cover
Contact Name
I Gede Made Karma
Contact Email
igmkarma@pnb.ac.id
Phone
+6281338158240
Journal Mail Official
jasafint@pnb.ac.id
Editorial Address
Jl. Raya Uluwatu No.45, Jimbaran, Kec. Kuta Sel., Kabupaten Badung, Bali 80361
Location
Kab. badung,
Bali
INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
Published by Politeknik Negeri Bali
ISSN : -     EISSN : 26552590     DOI : http://dx.doi.org/10.31940/jasafint
Core Subject : Economy,
Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on issues on Accounting (Financial Accounting, Management Accounting, Public Accounting, Auditing, and Accounting Information Systems), Finance (Capital Market, Financial Statements Analysis, and Financing), and Tax (Income Tax, VAT, Tax Audit, and Tax Accounting).
Articles 48 Documents
TAX PLANNING FOR INCOME TAX ARTICLE 21 TO MAXIMIZE DEDUCTIBLE EXPENSES ON PT ABC Bagus S I, A A; Darmayasa, I N; Purwanta, I W
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.349 KB) | DOI: 10.31940/jasafint.v3i1.1814

Abstract

This study aims to determine the appropriate tax planning application for Article 21 Income Tax for PT ABC so income tax income can be minimized according to applicable tax regulations. The type of data used in this study is quantitative and qualitative data. The data source is secondary. All data are collected by observation and documentation method. The data analysis technique is comparative descriptive analysis. Based on the results of the study it can be concluded that there are differences in income tax expense before and after the implementation of tax planning applied by PT ABC using a net basis method in the calculation of 21 employee income tax in 2018. Tax planning for PT ABC causes taxable income which is the basis for the imposition of corporate income tax to be smaller. Income tax payable before tax planning for 2018 amounted to Rp.232,687,569.00 to Rp. 230,071,387.00 after tax planning. This shows that there is tax savings of Rp.2,616,182.00. This research contributes to PT ABC by providing an alternative method of calculating income tax for 21 employees so as to minimize the tax burden which must be carried out PT ABC.
TAX AUDIT ANALYSIS OF CHICAGO ENTERPRISE LTD IN PREVENTING THE TAX LAWSUIT STRATEGIES ON DISPUTE THE NOTICE OF TAX UNDERPAYMENT ASSESSMENT OF INCOME TAX ARTICLE 21 IN TAX COURT OF JAKARTA Pranata, I P W R; Hardika, N S; Hudiananingsih, P D
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.355 KB)

Abstract

This study aims to analyze the process of tax audit of Chicago Enterprise, Ltd that raises Notice of Tax Underpayment Assessment of Income Tax Article 21 and to formulate appropriate and targeted strategies in winning a lawsuit in the Jakarta Tax Court. The data used are qualitative and quantitative data. Sources of data are primary and secondary data. Data collecting process used are observation, interview, and documentation. Researcher uses qualitative data analysis technique, whereas tax audit data was analyzed and compared with the tax law to prove the mal procedures on the investigations. The result of the research proves that Notice of Tax Underpayment Assessment Number 00003/201/15/525/2017 has violated the provisions of taxation such as PMK 184/PMK.03/2015 on Procedures of Inspection, where the examiner does not follow the rules and stages of investigations and ignore the rights of taxpayers that should be obtained in the process of investigation; PMK 183/PMK.03/2015 Procedures for Issuance of Tax Assessment Letter and Tax Claims, where SKPKB has been issued and delivered by courier when the taxpayer is still in the process of final discussion of investigation results in KPP Pratama Klaten; Instructions of the Director General of Taxation No. 12/PJ/2016 concerning the policy of issuance of instruction/approval/assignment and execution of inspection during the tax amnesty periode where KPP Pratama Klaten issues tax assessment in the period of tax amnesty and does not provide an opportunity for taxpayers to join the program. Because of that the company supplicates the judges to grant the lawsuit.
COMPARATIVE ANALYSIS OF ARTICLE 21 INCOME TAX CALCULATION TO MAKE INCOME TAX EXPENSES EFFICIENT (CASE STUDY AT PT. BTS) Yulianti, N S; Partika, I D M; Jaya, I M S A
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.344 KB) | DOI: 10.31940/jasafint.v2i1.1304

