Journal of Applied Sciences in Accounting, Finance, and Tax
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
72 Documents
<![CDATA[Cost-Volume-Profit (CVP) Analysis as a Profit Planning of Tour Packages at PT Tour East Indonesia, Denpasar ]]>
<![CDATA[A A P R Dewi]]>;
<![CDATA[C Ardina]]>;
<![CDATA[A A P Suardani]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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<![CDATA[PT Tour East Indonesia is one of the companies engaged in travel agents in Bali. This company has not implemented a cost-volume-profit (CVP) analysis in preparing profit plans. This study aims to determine the level of tour package sales s at the level of break even, to determine the level of sales of tour packages that must be achieved in 2018 if the company wants a profit of 20% from 2017 and to analyze the level of margin of safety so that the company does not suffer losses in 2018. This study uses secondary data types. Data collection is done through interviews, documentation and observation. The analytical techniques used are descriptive quantitative analysis techniques including the least squares method to separate semi variable costs, contribution margin, break even point analysis, margin of safety analysis and profit planning analysis. The results of this study indicate that the analysis of cost-volume-profit (CVP) can help management in profit planning and also provide information on the break-even sales value of the tour package for 2018 amounting to Rp. 5.915.226.769 or 1.352 pax or 27% of sales budgeted in 2018. If the company wants to achieve a profit target of 20% of year profits 2017, then the tour package sales volume that must be achieved is Rp. 27.753.815.507. The level of security of the company's sales decline so as not to suffer losses in 2018 by 73%.]]>
<![CDATA[The Effect of Budget Participation, Budget Emphasis, and Compensation on Budget Slack at Le Grande Bali ]]>
<![CDATA[Anak Agung Istri Indah Utari Dewi]]>;
<![CDATA[I M A Putrayasa]]>;
<![CDATA[A A G M Suarjana]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v3i2.2139
<![CDATA[Managers and supervisors at Le Grande Bali participate in preparing company budgets and pressured to be able to achieve budget targets, so managers and supervisors make it easier to achieve budget targets through budgetary slack to get compensation in the form of bonuses but also offset by penalties to managers and supervisors and all existing employees at Le Grande Bali a truth inducing system. This study aims to determine the effect of budget participation, budget emphasis, and compensation on budgetary slack both partially and simultaneously on Le Grande Bali. The type of data used in this study is primary data obtained by distributing questionnaires to respondents. The questionnaire was distributed to the Head of Department and supervisors of each section department and subordinates who were involved in the budgeting process at Le Grande Bali. The sampling method in this study uses saturated samples using multiple linear regression analysis techniques. The results of this study indicate that: (1) Budget participation does not affect budgetary slack. (2) Budget emphasis has a significant positive effect on budgetary slack. (3) Compensation has no effect on budgetary slack. (4) Budget participation, budget emphasis, and compensation simultaneously have a significant positive effect on budgetary slack.]]>
<![CDATA[Preference Government Regulation No 23 of 2018 with General Income Tax Scheme ]]>
<![CDATA[Nufera L D]]>;
<![CDATA[I N Darmayasa]]>;
<![CDATA[I N Mandia]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v2i2.1529
<![CDATA[This study aims to comparing between Government Regulation No. 23 of 2018 (PP 23) with the general income tax scheme to find out the most appropriate and profitable method for Small and Medium Enterprise. This research used qualitative analysis technique. Data is collected through interviews with entity owner, tax consultant, and tax academic. The informant's perspective that PP 23 is fair, optional, and educational. Taxpayers prefer to use PP 23 because it’s simpler than the general scheme, even though making it a higher tax payment. The preference of informants related to PP 23 is more profitable than PP 46. Consultant and tax academic believe that PP 23 can improve tax compliance. There are concerns that taxpayers who prioritize rationality will use policy loopholes to develop aggressive tax planning. This finding is an alternative to legal tax planning and as an alternative to making tax policies to encourage small and medium enterprises. This research has some novelty, PP 23 is a substitute policy of PP 46 believed to be more fair and hasn’t been widely studied, this research using qualitative method refers to comparative to complementing previous research, and research contributions are very useful for taxpayer education that are in line with the government's program to increase the small and medium enterprise class.]]>
