Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in Indonesia, pp. 371-381. [Also listed as 2017 Masters Thesis].
ISSN/ISBN: 978-989-758-339-1 DOI: Not available at this time.
Abstract: This research aims to assess the effectiveness of Benchmark Behavior Model (BBM) implementation method for identifying tax payer’s compliance and to know the implementation of Benford’s Law Model as an alternative method of BBM. Research method used in this research is mixed method through interviews and distribution of questionnaires to Account Representative in Directorate General of Tax Regional South Jakarta II and by conducting quantitative testing on the elements of post tax returns Annual Income Tax 1771 tax year 2015. According to the interviews and distributed questionnaires, it can be informed that implementation of BBM method is not effective and required a new method as a tool in overseeing tax payer’s compliance. Based on testing in the elements of post tax returns Annual Income Tax 1771, it can be informed that Benford's Law Model can be used as an alternative method in overseeing tax payer’s compliance.
Bibtex:
@inProceedings {,
AUTHOR = {Mochamad Febrian Nurdhin and Christine Tjen},
TITLE = {Analyis Benford’s Law Model as an Alternative for Benchmark Behavioral Model Method to Identify Tax Payer’s Compliance Case Sudy: DGT Regional South Jakarta II},
BOOKTITLE = {Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in Indonesia},
YEAR = {2018},
PAGES = {371--381},
ISSN = {978-989-758-339-1},
URL = {https://www.scitepress.org/Papers/2018/70216/70216.pdf},
}
Reference Type: Conference Paper
Subject Area(s): Accounting