Application Benchmark Behavioral Analysis Model in Supervision and Inspection Tax

  • Muhammad Faisal AR Pelu Universitas Muslim Indonesia
  • Darwis Lannai Universitas Muslim Indonesia
  • Gina Anggi Rianthy Universitas Muslim Indonesia
Keywords: Benchmark Behavioral Model, Control, examination, Tax


This study aims to determine and describe how the application of methods Benchmark Behavioral Model in the process of supervision and inspection of taxes that have been applied in the North Makassar STO. Data collection method used is the open interview and go directly to the location of the STO North Makassar. This study uses a case study with a qualitative approach. Data analysis method used is descriptive analysis method. The results showed that the method Benchmark Behavioral Model is only used as a reference tool in the supervision and examination but can not be used as the basis for the issuance of tax assessment. Benchmark Behavioral Model also play a role in helping the process of supervision and inspection of taxes for Account Representative so that the process of supervision and inspection can be run efficiently and effectively. This method can also be used as a tool for inspectors to determine the extent of the examination as early guidance examination.


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How to Cite
AR Pelu, M., Lannai, D., & Rianthy, G. (2020). Application Benchmark Behavioral Analysis Model in Supervision and Inspection Tax. ATESTASI : Jurnal Ilmiah Akuntansi, 3(1), 50-62.

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