<![CDATA[Management Audit As an Evaluation Tool of Hotel Room Revenue Performance ]]>
<![CDATA[N P Reza M S P]]>;
<![CDATA[I N Subratha]]>;
<![CDATA[I K Parnata]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v3i1.1802
<![CDATA[The biggest revenue of a hotel comes from room sales, which is 52,4%. Therefore, room revenue is the most important aspect to consider. This study focuses on hotel room revenue performance at Fairmont Sanur Beach Bali. Hotel room revenue performance is assessed from the achievement of the realization of hotel room revenue budget. The existence of unfavorable differences between budget and realization of the hotel room revenue indicated by hotel room revenue is not performing well therefore it is necessary to identify the cause of the differences. This study aims to evaluate and to find out the cause why hotel room revenue in Fairmont Sanur Beach Bali does not perform well. Research method used is descriptive analysis techniques, namely through the stages of management audit. The data used in this study are qualitative and quantitative data, obtained through interviews and documentations. The result shows that the cause of hotel room revenue does not perform well is the occupancy rate that did not reach the target as a result of a decrease in the number of guests on the market segment who comes to Bali. Moreover, the promotion program of Fairmont Sanur Beach Bali has not been able to capture the market, so though there was an increase in the number of guests, the occupancy rate did not increase. Based on these findings, recommendations are then given to improve hotel room revenue performance in the future.]]>
<![CDATA[Evaluation of the Operational Budget Variance and Its Impact on Financial Performance at BRC Bar & Restaurant ]]>
<![CDATA[K F Andriani]]>;
<![CDATA[I W Karman]]>;
<![CDATA[I M Sudana]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v2i1.1288
<![CDATA[This research aims to determine 1) Effectiveness of operational budget implementation in 2017 at BRC Bar & Restaurant. 2) Efficiency of operational budget implementation in 2017 at BRC Bar & Restaurant. 3) The impact of the budget variance on the financial performance of 2017 at BRC Bar & Restaurant. This research used primary data that is the form of tolerance limits deviations, effectiveness and efficiency criteria, and cost percentage, and also used secondary data, that is operational budget reports, item sales report of food and beverages in 2017, quantity and price of food and beverage that obtained from BRC Bar & Restaurant through interview and documentation. Analysis techniques that used in this research are quantitative analysis technique by calculating the ratio of effectiveness, ratio of efficiency, variance analysis, and profitability ratio and also used descriptive qualitative technique which explains the cause of variance and the impact of budget variance to financial performance. The results show that the effectiveness level of operational budget implementation in 2017 is still less effective, because it has a ratio below 90,01% caused by the variance in operating income and for the efficiency level of operational budget implementation is still less efficient because it has a ratio above 65,01% due to the variance in operational costs. The difference in operational budget that occurs affects the decreased financial performance seen from profitability ratios. This shows that the implementation of the operational budget that has been arranged is still not going well.]]>
<![CDATA[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) ]]>
<![CDATA[I W S A Gunawan]]>;
<![CDATA[W H Utthavi]]>;
<![CDATA[L M Wahyuni]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v3i1.1813
<![CDATA[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.]]>
<![CDATA[Influence of Advertising Expense and Cost of Room Sold on Room Revenue in ISBD ]]>
<![CDATA[K W Angga]]>;
<![CDATA[I N Subratha]]>;
