Forensic Accounting: Concepts and Applications

• Didit Santoso & Anis W. Hermawan
• ISBN 978-634-05-4539-5
• 2026
• Akuntansi

Forensic accounting is a discipline that combines the rigor of accounting with structured investigative techniques. In the tax ecosystem, this competence plays a strategic role in detecting and preventing fraud, assessing the accuracy of financial reporting as the basis for taxation, and strengthening law enforcement that is fair, proportionate, and evidence-based. The ongoing transformation of tax administration that we continue to carry out, covering the modernization of business processes, the digitalization of services, and the use of data and analytics, demands ever-higher standards of professionalism. On the one hand, taxpayers need legal certainty and clear guidance; on the other, the tax authority must manage increasingly large and diverse data, identify risk patterns with precision, and ensure that every rupiah of state revenue is collected lawfully and with dignity. This is where forensic accounting becomes an important partner: it provides the mindset, methodology, and tools to read the trail of transactions holistically, from source documents to their legal implications.