Ramadan, Bayu Putra (2012) Penerapan Analisis Total Benchmarking Pajak Berdasarkan SE-96/PJ/2009 Untuk Audit Berbasis Risiko (Studi Kasus Pada KLU 70101). S1 thesis, STIE Indonesia Banking School.
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Abstract
This research focuses on observing and analyzing SE-96/PJ/2009 that has been developed and modified so that can be used for profiling taxpayer that need guidance from Directorate General of Taxation This research was quantitative description method. Quantitative description method is used to analyze profiling taxpayer based on risk based audit criteria and synchronizing with SE-96/PJ/2009 for KLU 70101 case study. Data Collectedin this research was used secondary data that researcher get from institution. The result has been show that taxpayer can be profiling from the benchmarking that been issued by Directorate General of Taxationin SE-96/PJ/2009 with the method that researcher used. Taxpayer in KLU 70101 can analyze to make priority based on risk based audit standard. so the taxpayer that has high risk compliance can have intensive guidance from Directorate General of Taxation. Keyword: Benchmarking, Risk Based Audit, Profiling.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 16 Nov 2020 08:36 |
| Last Modified: | 18 Jul 2024 04:10 |
| URI: | http://repository.ibs.ac.id/id/eprint/1205 |
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