Total Benchmarking for Assessing the Fairness of Financial Reports and Fulfillment of Tax Obligations in the Pharmaceutical Industry Listed on the Indonesian Stock Exchange

Abstract

Taxes are the main source of state revenue. Taxpayer compliance testing is needed to optimize tax revenues. The Directorate General of Taxes issued total benchmarking as a tool to detect taxpayer compliance. The aim of this Scientific Work is to assess the fairness of financial reports and assess compliance with tax obligations based on total benchmarking ratios. This research uses descriptive quantitative methods. The research population includes Taxpayers in the Pharmaceutical Industry Business Field Classification. The research sample consisted of pharmaceutical industry companies listed on the Indonesian Stock Exchange. The data source used is secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the data collection technique is carried out using the documentation method. The data analysis technique involves comparing the company's financial ratios with benchmarking as a benchmark for testing taxpayer compliance.