Abstract
This tax avoidance effort is a form of fraud. Fraud is an action that is intentionally carried out with the aim of personal or group interests so that certain parties will lose. By the translation of the Indonesian Institute of Certified Public Accountants, Fraud is an act carried out by individuals or intentionally by a responsible party or management of a third party, employee, or governance deceptive to obtain an advantage by violating the law or unfairly. Several factors encourage fraud, including economic, emotional, or value pressures. Then, there are opportunities due to weak control or abuse of authority. Then Rationalization or looking for justification for the occurrence of fraud. There are also individual factors related to a person's morale, namely Need (Need) and greed (greed) which are related to the needs and views of officials/employees related to company assets. Also, honest people can cheat with the pressure they face at work.
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