MANAJEMEN PERPAJAKAN DAN ANALISA DETEKSI DINI TERHADAP TAX EVASION MELALUI METODE BENCHMARK
ABSTRACT: The purposes of this
research applaied tax management andidentifying 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 reseach used the qualitative method. The
research is using secondary financial data from cigarate industry. The result
of the research concludes that rate-payer ratio was compared with the
benchmark, fittingness 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 evation was happened in the company. The tax
liability in fact could be traced dan 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
deductable expenses strategy without doing tax evasion.
Keywords: Tax evasion,
Financial report, Benchmark ratio, Tax planning
Penulis: M. Khoiru Rusydi,
Alfiah Kusumawati
Kode Jurnal: jpmanajemendd100083
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