ANALYSIS OF SAVINGS INTEREST CALCULATIONS TO CALCULATE PPH ARTICLE 4 PARAGRAPH 2 WHICH MUST BE WITHDRAWN BY CUSTOMERS OF BANK SULUTGO BRANCH TONDANO
Keywords:
Savings Interest Calculation, Income Tax Article 4 Paragraph 2Abstract
This study's objective was to investigate the manner in which interest earned on savings accounts is included in the total amount of income tax that must be withheld from customers in accordance with Article 4, Paragraph 2 of the Internal Revenue Code. The Tondano Branch of PT Bank SulutGo is an example of a financial organization that provides customers with possibilities for savings. When calculating the amount of interest payable on savings accounts, the Tondano Branch of PT Bank SulutGo uses a technique based on the average balance. The purpose of this study is to determine whether or not PT Bank SulutGo Tondano Branch correctly applies accounting principles when withholding and depositing tax on savings interest, as well as how it calculates the amount of Article 4 Paragraph 2 Income Tax that must be withheld from customers. Additionally, this study will investigate how the bank determines the amount of income tax that must be withheld from customers. A qualitative descriptive method was used in the conducting of this inquiry.
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