The analysis of the use of total bench marking ratio in assessing taxpayer compliance in relevance with current conditions (a study on pharmaceutical companies listed in Indonesia Stock Exchange)

Sutrisno, Fanny (2018) The analysis of the use of total bench marking ratio in assessing taxpayer compliance in relevance with current conditions (a study on pharmaceutical companies listed in Indonesia Stock Exchange). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to analyze the use of total bench marking ratio in assessing the tax compliance on pharmaceutical companies listed in Indonesia Stock Exchange. This research also aims to determine the difference between company’s ratios with the established ratio by Directorate General of Taxes (DGT) and its relevance with the conditions in 2012-2016. The samples of this research are 7 companies. This research uses ratios as variables, which are Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pre-tax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), salary expenses per sales ratio (g), interest expenses per sales ratio (b), rent expenses per sales ratio (s), depreciation expenses per sales ratio (py), other input ratio (x), income from side business per sales ratio (pl), and expense from side business per sales ratio (bl). The result shows that there are four companies showing an indication of tax non compliance in their operating costs and other input ratios. Based on the independent sample t-test, there are significant differences between some companies’ calculated ratios in 2012-2016 compared to the established bench marking ratio by DGT. Therefore, in overall, there is no relevance between total bench marking ratios from DGT with current conditions of pharmaceutical companies listed on Indonesia Stock Exchange in 2012-2016.

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