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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax
I M S A Jaya
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Comparative Analysis of Article 21 Income Tax Calculation to Make Income Tax Expenses Efficient (Case Study at PT. BTS) N S Yulianti; I D M Partika; I M S A Jaya
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.v2i1.1304

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 Credit Sales Policy to Minimize Uncollectible Receivable Risk at Bali Niksoma Boutique Beach Resort in Legian Ni Putu Rina Krisnawati; I K Sudiartha; I M S A Jaya
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.v4i1.2416

Abstract

The purpose of this study is to find out and analyze credit sales policies and to find out how much the allowance for receivable losses should be established at Bali Niksoma Boutique Beach Resort. This research uses qualitative data in the form of Standard Operating Procedures (SOP) and quantitative data in the form of aging schedules and sales data. The analytical tool used in the research is 5C analysis to analyze the crediting standards, credit sales policies using the checklist analysis method to analyze compliance with the credit sales policies, and the reserve method for calculating receivable losses. The results showed that the implementation of credit sales policies had not been carried out optimally, management of Bali Niksoma Boutique Beach Resort has implemented its credit policy, but there are still several policies that have not been implemented properly according to set standards. This can be seen throught the result of the checklist analysis that have been carried out. Meanwhile, for the credit standard, the management has not implemented the 5C principle maximally. The amount of bad debts is classified as high, so it is necessary to establish a reserve allowance for bad debts to minimize the risk of uncollectible accounts.
The Effect of Cash Turnover and Accounts Receivable Turnover on Profitability of Food and Beverage Companies on the IDX I Wayan Yoga Mila Pratama; I D M Mahayana; I M S A Jaya
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.12 KB) | DOI: 10.31940/jasafint.v4i2.137-142

Abstract

This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant effect between cash turnover on company profitability, then there is no effect There is a significant relationship between accounts receivable turnover on profitability and there is a positive and significant effect between cash turnover and accounts receivable turnover simultaneously on the company's profitability.
Co-Authors I D M Mahayana I D M Partika I K Sudiartha I Wayan Yoga Mila Pratama N S Yulianti Ni Putu Rina Krisnawati