https://www.ilomata.org/index.php/ijtc <div> <div>Ilomata International Journal of Tax and Accounting With ISSN Number <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9846#" target="_blank" rel="noopener"> 2714-9846 (Online)</a> - <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9838#" target="_blank" rel="noopener">2714-9838 (Print)</a> is a journal published by <a href="https://sinergi.or.id/" target="_blank" rel="noopener">Yayasan Sinergi Kawula Muda</a>, published original scholarly papers in the field of finance and tax law. Ilomata International Journal of Tax and Accounting is published four times a year (January, April, July, October), and in cooperation with the <a href="https://areai.or.id/jurnalinfo?p=UTJJZ3JCTEc0S21Lb2VabDlLajNPZz09">Asosiasi Riset Ekonomi dan Akuntansi Indonesia</a>. Ilomata International Journal of Tax and Accounting is indexed in Science Technology Index, Directory of Open Access Journal (DOAJ), Garba Rujukan Digital (GARUDA), Google Scholar, Crossref, Dimensions, and has currently been cited 70 times from 25 articles in the Scopus database (Update September 4, 2024) <a title="Citation" href="https://www.scopus.com/results/results.uri?src=dm&amp;sort=cp-f&amp;st1=Ilomata+International+Journal+of+Tax+and+Accounting&amp;sid=08f161d84a0515763336b0837dc27995&amp;sot=b&amp;sdt=b&amp;sl=56&amp;s=ALL%28Ilomata+International+Journal+of+Tax+and+Accounting%29&amp;cl=t&amp;offset=1&amp;ss=plf-f&amp;ws=r-f&amp;ps=r-f&amp;cs=r-f&amp;origin=resultslist&amp;zone=queryBar" target="_blank" rel="noopener">Citedness in Scopus</a>. Please visit this page <a href="https://ilomata.org/index.php/ijtc/about/submissions">https://ilomata.org/index.php/ijtc/about/submissions</a> to submit to this journal.<a title=" Journal History" href="https://www.ilomata.org/index.php/ijtc/history"> Journal History</a></div> </div> <div>&nbsp;</div> Yayasan Ilomata en-US Ilomata International Journal of Tax and Accounting 2714-9838 <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> https://www.ilomata.org/index.php/ijtc/article/view/1924 <p>This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN).&nbsp; The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses.&nbsp; The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables.&nbsp; The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement.&nbsp; On the other hand, the size and profitability of a company do not have a big impact on FFR.&nbsp; These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud.&nbsp; This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors.&nbsp; This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).</p> Intan Puspanita Anistya Vinta Desi Copyright (c) 2025 Intan Puspanita, Anistya Vinta Desi https://creativecommons.org/licenses/by/4.0 2025-10-30 2025-10-30 6 4 1 14 10.61194/ijtc.v6i4.1924