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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 D M Partika
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR) Ida Ayu Made Asvini Gita; I D M Partika; D P Suciwati
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.v4i1.2410

Abstract

The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.
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).
The Taxpayers Growth and Tax Receipts Relating to the Application of PP 23 of 2018 at KPP Pratama Denpasar Timur S D A P P Satrianingrum; I D M Partika; I M Suarta
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.v3i1.1809

Abstract

Due to less optimal of the application of PP 46 of 2013 makes government attempting to reform this rule by replacing PP 23 which came into force since 1 July 2018 by lowering the final tax rate to 0.5%. This rule is expected to be able to increase the growth of taxpayers and due to the decrease in tax rates will affect tax receipt. The purpose of this research is to determine the differences in taxpayer growth and tax receipt before and after the application of PP 23 of 2018 at KPP Pratama Denpasar Timur. This research method uses comparative with hypothesis testing using statistical tests with the Independent Sample T Test method for the taxpayer growth variable and using the Man Whitney U test method for the tax receipt variable. The results of the taxpayer growth analysis show a significant difference between the growth of taxpayers before and after the application of PP 23 of 2018 with an average increase of 0.05%. The results of the tax receipt analysis show that there is a significant difference between tax receipt before and after the application of PP 23 of 2018 with decrease tax receipt of 23%.
Analysis of the Treatment of Income Tax Article 25 Overpayment at PT AWD Ayu Arthami Wulandari; I D M Partika; A A Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.839 KB) | DOI: 10.31940/jasafint.v5i1.69-76

Abstract

The outbreak of the COVID-19 pandemic in Indonesia has greatly impacted various sectors, including PT AWD which is engaged in SPA services. PT AWD experienced a significant decrease in turnover, causing an overpayment of taxes caused by the payment of tax installments that have been paid every month. Based on this phenomenon, this study was conducted to determine the impact that occurs on PT AWD if it makes restitution or tax burden in managing the tax overpayment. This study was processed using descriptive qualitative techniques with primary data, namely the results of interviews with the employees of PT AWD, and secondary data in the form of company financial statements. Based on this research, it is known that if PT AWD makes restitution, PT AWD will get back the cash that has been paid on condition that it is able to meet the requirements for implementing restitution and comply with its tax obligations. Meanwhile, if PT AWD makes an imposition, the overpayment tax cannot be taken back by the company. Because the overpayment tax has been recognized as an expense in the company's financial statements, so this treatment is more advisable for taxpayers who have a relatively low nominal tax overpayment.
Tax Planning Analysis Based on SAVANT Approach at PT ASP N K Tri Meita Budi Claudia; I D M Partika; Ni Nyoman Aryaningsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.469 KB) | DOI: 10.31940/jasafint.v5i2.105-111

Abstract

This study aims to determine and analyse the application of tax planning with the SAVANT approach. The issuance of SP2DK shows that the company has not been optimal in fulfilling its tax obligations. This can lead to potential taxes and tax sanctions. So that companies need good and correct tax planning in order to maintain the efficiency of their tax expenses. This study uses qualitative methods with descriptive analysis. The analysis is carried out by examining the fulfilment of corporate tax compliance and arrange tax planning policies based on the SAVANT approach. This study results showed that the application of the SAVANT method was carried out by analysing tax planning including the implementation of the Tax Article 21 and Tax Article 23 planning strategies by applying the gross up method. The company can anticipate, negotiate, and transform their expenses. Based on the analysis of the company's added value with EVA, it shows that the tax planning that has been designed can provide added value of IDR 446.713.775,00. Tax planning analysis using the SAVANT method is expected to be used as the basis for tax decisions by PT ASP, so that the company can maintain the efficiency of their tax expenses and avoid potential tax sanctions.
Co-Authors A A Putri Suardani Ayu Arthami Wulandari Desak Putu Suciwati I M S A Jaya I M Suarta Ida Ayu Made Asvini Gita N K Tri Meita Budi Claudia N S Yulianti Ni Nyoman Aryaningsih S D A P P Satrianingrum