Manajemen Perpajakan dan Analisa Deteksi Dini terhadap Tax Evasion Melalui Metode Benchmark  

Oleh:

Rusydi, M. Khoiru ; Kusumawati, Alfiah

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Aplikasi Manajemen vol. 8 no. 3 (2010), page 877-886.
Topik: Tax Evasion; Financial Report; Benchmark Ratio; Tax Planning
Fulltext: 877-886_thms.pdf (1.11MB)

Isi artikel

The purposes of this research applied tax management and identifying tax evasion practice using total benchmarking ratio analysis. Benchmark Ratio was settled by Dirjen Pajak based on industrial classification. Rate-payer ratio was counted based on company’s financial report. The research used the qualitative method. The research is using secondary financial data from cigarette industry. The result of the research concludes that rate-payer ratio was compared with the benchmark, fittings rate of the company’s ratio showed through the ratio’s difference between Rate-payer and the benchmark. The difference that was too low or too high used as an inspection basis. The present of false recorded amount was a proof that tax evasion was happened in the company. The tax liability in fact could be traced and calculated through supporting financial report evidence. Tax evasion can be avoided by applying a proper tax planning. Also by considering gap in the Tax Law, rate-payer is possible applying deductible expenses strategy without doing tax evasion.

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