Abstract

For a company tax is a burden that can reduce the amount of profit earned, so the company needs to perform an action to minimize the amount of tax payable. Effort to minimize tax in accordance with tax provisions are often referred to tax planning. Tax planning for income tax article 21 is very important for a company, because in addition to earn a profit as much as possible, the company must also pay attention to the welfare of its employees. In conducting a tax planning, in addition to pay attention to the welfare of its employees, the company must also consider the impact of tax planning for the company, so that a company should choose the right method in the calculation of taxes, especially income tax article 21. This research intended to determine the effect of tax planning comparative in three policies/ cutting methods of Tax Article 21 in an effort to efficiently tax payable on PT. BTS. Type of data used in this research is secondary data obtained through the documentation and data analysis technique used is quantitative descriptive. Based on the research results, comparison of the calculation of income tax article 21 by using gross method, net method, and gross up method, the most efficient is gross up method or giving allowances amounted to taxes payable. From the comparison of the three calculations performed, gross up method generating efficiency of the corporate income tax payable in 2017 amounting to Rp 286.786.757,00 compared to other methods. But because of replace enjoyment into allowances, the company paid an additional income tax article 21 amounting to Rp 118.117.750,00, so the total corporate income tax savings after an increase in income tax article 21 is Rp 168.669.007,00. (Rp 286.786.757,00 - Rp 118.117.750,00).
ANALYSIS OF RECEIVABLES MANAGEMENT TO MINIMIZE BAD DEBTS AT GO VACATION INDONESIA Yuliasari, N L R; Suandi, I K; Sudiadnyani, I G A O
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.329 KB) | DOI: 10.31940/jasafint.v2i2.1545

Abstract

This study aimed to describe 1) credit analysis in Go Vacation Indonesia 2) assessment of management of receivable accounts in Go Vacation Indonesia 3) management of receivable accounts to minimize bad debts in Go Vacation Indonesia. The data that was used for this study were aging account receivable schedule, credit sales data, credit standards, and receivable accounts policy. The measuring instruments that was used to carry out this research were 5C analysis to analyze the standard credit facility, assess the management of receivables which included billing and collecting of receivables policies to analyze compliance with policies and ratios related to receivable accounts to evaluate management of receivable accounts, management of receivable accounts minimized bad debts to minimize bad debt expenses. The results of the study showed that the 5C analysis for credit facility granting standards had fulfilled the requirements. Billing and collecting receivables were not effective yet because they did not appropriate with the policy. The results of the ratio of receivable accounts were not optimal. Bad debt expenses that could be minimized in 2016 was Rp59,893,531, in 2017 was Rp80,185,316, in 2018 was Rp69,989,977.
MANAGEMENT AUDITING: CONTROLLING FOOD AND BEVERAGE COSTS AT THE OBEROI BALI HOTELS Fitri, A A M Y; Yasa, I B A; Mandia, I N
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.349 KB)

Abstract

This study examines the effectiveness and efficiency of controlling food and beverage costs and reveals findings obtained during the management audit, so that appropriate recommendations can be given for better company?s performance in the future. The analysis technique uses quantitative and qualitative descriptive. Data sources are primary and secondary data obtained through observation, interviews, documentation and questionnaires. This study shows that food and beverage costs are still above the company's standards, so that effectiveness and efficiency can?t be achieved. Companies need to supervise the purchase of raw materials, use entertainment fees, and food spoiled so that food and beverage costs can be controlled properly. In addition, food and beverage sales must be increased in order to meet sales targets, so as to provide maximum benefits for the company.
THE ANALYSIS OF HOTEL ROOM COST BASED ON ACTIVITY BASED COSTING SYSTEM AT “RTS” BATURITI Rahayu, L G R D; Subratha, I N; Suta, I W P
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.357 KB) | DOI: 10.31940/jasafint.v2i1.1289

Abstract

The purpose of this research to analyze and reveal the cost of hotel room based on Full Costing at Royal Tulip Saranam Resort & Spa (RTS) Baturiti, the cost of hotel room based on Activity Based Costing System (ABCS) at RTS Baturiti, and knowing the efficiency of the cost of hotel room based on ABCS at RTS Baturiti. The application of ABCS method at RTS Baturiti is expected to control costs better than to use of the Full Costing method in the hotel because the ABCS method allocates activity-based costs so as to provide a more accurate cost measurement of activity cost triggers. The result of the cost of hotel room by using ABCS, when compared with Full Costing method, it is seen that room type Saranam Room, Saranam Retreat, Deluxe Saranam, Saranam Deluxe Family, Saranam Suite shows the smaller difference from the stipulation of basic expenses in RTS Baturiti, show that for Saranam Room Rp 52.767, Saranam Retreat Rp 29.699, Saranam Deluxe Rp 328.263, Deluxe Family Saranam Rp 210.183 and Saranam Suite Rp 837.689. As for the type of room Hiltop Villa shows a larger difference around Rp 1.943.022. The difference is due to the cost of the cost driver in each room type. ABCS is able to allocate the cost of activity to each room type appropriately based on the consumption of each activity.
ANALYSIS OF RECEIVABLES MANAGEMENT TO CONTROL THE RISK OF UNCOLLECTED RECEIVABLES AT AYODYA RESORT BALI Junarsa, I N T; Sudiartha, I K; Subiyanto, P
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.341 KB) | DOI: 10.31940/jasafint.v3i1.1794

