This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011. Beniesh M-Score Model indicates that the management has performed the practice of manipulating numbers on the financial statements conducted continuously in the period of 2010, 2012 and 2013. The authors suggest the regulation (tax office) and public accounting firms, namely that the regulators do a review/inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements to be more independent and do detection of financial statements using ratio analysis.Keywords: Detection, Fraudulent Financial Statements, Beneish M-Score Model, Practice of Manipulation Number

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.

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This research aims at analyzing the determinance of financial statement fraud using MCP Theory (Motives, Capability, and Possibility). Motives variable used the proxy of leverage ratio (LEV), capability variable used the proxy by calculating the total number of board of directors and possibility variable used the proxy of the proportion of total audit committee. The criteria for sample in this research were companies with special notation or 'tattoo' from IDX from 2016 through 2018 amounted to 30 companies. The data analysis method used the SPSS. The results of the research show that Motives, Capability and Possibility variables simultaneously affect the financial statement fraud significantly and positively.