ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK BUNGA DANA PIHAK KETIGA (Studi Kasus PT BPR Supra Artapersada Cabang Cibeber)

Krismonita, Krismonita (2020) ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK BUNGA DANA PIHAK KETIGA (Studi Kasus PT BPR Supra Artapersada Cabang Cibeber). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

[img] Text
COVER.pdf

Download (33kB)
[img] Text
LEMBAR PENGESAHAN PEMBIMBING.pdf

Download (535kB)
[img] Text
LEMBAR PERNYATAAN BEBAS PLAGIAT.pdf

Download (530kB)
[img] Text
BAB I.pdf

Download (538kB)
[img] Text
BAB II.pdf
Restricted to Repository staff only

Download (357kB)
[img] Text
BAB III.pdf
Restricted to Repository staff only

Download (315kB)
[img] Text
BAB IV.pdf
Restricted to Repository staff only

Download (706kB)
[img] Text
BAB V.pdf

Download (159kB)

Abstract

Krismonita (1630621004) University of Muhammadiyah Sukabumi. Analysis of Calculation and Reporting of Third Party Funds Tax Interest at PT. BPR Supra Artapersada Cibeber Branch of Cianjur District (Supervisor Deni Iskandar Z, M.Ak., M.M and Venita Sofiani, SE., M.Sc). Currently income tax receipts (PPh) are the biggest state revenues compared to other state revenues. Income tax revenue (PPh) is expected to continue to increase in line with national economic growth. Therefore the government is implementing a breakthrough by wearing a final income tax system. The calculation and reporting of third party fund interest tax has been regulated based on tax regulations and government regulations. With this regulation it is expected that interested parties can implement it properly and correctly, so that it will not cause harm to the customer and also the State. Therefore this research aims to analyze and find out how the calculation and reporting of third party fund taxes, as well as the calculation of interest on third party funds on Income Tax article 4 paragraph 2 (final income tax), namely taxes on interest on savings, deposits and other types of savings that are What is the equivalent of whether the calculation and reporting of interest tax on third party funds at PT. BPR Supra Artapersada Cibeber Branch complies with applicable Government Regulations. This study uses qualitative research methods using applied objectives, namely research that evaluates theory, using the Evaluation approach. As for the explanations in this study with descriptive type In this study the sampling technique or sampling technique used is Nonprobability Sampling with Purposive Sampling sample techniques. Data obtained by conducting field studies, and data collection techniques in this study were obtained through interviews, observations, and literature studies. The results showed that the calculation of the interest tax on third party funds was in accordance with Government Regulation No. 123 of 2015 that has been set is subject to Final Income Tax at a rate of 20% of the gross amount of interest received by the customer. Tax calculation is by multiplying the amount of interest earned by the applicable tax rate.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Taxes, Final Income Tax, Interest Tax, Deposits, Savings
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 17 Sep 2021 07:36
Last Modified: 17 Sep 2021 07:36
URI: http://eprints.ummi.ac.id/id/eprint/2001

Actions (login required)

View Item View Item