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

Mochamad Febrian Nurdhin, Christine Tjen

2018

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.

Paper Citation

in Harvard Style

Nurdhin M. and Tjen C. (2018). 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.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 809-819. DOI: 10.5220/0007021608090819

in Bibtex Style

@conference{jcae symposium18,
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 - Volume 1: JCAE Symposium,},
year={2018},
pages={809-819},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007021608090819},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - 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
SN - 978-989-758-339-1
AU - Nurdhin M.
AU - Tjen C.
PY - 2018
SP - 809
EP - 819
DO - 10.5220/0007021608090819