ABSTRACT
In Indonesia, all listed companies are expected to send at least two types of financial reports to the government at the end of the financial year, namely to the Indonesia Stock Exchange (IDX) and to the Directorate General of Taxes (DGT). The financial reports sent to IDX uses the XBRL format while the DGT’s uses a particular Attachment format on the corporate tax return. The contents of the two reports should be the same. However, in reality, the form and contents of the report have differences that can affect it if the DGT analyzes the report by comparing it with XBRL format reports. This study evaluates the XBRL report with a value-chain analysis approach with the aim that it can be utilized by the tax authority to compare financial reports on the corporate tax return.
