Answer
no
Work Step by Step
We first simplify above the fraction bar, and we then cancel out terms that are both in the numerator and the denomentor.
$\frac{81xy}{3y}\overset?=9xy$
$\frac{/\!\!3\times27x/\!\!y}{/\!\!3/\!\!y}\overset?=9xy$
$27x\ne9xy$