ANALYSIS OF CALCULATION, RECORDING AND REPORTING OF THIRD PARTY FUND INTEREST TAX CASE STUDY AT BPR KARTIKA MATUARI TOMOHON
Keywords:
Calculation, Recording, Tax ReportingAbstract
Tax on interest and accounting reporting are regulated by tax laws and accounting standards. It is hoped that with these regulations, interested parties can apply them properly and correctly so that they will not cause harm to the customer and the state. Banks publish financial reports periodically. The object of research at BPR Kartika Matuari Tomohon is one of the savings and loan banking institutions. The purpose of this research is to find out whether the calculation and reporting of interest tax on Third Party Funds comply with tax regulations. The tax calculation stipulated by BPR Kartika Matuari Tomohon is in accordance with the rules of BPR Kartka Matuari Tomohon is in accordance with the applicable tax rules, namely in accordance with the Minister of Finance Regulation (PMK) No.212/PMK.03/2018 concerning withholding income tax on deposit interest and savings. Based on the Income Tax Law Article 4 paragraph 2 is deducted at a rate of 20%. Time tax calculation by multiplying the tax rate by the interest expense.
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