IMPLEMENTATION OF WITHHOLDING, DEPOSIT AND FINAL INCOME TAX REPORTING ON DEPOSIT INTEREST AT PT.BANK RAKYAT INDONESIA KANCA KOTAMOBAGU
Abstract
This study aims to find out how the process of withholding, depositing, and reporting Final income tax on deposit interest at Bank Rakyat Indonesia Kanca Kotamobagu and what is the mechanism for withholding, depositing, and reporting Final income tax on deposit interest on. Bank Rakyat Indonesia Kanca Kotamobagu has been in accordance with (PP) No. 131 of 2000.The type of research used by the researcher is Descriptive Research.The result of the research is the process of deducting, depositing and reporting Final income tax on deposit interest at Bank Rakyat Indonesia Kanca Kotamobagu is different from other banks, namely because it uses a calculation method based on daily balance where this calculation is more profitable than using other calculations, and the mechanism for withholding, depositing, and reporting Final income tax on deposit interest at Bank Rakyat Indonesia Kanca Kotamobagu has been in accordance with (PP) No. 131 of 2000.
References
Ahmad, Suryana. 2017. “Metode Penelitian Metode Penelitian.” Metode Penelitian Kualitatif 3(17): 43. http://repository.unpas.ac.id/30547/5/BAB III.pdf.
Chrisna Saragih, Lydia D, Joseph P Kambey, dan Aprili Bacilius. 2023. “Analisis Dampak Implementasi Kenaikan Tarif Pajak Pertambahan Nilai (Ppn) 11% Pada Pt.Hasjrat Abadi Outlet Tondano.” Jurnal Ekonomi,Kependidikan,Manajemen,Dan Akuntansi 1(4): 22–34. https://jekma.feb-unima.com/index.php/jekma/article/view/51.
Fiantika, Feny Rita, Mohammad Wasil, S R I Jumiyati, Leli Honesti, S R I Wahyuni, Erland Mouw, Imam Mashudi, et al. Metodologi penelitian kualitatif.
Mataputung, Feibyola. 2024. “PT . Bank perkreditan rakyat ( bpr ) paro laba tondano.” 2(1): 70–82.
Rahmadani, Indra Marto Silaban, Rizal Ahmad, Dewi Nurmasari Pane, Miftah El Fikri, Muhammad Rizal, Rini Indahwati, et al. 2023. “penerapan pajak penghasilan final (pph final) atas bunga simpanan berjangka (deposito) pada sistem informasi manajemen koperasi.” Proceedings Economic, Social Science, Computer, Agriculture And Fisheries (Escaf) 2nd 2023: 1172–79. https://semnas.univbinainsan.ac.id/index.php/escaf/article/view/430/253.
Republik, Negara. 1945. “Dalam Upaya.”: 224.
Talenggoran, Apriska, Rocyke I J Pangkey, dan Olviane O Sumampouw. 2023. “Analisis Perhitungan Bunga Tabungan Untuk Pada Nasabah Bank Sulutgo Cabang Tondano.” 1(2): 101–9. https://jekma.feb-unima.com/index.php/jekma/article/view/22/22.
Tinggogoy, Vanecia Villea, Frida Magda Sumual, dan Lenny Evinita. 2024. “Analysis of Final PPH Calculations Article 4 Paragraph 2 on Interest Tax on Deposits and Savings at PT. BPR Kartika Matuari Tomohon.” Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 19(1): 69–76. doi:10.32832/neraca.v19i1.16654.
Zikmund, 2017. 2021. “Bab Iii Metodologi Penelitian Kualitatif.” Nuevos sistemas de comunicación e información: 2013–15.
