Analysis of Tax Potential on Differences in The Value of Capital Payments of Foreign Investment Companies in PT YEL in Badung

Oktavianti, Anak Agung Made Dian

Journal of Tourism Economics and Policy
Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press

This study aims to identify potential tax liabilities resulting from differences in capital contribution values ​​in foreign-invested companies, using a case study of PT. YEL in Badung Regency. Data collection methods included literature review and observation. The analysis was conducted by calculating interest on the debt-to-receivable relationship between the company and its shareholders, as well as potential taxes on interest income. This study also considered tax calculation options if the company experiences a loss or profit in 2022. The analysis revealed a discrepancy between the capital contribution value stated in the deed of establishment and the actual value, which resulted in the company recording shareholder receivables and requiring it to calculate interest and taxes on the difference in capital contribution in 2022.