Jurnal Valid

ABSTRACT

 Benchmarking is one of management tools that can be used in monitoring tax payer as a tool for detecting noncompliance risk of tax payer. In order to make benchmarking works effectively, it must be used wisely. One of important things is realizing that tax payer whose performance under the benchmark cannot be directly concluded as noncompliance. It only indicates the possibility of noncompliance risk to be occur. Therefore, after measuring the ratio of benchmark, it must be followed by other methods to check whether the noncompliance of tax payer is truly occur.

Keywords : benchmarking, management tools, tax compliance, tax planning

BAGIKAN