Abstract

This study aims to determine 1) management of receivables at Ayodya Resort Bali 2) the efforts to control the risk of uncollected receivables at Ayodya Resort Bali. Data used in this study were aging schedules, credit sales, total receivables, credit policy. Measuring instruments used to conduct this research were 5C analysis to analyze credit standards, accounts receivable policy to analyze receivables collection compliance, related ratios to receivables such as accounts receivable turnover ratios, average receivables collection ratios, arrears ratios and billing ratios to assess performance of receivables, a backup method for calculating receivable losses to control the risk of uncollectible receivables. The results of receivables management were classified not good after being analyzed using three indicators. The first indicator is not fulfilled based on the 5C analysis for credit standards. The second indicator is not fulfilled because the collection of accounts receivable is not in correspondence with hotel credit policy. The third indicator is not fulfilled because the results of the analysis on receivable performance using the ratios are not optimal. The amount of receivables is classified high, so it needs to establish an allowance for losses in an effort to control the risk of bad debt.
ANALYSIS OF ACCOUNTING TREATMENT ON SOCIAL RESPONSIBILITY AT PT. ANGKASA PURA I (PERSERO) INTERNATIONAL AIRPORT I GUSTI NGURAH RAI- BALI Sumantini, N W A; Suciwati, D P; Karma, I G M
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.359 KB)

Abstract

Accounting of social responsibility is a useful tool for the company in expressing social activities. This research aims to assess the treatment of social responsibility accounting at PT Angkasa Pura I Bali in accordance with PSAK No. 1 Paragraph 14, law 40 of 2007 and regulation of the minister of SOEs No. PER 02/MBU/7/2017. Technique of collecting data using interview method, observation and documentation. Analysis technique of this research is descriptive qualitative analysis technique and quantitative descriptive analysis technique by using index Wallace. Result of analysis of accountancy treatment of social at PT Angkasa Pura I Bali show accounting treatment of social responsibility has been in accordance with PSAK No.1 Paragraph 14 that has to make a separate report in the Partnership Program and Community Development Report, Main Financial Statements and Sustainability Report. Reporting accounting for socially responsible accountability applied by PT Angkasa Pura I Bali is in conformity with Law 40 of 2007 Article 74 and Regulation of the Minister of SOEs. PER-02/MBU/7/2017 which can be reviewed the form of Partnership Program and Community Development Report consist with guidance on the format of BUMN Minister's Circular Letter no. SE-02/MBU/Wk/ 2012. Social responsibility accounting disclosures presented in the sustainability report at PT. Angkasa Pura I (Persero) based on the GRI G4 guideline produce an index Wallace of 37%.
TIME BUDGET PRESSURE AS MODERATING VARIABLE ON THE EFFECT OF PROFESSIONALISM, EXPERIENCE AND AUDIT FEE ON AUDIT QUALITY Wiguna, I K A; Yasa, I B A; Suardani, A A P
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.334 KB) | DOI: 10.31940/jasafint.v2i2.1549

Abstract

Audit quality is the probability of an auditor where the auditor can find violations in his client's accounting system and report it in the audit report. Audit quality is influenced by various factors including professionalism, audit experience, audit fees and time budget pressures. This research aims to analyze the influence of professionalism, audit experience, and audit fees on audit quality, whether time budget pressures moderate the influence of professionalism, audit experience, and audit fees on audit quality. The population in this research are auditors who work at the Public Accounting Firm in Bali that were registered in the IAPI 2019 directory. The samples of this research are 70 auditors. This research use saturated sampling method. The analysis technique used in this research is modeling techniques with partial least square (PLS) through SmartPLS 3.0 application. The results of this research indicate that professionalism has a positive and significant effect on audit quality. Audit experience has a positive effect but not significant on audit quality. Audit fee have a positive and significant effect on audit quality. Time budget pressure does not moderate the influence of professionalism, audit experience and  audit fees on audit quality.
ANALYSIS OF FISCAL RECONCILIATION AND APPLICATION OF PMK NUMBER 169/PMK.010/2015 TO COMMERCIAL FINANCIAL REPORTS IN DETERMINING THE INCOME TAX PAYABLE FOR 2018 (CASE STUDY AT PT LBAS) Gunawan, I W S A; Utthavi, W H; Wahyuni, L M
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.359 KB) | DOI: 10.31940/jasafint.v3i1.1813

Abstract

Tax is one of the biggest source of incomes to increase development and welfare of people's lives but for companies, taxes are considered as a burden in obtaining maximum profit. For this reason, taxation arrangements are needed in accordance with existing regulatory requirements to minimize tax payments. PT LBAS is a company engaged in hospitality services aiming to obtain maximum profit. One way to reach that goal is by making fiscal correction in accordance with applicable tax regulations. The type of data in this study is quantitative and qualitative, and data source is secondary obtained through documentation. The results of this qualitative-descriptive research are PT LBAS financial statements that are not in accordance with tax regulations relating to net income before taxes increased to Rp4,467,665,861.00, the amount of tax underpaid amounting to Rp524,264,758.00. Therefore, when making corrections the company is required to pay off the calculation of the debt equity ratio and nominative list in order to minimize the request for inspection by the tax authorities.