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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan Riset Akuntansi dan Bisnis Indonesia
Ratna Septiyanti
Program Studi D3 Perpajakan, Universitas Lampung
Economics, Econometrics & Finance

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Prosedur Penggunaan Dokumen Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai Syarat Administrasi Peralihan Sertipikat Hak Milik (SHM) Perorangan di Kantor Pertanahan Bandar Lampung Anisa Nur Asyifa; Ratna Septiyanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study analyzes the use of the Land and Building Rights Acquisition Duty (BPHTB) documents as part of the administrative requirements in the registration of the transfer of Individual Ownership Certificates (SHM) at the Land Office of Bandar Lampung City. The aim of this study is to identify the stages of the process as well as to assess the functions and issues that arise. The method used is descriptive qualitative, with primary data collection techniques through in-depth interviews with officials and practitioners, direct observation of service processes, as well as secondary data analysis from official documents. The main findings of the study indicate that the procedures are carried out in accordance with existing However, in the field there are still challenges such as data mismatches, incomplete or non-standard documents, as well as problems with application systems. In conclusion, improving coordination between agencies and optimizing systems is very necessary to increase efficiency in land rights transfer services, which can have a positive impact on local policies.regulations, starting from the deed by the Land Deed Official (PPAT), examination at the counter, to the verification process, where BPHTB plays an important role as an indispensable requirement.
Implementation of Final Income Tax on Savings Interest at Bank BRI KCP Tanjung Agung Zulvina Syah Putri; Ratna Septiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.461

Abstract

Purpose: This study aims to analyze the implementation of Article 4, paragraph (2) of the Final Income Tax on savings interest at Bank BRI KCP Tanjung Agung Bandar Lampung, particularly its calculation mechanism and conformity with Indonesian tax regulations. Research Methodology: This study adopted a descriptive qualitative approach. Primary data were collected through interviews and direct observations, while secondary data were obtained from regulations, literature, and supporting documents. Data were analyzed descriptively by comparing banks’ interest calculations and tax withholding practices with applicable tax provisions. Results: The findings show that Bank BRI KCP Tanjung Agung calculates savings interest using the daily balance method. Interest is calculated automatically by the banking system and credited to customers’ accounts at the end of each month. Article 4 paragraph (2) Final Income Tax is withheld automatically at 20% for savings interest on balances above IDR 7,500,000. Conclusions: The implementation of final income tax withholding on savings interest complies with applicable tax regulations. The automatic withholding system supports tax compliance, administrative efficiency, and legal certainty for both customers and banks. Limitations: This study is limited to one banking institution and focuses only on savings interest calculation and final tax withholding. Contribution: This study contributes to the banking taxation literature and provides practical insights for improving transparency in savings interest and tax information.
Co-Authors Anisa Nur Asyifa Zulvina Syah Putri