<![CDATA[I M Wijana]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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<![CDATA[Ibis Style Bali Denpasar room revenue has decreased over the past 3 years despite having issued advertising Charges and set the appropriate room rates but room revenue is still not maximal. This study aims to determine the effect of Advertising Expenses and Room Sales Cost on Room Revenues at Ibis Style Bali Denpasar. The independent variables used in this study are Advertising Expenses and Room Sales Cost and for the dependent variable in this study is Room Revenue. The research method used is classic assumption test, correlation analysis, determination analysis, multiple linear regression analysis, t test and f test by using the help of the SPSS 24.0 program. Based on the results of the study and the results of data analysis, the variable advertising costs affect room revenue, which shows the results of the t-count value of 4.909 is greater than the t-table of 1.68 with t-count in the rejection area h0 means h0 is rejected and ha is accepted . The cost of room sales affects the room income which shows the results of the t-count value of 1.967 greater than t-table of 1.6 with t-count in the rejection area h0 means that h0 is rejected and ha is accepted. Advertising expenses and room sales costs of room revenue have an F-count value of 52.073 greater than f-table of 2.42 with f-count being in the rejection area h0 means that h0 is rejected and ha is accepted. The coefficient of determination shows a value of 0.698, this shows that the advertising burden and cost of room sales are partially and simultaneously contributing 69.8% to room revenue. From the explanation above, it can be concluded that there is an influence between advertising expenses and room sales cost of rooms on room revenues both partially and simultaneously. Thus, the hotel is expected to pay more attention to advertising spending and ensure that the room price is appropriate because it affects the room revenue obtained by the hotel.]]>
<![CDATA[The Analysis of Tax Planning Application of Article 21 Income Tax for Permanent Employees in Efficiency of Tax Expenses at CV Prima Abadi ]]>
<![CDATA[Bambang W]]>;
<![CDATA[N K Sukasih]]>;
<![CDATA[L M Wahyuni]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v2i2.1551
<![CDATA[This research aims to determine the comparison and the influence of the implementation of tax planning of article 21 income tax on the efficiency of tax expense on CV Prima Abadi. The focus of this research is tax planning through three methods of withholding Article 21 income tax, and there are three methods are gross method, net method and gross up method. The data analysis technique used in this research are quantitative descriptive analysis technique. Based on the results of research, it can be concluded that applying the gross up method is more efficient to provide savings than doing the net method and gross method, because the cost of article 21 income tax of the employees may be charged on a fiscal basis. The income tax economizing of company owed in 2018 amounted to Rp.10.025.371,00. However, as result of replacing the enjoyment into allowances, the company paid an additional article 21 income tax amounted to Rp.6.686.247,00. So the total savings of company Income Tax after the increasing of the article 21 income tax is Rp.3.339.124,00. CV Prima Abadi should change the method of calculating the deduction of Income Tax Article 21 from the net method into a gross up method.]]>
<![CDATA[Income Tax and VAT Review as Evaluation of Tax Obligations ]]>
<![CDATA[I Kadek Yoga Sanjaya]]>;
<![CDATA[I N Darmayasa]]>;
<![CDATA[I N Mandia]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v3i2.2131
<![CDATA[This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.]]>
<![CDATA[Analysis of Transfer Pricing Method Determination in Transfer Pricing Documentation Practice at PT ABC Denpasar ]]>
<![CDATA[N K Suandari]]>;
<![CDATA[N S Hardika]]>;
<![CDATA[I M Wijana]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v2i1.1302
<![CDATA[PT ABC conducts an affiliated transaction with PT KLM and fulfills one of the conditions which require holding and storing transfer pricing documents in accordance with PMK No. 213 / PKM.03 / 2016. In carrying out its obligations, the first thing that PT ABC must do is to determine the transfer price method and PT ABC have to know the documents that need to be prepared in fulfilling its tax obligations. This study is intended to analyze the determination of transfer pricing method in the practice of transfer pricing at PT ABC and to find out the documents that should be prepared by PT ABC in the practice. The data used in this study are primary data obtained from interviews and secondary data obtained through documentation. The analysis technique used in this study is qualitative descriptive. Based on the results of the study, the transfer pricing method that suits with the condition of PT ABC is Comparable Uncontrolled Price/CUP. Documents that should be prepared by PT ABC are local documents.]]>
