The purpose of this study is to analyze the relationship between tax aggressiveness with accounting fraud in ASEAN countries. Using financial statement data from companies listed on the stock exchanges of three ASEAN countries, namely Indonesia, Malaysia, and Thailand. Measurement of tax aggressiveness by using Cash ETR and measuring accounting fraud by using Beneish M-Score model, and processed using panel data. The results show that there is no relationship between tax aggressiveness and accounting fraud, which is indicated by the value of Pearson Correlation of 0.001 and the significance value greater than 0.05. The finding of this study is useful to both financial and tax authorities in understanding the correlation between financial and tax reporting decisions.