Analisis perhitungan bunga tabungan PPh pasal 4 ayat (2) yang harus dipotong pada nasabah di Bank SulutGo cabang utama
DOI:
https://doi.org/10.58784/rapi.269Keywords:
tax on interest, income tax, tax objectsAbstract
Article 4, Paragraph (2) Income Tax on interest from savings is one of the tax objects. Every customer who saves at the bank is subject to a tax of 20% on the gross amount of interest received. This research aims to determine how the tax is calculated and to ensure that the tax withholding is in accordance with the applicable regulations. The research method is qualitative descriptive, using interviews and documentation.The research findings indicate that: Firstly, PT Bank SulutGo Main Branch uses a daily balance method for calculating savings interest. This is automatically calculated by the system and directly credited to the customer's account at the end of the month. Secondly, the 20% tax rate imposed on savings interest is in accordance with the applicable tax regulations, without exception, unless there is a division of balance to avoid taxes.
Downloads
References
Anggraini, D., & Rahma, M. (2024). Implementasi PPh pasal 4 ayat 2 dalam sektor ekonomi. Jurnal Akuntansi Keuangan Dan Bisnis, 2(1), 48–51. https://jurnal.ittc.web.id/index.php/jakbs/article/view/1052.
Agoes S. & Trisnawati, E. (2013). Akuntansi perpajakan. Salemba empat.
Fahrezi, R. A., & Sunani, A. (2024). Analisis kepatuhan pajak penghasilan pasal 21, pasal 23 dan pasal 4 ayat 2 pada PT ABC tahun 2023. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 838-847. https://doi.org/10.46306/rev.v5i1.493.
Hakim, A. M., & Praptoyo, S. (2018). Akuntansi PPh pasal 21 dan pasal 4 ayat (2) dalam laporan keuangan. JIRA: Jurnal Ilmu dan Riset Akuntansi, 7(4), 1-19. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/190.
Kieso, D. E. Weygandt, J. J., Warfield T. D. (2019). Intermediate accouting. Seventeenth Edition. John Wiley and Sons.
Kasmir. (2018). Bank dan lembaga keuagan lainya. Edisi revisi. RajaGrafindo Persada.
Maalangga, M. A., Jessy D. L. Warongan, J. D. L., & Walandouw, S. K. (2021). Analisis penerapan akuntansi PPh pasal 4 ayat (2) atas jasa sewa ruangan pada Kantor Pengelola Megamall Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 5(1), 199-206.
https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/37187.
Mediana, S., Awalina, P., & Niam, M. A. (2023). Analisis perhitungan dan perlakuan akuntansi bunga simpanan guna menentukan PPh final pasal 4 ayat 2: Studi kasus pada Koperasi Mantan Karyawan PT Gudang Garam Tbk. “Sekar” Jatim. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 3(1), 264–276. https://doi.org/10.58192/profit.v3i1.1701
Mardiasmo. (2023). Perpajakan. Edisi terbaru. Andi
Nurdiana, D., & Fadilah, M. R. (2022). Analisis pajak penghasilan final pasal 4 ayat 2 atas jasa konstruksi pada PT. Marina Cipta Pratama Tahun 2019. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 3(1), 24-40. https://ejournalibik57.ac.id/index.php/jabisi/article/view/407.
Peraturan Pemerintah Nomor 131 Tahun 2000 tentang Pajak Penghasilan atas Bunga Deposito dan Tabungan serta Diskonto Sertifikat Bank Indonesia.
Syaifuddin, R., & Setyowati, L. (2023). Analisis perhitungan jasa kontruksi berdasarkan PPh final (4 ayat 2) dan PPh pasal 23 pada CV. Pratama Karya Mandiri. Jurnal Nuansa: Publikasi Ilmu Manajemen Dan Ekonomi Syariah, 1(3), 102–118. https://doi.org/10.61132/nuansa.v1i3.237.
Resmi, S. (2019). Perpajakan teori dan kasus. Salemba Empat.
Setiadi. (2019). PPh final pasal 4 ayat 2 atas jasa konstruksi (Studi kasus PT. Wijaya Karya Pracetak Gedung, Jakarta). Jurnal Bisnis dan Akuntansi Unsurya, 4(2), 107-114. DOI: https://doi.org/10.35968/jbau.v4i2.337.
Sunariyah. (2013). Pengantar pengetahuan pasar modal. UPP-STIM YKPN
Tangka, I. S., & Sabijono, H. (2014). Analisis perhitungan PPh final pasal 4 ayat 2 atas bunga deposito dan tabungan nasabah pada PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi 2(4), 203-213. https://ejournal.unsrat.ac.id/v3/index.php/emba/article/view/6239.
Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan, Sebagaimana Diubah Terakhir oleh Undang-Undang Nomor 6 Tahun 2023.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Marselino Gombo, Jessy D. L Warongan, Robert Lambey

This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.