Red Flag in Fraud Circle

This study aims to detect indications of Red Flags in a taxation case in South Makassar KPP. This research method uses descriptive qualitative research. The results show that in knowing the indication of Red Flags in a taxation case, it requires financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out indications of fraud. namely taxpayers who have indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance. Another thing that can be done by tax officers in finding out fraud committed by taxpayers is by collaborating with external parties, namely corporate partners, banks, regional revenue offices, or Electronic Procurement Services.