Detail Karya Ilmiah

  • Penerapan Model Beneish M-Score dalam Mendeteksi Tax Fraud
    Penulis : NUR LAILI MUTHOHAROH
    Dosen Pembimbing I : Dr. Tarjo, S.E., M.Si., CFE., CFrA., CPA
    Dosen Pembimbing II :Emi Rahmawati, S.E., M.Si
    Abstraksi

    Tax fraud merupakan suatu kecurangan yang dilakukan oleh wajib pajak baik perorangan maupun perusahaan yang dengan sengaja tidak melakukan perhitungan, pelaporan, dan pembayaran pajak secara tepat. Maraknya kasus kecurangan pajak berdampak pada penurunan penerimaan negara. Sehingga perlu adanya deteksi fraud dibidang perpajakan. Salah satu metode yang dapat digunakan untuk mendeteksi tax fraud adalah dengan menggunakan analisis model Beneish M-Score. Model Beneish M-Score ini terdiri dari 8 (delapan) rasio, yaitu days’ sales in receivable index, gross margin index, asset quality index, sales growth index, depreciation index, sales, general and administrative expenses index, leverage index dan total accrual to total aset. Tujuan penelitian ini untuk mendeteksi tax fraud dengan menggunakan analisis model Beneish M-Score. Kata kunci: Deteksi tax fraud, Days sales in receivable index, Gross margin index, Asset quality index, Sales growth index, Depreciation index, Sales general and administrative expenses index, Leverage index, Total accrual to total aset.

    Abstraction

    Tax fraud is a fraud committed by taxpayers either individuals or companies who intentionally do not do the calculation, reporting, and paying taxes appropriately. The rise of tax fraud cases has resulted in a decline in state revenues. So it is necessary to detect fraud in the field of taxation. One method which can be used to detect tax fraud by using Beneish M-Score model analysis. The Beneish M-Score model consists of 8 (eight) ratios, namely days' sales in receivable index, gross margin index, asset quality index, sales growth index, depreciation index, sales, general and administrative expenses index, leverage index and total accrual to total assets. The purpose of this research is to detect tax fraud by using Beneish M-Score model analysis. Keywords: Tax fraud detection, Days sales in receivable index, Gross margin index, Asset quality index, Sales growth index, Depreciation index, Sales general and administrative expenses index, Leverage index, Total accrual to total aset.

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