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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 : LPPM STIE Krakatau

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

Abstract

Taxes are one of the largest sources of revenue for the Indonesian state today. The purpose of writing this report is to find out the procedure for calculating the withholding of Income Tax (PPh) Article 4 paragraph (2) on savings interest at Bank BRI KCP Tanjung Agung. Tax withholding is carried out by 20% for balances above IDR 7,500,000 and 15% for balances below IDR 7,500,000. The analysis method used is descriptive to assess the suitability of the tax calculation with applicable regulations. The results of the study show that the calculation of savings interest uses the daily balance method and is carried out automatically by the bank system at the end of each month. Tax withholding has also been integrated into the banking system so that it is carried out automatically when interest is posted to the customer's account. Because Income Tax Article 4 paragraph (2) is final, customers do not need to report it again in the Annual Tax Return. Although savings interest taxes reduce the net return received by customers, this system provides administrative convenience and legal certainty for taxpayers. With the implementation of an automatic tax withholding system, the tax administration process in banks becomes more practical, accurate, and efficient for customers and banks. Therefore, the implementation of Income Tax Article 4 paragraph (2) on savings interest is expected to continue to increase taxpayer compliance while supporting the optimization of state revenue from the tax sector.
Co-Authors Anisa Nur Asyifa Zulvina Syah Putri