Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
W H Utthavi
Politeknik Negeri Bali
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Evaluation of Tangible Fixed Assets Acquisition in the Corporate Income Tax Planning Framework in Relation to Tax Efficiency at PT. Es Bali N K P Handayani; W H Utthavi; N W D Ayuni
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 | DOI: 10.31940/jasafint.v2i1.1307

Abstract

Assets are one of the most important parts of a company that must be managed properly. In the procurement of fixed assets, the company should consider the most favorable financing alternatives either in cash, credit or leasing. This research was conducted to know the application of tax planning, which purchasing alternative among of cash, credit and finance lease that gives the highest tax saving for PT. Es Bali. The data in this study is secondary data in the form of asset data purchased by the company, interest rate, interest rate to be used as discout factor, and down payment of lease paid by the company. The data collection procedure used in this research is in the form of documentation technique. The analysis by the authors in this study using quantitative data analysis techniques and data analysis techniques descriptive comperative. The results show that financial lease method provides the largest tax savings compared with other methods. Financial lease method gives tax savings of Rp. 116,978,703 for the nominal value and Rp. 236,445,409 for the present value compared to credit financing. Meanwhile, when compared with the cash method, leasing gives a tax savings of Rp. 319,927,006 for the nominal value and Rp. 397,521,943 for the present value. This is because the financial lease has a deductible expense tax deductions more than the method of cash and bank credit.
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) I W S A Gunawan; W H Utthavi; L M Wahyuni
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 | 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.
Analysis of Input Tax Recalculation to Hospital Services (Case Study at PT CRB) Putu Suari Pradnyastuti; W H Utthavi; N W D Ayuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2417

Abstract

PT CRB is a taxpayer who has a business in the field of medical health services specifically eye hospital. Initially, PT CRB only reported its monthly Value Added Tax (VAT) from January to December 2019. However, the reported amount of Input Tax wasn’t in accordance. Input Taxes from drug purchases can’t be separated exactly between delivery of drugs that are VAT payable and non-VAT payable, so the Input Taxes can’t be fully credited and must be calculated with the guidelines of the Minister of Finance Regulation No. 135/PMK.11/2014. The purpose of this research was to determine the calculation of PT CRB Input Tax in 2019, the results of the recalculation of Input Taxes in accordance with PMK 135/PMK.11/2014, and the analysis of recalculated Input Taxes impact. The types of data used in this research are qualitative and quantitative data with secondary data sources. Data collection in this research is using interview techniques and documentation techniques. The data analysis technique used in this research is quantitative descriptive data analysis. Based on the results of the research, it can be concluded that the calculation of Input Tax on hospital services before recalculation shows that the total Input Tax reported by PT CRB in 2019 is about Rp. 180,518,250 and it has been fully credited. Results of the recalculation of Input Tax on hospital services at PT CRB 2019 based on PMK 135/PMK.11/2014 is Input Tax that can be credited during the January to December 2019 tax period is only Rp 63,914,935. The results of recalculated Input Taxes impact analysis are in the form of underpaid VAT of Rp 116,603,315 that be the main impact and the impact of administrative sanctions in the form of interest of 2% due to late payment of taxes.
The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT N M S Ambarawati; W H Utthavi; L M Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2126

Abstract

This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21 obligation, namely Rp1.289.756 for underpayment of article 21 income tax for permanent employees and Rp385.000 for final income tax article 21 on pension benefit.
The Analysis of Taxpayer Compliance Related to Tax Amnesty Policy at Tax Office Tabanan N L K M Windari; W H Utthavi; N W D Ayuni
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

Abstract

This study aimed to know the successful implementation of tax amnesty policy to improve taxpayer compliance at Tax Office Tabanan. The analysis technique used in this study is comparative method by using statistical test. The statistical test performed are Normality Test, Homogeneity Test, and Independent Sample T-Test that used to test the level of taxpayer compliance that measured using four indicators, namely: (1) Amount of Tax Receipts; (2) Number of Administrative Sanctions Issued; (3) Number of Taxpayers Who Late In Delivering Periodic Tax Return (Income Tax Article 21); and (4) Amount of Notice of Tax Collection Issued. Data of these four indicators measured in the period before tax amnesty policy was enacted (1 October 2015 until 30 June 2016) and the period after tax amnesty policy was enacted (1 April 2017 until 31 December 2017). The results of this study showed that there are no significant difference between taxpayer compliance after the enactment of tax amnesty policy and before the enactment of tax amnesty policy. This condition occur because the effect of tax amnesty can be seen in long term, low participation of taxpayers on tax amnesty program, and low awareness of taxpayers on their tax obligations.
Co-Authors I W S A Gunawan Luh Mei Wahyuni N K P Handayani N L K M Windari N M S Ambarawati N W D Ayuni Putu Suari Pradnyastuti