The Nexus Between Forensic Tax and Accounting Knowledge After Pandemic COVID-19 in Indonesia

Abstract

The phenomenon of tax fraud has rarely been highlighted in the literature. This addition was made in order to provide a new logic, thinking that the fraud financial statement is also related to the sakes of tax evasion or fraud. The population of this study 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 was applying partial least square (PLS). This study found that the level of forensic accounting and tax forensic knowledge had a positive effect on the prevention of fraud financial statements in the new normal era in Indonesia at this time. Although there were many studies on forensic accounting, none had collaborated with the level of forensic tax knowledge. It seems that there are some parties who are afraid when there is education about forensic tax knowledge in Indonesia, especially the new normal period towards a new world order.