Efektivitas SPKP2KB Terhadap Tingkat Kesadaran Wajib Pajak Atas Pembayaran Tunggakan Pajak Kendaraan Bermotor Pada Kantor Samsat Cibinong

The study aims to detect fraud on the financial statements by using the Beneish Ratio Index Method on  companies listing on the Indonesia Stock Exchange. The data used in this study are secondary data for the periode of 2016 to 2018, obtained from the website www.idx.com with a total of 20 sample companies in the manufacturing industry sector (automotive and its components sub sector and garment and textile sub sectors) to find out which companies are classified as manipulators and non- manipulators. Data collection techniques use purposive sampling, in which  the researcher only takes data that match the criteria required. Quantitative descriptive data analysis technique is utilized using the beneish ratio index. The results show that  such detection can be solved by the employment of  8 Beneish ratio Index variables, namely DSRI, , GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. The result also show that  from the period of 2016 to 2018  there were 14 companies  indicated manipulators, 7 of which are automotive and components sub sectors and 7 others are garment and textile sub sectors. On the other hand, there are 6 companies indicated non-manipulator; 2 of them are automotive and components sub sectors and 2 others are garment and textile sub sectors.   Keyword : Beneish Ratio Index, Financial Statement Fraud, Fraud