PERHITUNGAN PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN PADA PT. BPR EKA PRASETYA MEDAN

Abstract

Final tax is a tax whose obligations are completed when the obligations have been paid. interest tax on deposits and savings is part of the final tax which in its application both in terms of calculation, recording and reporting is regulated by applicable regulations.The purpose of this study is to see whether the application of final tax  from deposits interest and saving account interest in PT.BPR EKA PRASETYA MEDAN is in accordance with UU No 36 th 2008 ; article 4 verse 2, PP no. 123 of 2015 jo. PMK No. 212 of 2018. The results showed that PT.BPR Eka Prasetya Medan have applied in accordance with applicable regulations.