T This study aims to determine the forms of fraud, the causes of fraud, and how toanticipate fraud in Claims for Reimbursement of COVID-19 Patient Treatment. Observations, documentation, and interviews with 11 respondents who were involved in the COVID-19 claim process, from patient care to filling claims, verifying claims, and paying claims, were used to collect research data. Researchers used a qualitative data analysis tool, the Nvivo 12 Pro software, to boost trust and confidence in the data analysis results. The results of the study show that fraud in COVID-19 claims can be carried out by the COVID-19 Referral Hospital, Health Social Security Administrative Body, and the Ministry of Health, but not by COVID-19 patients. In the service and submission of COVID-19 claims by hospitals, there are five forms of fraud. Cheating occurs in hospitals due to three factors: pressure, opportunity, and rationalization. This fraud can be prevented by implementing integrated electronic medical records,improving claims technical guidelines, conducting regular internal audits, optimizing the fraud prevention team, and updating Standar Operational Procedur in hospitals. At Health Social Security Administrative Body, the form of fraud committed by Health Social Security Administrative Body verifiers is accepting bribes or other forms of compensation from hospitals to conclude verification results that do not match actual conditions. The fraud occurred as a result of the verifier’s lack of integrity and opportunity. Health Social Security Administrative Body must always improve employee integrity, improve the verification system, and conduct internal audits on a regular basis. At the Ministry of Health, fraud occurs in bribes and gratifications from hospitals to expedite and prioritize the payment of COVID-19 claims that occur due to a lack of employee integrity and opportunities.