We start by evaluating the logarithm \( \log_{3}(81) \). Since \( 81 = 3^4 \), we have: \[ \log_{3}(81) = 4 \]
Next, we divide the result of the logarithm by 40: \[ \frac{4}{40} \]
We simplify the fraction \( \frac{4}{40} \) to obtain: \[ \frac{4}{40} = \frac{1}{10} \]
\(\boxed{\frac{1}{10}}\)
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