Jakarta, 20/10/09 (Fiscal News) - Directorate General of Taxes in the last two years developing the detection pattern taxpayer compliance (WP) with benchmarking. This pattern is an indicator of tax payments for testers business sector which will begin in the near future be applied.

Bechmarking will be used to identify the level of compliance in running the business sector in the tax payment obligations. It is important to further streamline the tax performance, given the human resources is still very limited.

There are at least six benchmarks as a means of detection of material compliance examiners Taxpayer tax, namely Return on Assets (ROA), Gross Profit Margin (GPM), Earning Before Interest and Taxes (EBIT), Net Profit Margin (NPM), Corporation Tax to Turn Over Ratio (CTTOR), and Tax to Turn Over Ratio (TTOR). Each benchmark ratio can be different for each type of business and tax year. Based on the existing benchmark, if there is a difference with the Tax Return (SPT), Tax Services Office (KPP) will make an appeal to taxpayers to pay taxes.

The six benchmarks are a tool to test detection in the Taxpayers reported the Notice. In addition, the benchmark is also a means balancing (balancing) the implementation of self-assessment system, namely belief in taxpayer to compute, calculate, pay, and the reported tax liabilities through the Tax Return (SPT).