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Total Benchmarking sebagai Alat Menilai Kewajaran Laporan Keuangan dan Pemenuhan Kewajiban Perpajakan pada Sektor Perantara Keuangan

Salman, Kautsar Riza and Sarjono, Bayu (2013) Total Benchmarking sebagai Alat Menilai Kewajaran Laporan Keuangan dan Pemenuhan Kewajiban Perpajakan pada Sektor Perantara Keuangan. In: Simposium Nasional Perpajakan 4, Universitas Trunjoyo.

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TOTAL BENCHMARKING SEBAGAI ALAT MENILAI KEWAJIBAN LAPORAN KEUANGAN DAN PEMENUHAN KEWAJIBAN PERPAJAKAN PADA SEKTOR PERANTARA KEUANGAN.pdf

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Abstract

The objective of this research is to provide empirical evidence on the utilization of total benchmarking ratio as a mean to assess the fairness of financial statement and the fulfilment of tax obligation in financial intermediaries sector. Variables to be test ed in this research are 14 ratio of benchmarking total consist of: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Value - a dded Tax Ratio (pn), Salary/Sales Ration (g), Interest/Sales Ratio (b), Rent/Sales Ratio (s), Depreciation/Sales Ratio (py), Outside - business Revenue/Sales Ratio (pl), Outside - business Cost/ Sales (bl), Other - input/Sales Ratio (x). This research incorporat es financial intermediaries sector because it has contributed to the 5 largest tax revenue in last 5 years. The research method used is descriptive qualitative method by calculating ratios then compare them to the benchmark set by the Directorate General o f Taxes. The sample of this research is Business Field Classification (Klasifikasi Lapangan Usaha) in the financial intermediary sector: foreign exchange banks, insurance and consumer financing companies. The type of data used is secondary data, that is au dited financial statements gathered form ICMD. The research results show that the largest ratio difference for foreign exchange banks and insurance companies is at interest expense; however, the largest ratio difference for consumer financing is at outside - business Costs. On the other hand, other benchmarking ratios show value that not significantly different form the calculation. Keywords : Total Benchmarking, Tax Payer Compliance, Tax Obligation, Business Field Classification.

Item Type: Conference or Workshop Item (Paper)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
Divisions: Lecturer
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 25 Jul 2016 05:12
Last Modified: 03 Dec 2020 02:22
URI: http://eprints.perbanas.ac.id/id/eprint/225

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