Implementation Of Calculation, Withholding, And Reporting Of Income Tax Article 4 Paragraph (2) On Deposit And Savings Interest At PT BPR Sahabat Tata
DOI:
https://doi.org/10.24905/icobis.v2i1.90Keywords:
Income Tax Article 4 Paragraph (2), Deposit Interest, Savings Interest, Tax Withholding, Tax ReportingAbstract
This study aims to analyze the implementation of the calculation, withholding, and reporting of Article 4(2) Income Tax on deposit and savings interest at PT BPR Sahabat Tata. Given the importance of tax compliance in the banking sector, this study employs a descriptive qualitative approach through observation, interviews, documentation, and literature reviews. The findings indicate that PT BPR Sahabat Tata has implemented tax procedures in accordance with applicable regulations. Final income tax at a rate of 20% is automatically withheld through the banking system for customers with balances exceeding IDR 7,500,000. The withheld tax is subsequently remitted to the state treasury and reported through the e-Bupot Unifikasi system. This study concludes that systematic and computerized tax administration can improve compliance and enhance the accuracy of tax obligations in the banking sector
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