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p-Index From 2019 - 2024
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This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
N W D Ayuni
Politeknik Negeri Bali
Economics, Econometrics & Finance

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 1 
Analysis Position of Potential Financial Distress at Bali Paragon Resort Hotel L P Sintya Dewi; I M Sudana; N W D Ayuni
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 | DOI: 10.31940/jasafint.v2i2.1550

Abstract

The early stage of bankruptcy usually begins with financial distress. The condition of financial distress is inability of the company or unavailability of funds for payments that are due. Analysis of financial distress in the company expected to prepare a strategy to anticipate of bankruptcy. The purpose of this research is to know the position of potential financial distress at Bali Paragon Resort Hotel. This research is a quantitative research that used secondary data. The data used financial statements of Bali Paragon Resort Hotel from 2015 to 2018. The variables used is financial ratios in the Altman Z-score modification method, consists of: working capital to total assets, retained earning to total assets, earning before interest and tax to total assets, book value of equity to book value of debt. The data analysis technique used is the Altman Z-score modification method because it can be used to predict the financial condition of all types of companies. The results in this research used the Altman Z-score modification method indicate that the conditions of Bali Paragon Resort Hotel in 2015 to 2018 is non financial distress.
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 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 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 M Sudana L P Sintya Dewi N K P Handayani N L K M Windari Putu Suari Pradnyastuti W H Utthavi