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Authors: Mochamad Febrian Nurdhin and Christine Tjen

Affiliation: University of Indonesia, Indonesia

Keyword(s): Benchmark Behavioral Model, Tax Payer’s Compliance, Account Representative, Benford’s Law Model

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.

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Paper citation in several formats:
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 - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 809-819. DOI: 10.5220/0007021608090819

@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 - JCAE Symposium},
year={2018},
pages={809-819},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007021608090819},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - 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
IS - 2184-3619
AU - Nurdhin, M.
AU - Tjen, C.
PY - 2018
SP - 809
EP - 819
DO - 10.5220/0007021608090819
PB - SciTePress

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