evasion or fraud. This study's population was 1,053 auditors, and the percentage level of leeway used was 10%. The questionnaires distributed were 300 copies or 28.49% of the population. The method of analysis of this research was applying Partial Least Square (PLS). This study found that forensic accounting and tax forensic knowledge positively affected the prevention of fraudulent financial statements in Indonesia's new normal era at this time. Although there were many studies on forensic accounting, none had collaborated with the level of forensic tax knowledge. Some parties are afraid when there is education about forensic tax knowledge in Indonesia, especially the new normal period towards the new world order.


Keywords: fraudulent financial statement, forensic tax, forensic accounting.



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