PEMANFAATAN TOTAL BENCHMARKING DALAM PENGUJIAN KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA)

Abstract

Tax revenue is still the largest component and the main source of
domestic revenue to support financing of government operations and development.
Benchmarking conducted by the Directorate General of Taxes arranged in a
concept called Total Benchmarking. This study aimed to analyze the level of tax
compliance assessment using the ratio of total Benchmarking in the manufacturing
sector in the Indonesia Stock Exchange and to analyze the results of comparisons of
financial ratios taxpayer to total ratio benchmarking. The method used is descriptive
qualitative analysis method. Data was collected by interview and documentation.
The final conclusion is that during the years 2009-2011, ratios of sample firms are
still many who are under the benchmark tax, except for one company that has a ratio
of Gross Profit Margin (GPM), Operating Profit Margin (OPM), pretax profit margin
(PPM ), Corporate tax to Turn Over ratio (CTTOR), Net Profit Margin (NPM) above
the benchmark tax namely PT Holcim Indonesia Tbk (SMCB), although for nontrade

income ratio to sales (pl) in 2010 is negative. Suggestions can be taken into
consideration for companies who value ratio-the ratio is below the benchmark tax is
to revise the SPT and the companies using all available ratios and per item directly
discuss each part of the financial statements, so as to get a more in-depth information.