ANALYZE TO THE ROLE EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) TO IMPROVE THE ACCURACY OF TAX REPORT

Abstract

XBRL (eXtensible the Business Reporting Language) is an XML-based open standard that supports the modeling of information and expression of semantic meaning which is usually required by business reporting. XBRL uses XML syntax and XML-based technologies to explain the semantics. XBRL in the world of taxation will be implemented at the beginning or end of the year 2017. This XBRL would be equal with XBRL system by the Indonesia Stock Exchange. XBRL taxation will also be implemented on the use of online SPT, which is where this online SPT been carried out first. Expected tax authorities may socialize XBRL to the Indonesian company. From the study it can be concluded that, XBRL will facilitate the taxation of tax authorities to track companies that missed or delayed pay taxes to the State.

Keywords: eXtensible the Business Reporting Language