<![CDATA[The phenomenon of fraud often occurs lately. Fraud can also occur in the context of taxation. Tax avoidance that is initially legal can lead to fraud if it violates the law and harms other parties. This study aims to examine the effect of Fraud Diamond Theory indicators on factors indicating tax avoidance. Using a purposive sampling technique, 39 multinational companies listed on the Indonesia Stock Exchange during the 2021-2023 period were selected as the samples. A set of panel data acquired from these companies were analyzed using the Common Effect Model (CEM) in EViews 12. The results indicate that pressure, opportunity, and rationalization individually do not affect the detection of tax avoidance indications, whereas capability has a partial positive effect. Furthermore, the four indicators of the Fraud Diamond Theory collectively influence the detection of tax avoidance indications. The theoretical implications of this study indicate that fraud theory can also be used in the context of taxation. Taxpayers need to be more observant in managing their tax management so as not to enter the illegal realm. Tax authorities also need to more strictly monitor tax avoidance schemes usually carried out by taxpayers.]]>
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