ANALISIS PENERAPAN PAJAK PENGHASILAN (PPh) FINAL ATAS BUNGA SIMPANAN ANGGOTA PADA CU PARDOMUAN PAKKAT

Abstract

This study aims to analyze the application of Final Income Tax (PPh) on interest on member savings at CU Pardomuan Pakkat based on Minister of Finance Regulation (PMK) Number 112/PMK.03/2010. The focus of the study covers the implementation of withholding, remitting, and reporting of Final Income Tax on interest on member savings, as well as the obstacles faced by cooperative management in its implementation. The research method used was qualitative, with data collection through interviews and documentation. The results indicate that the application of Final Income Tax on interest on member savings at CU Pardomuan Pakkat does not fully comply with PMK Number 112/PMK.03/2010. Regarding withholding, errors were still found in the form of excess tax deductions in November and December 2025 due to a lack of accuracy in tax calculations. Regarding remittances, the cooperative has made tax payments, but there are still discrepancies in determining the tax period. In terms of reporting, the cooperative has submitted reports through the Coretax system, but there were still delays in reporting in December 2025 and no Electronic Receipt (BPE) as official proof of tax reporting. Obstacles faced by cooperative management include a lack of understanding of tax regulations, changes in the tax administration system from DJP Online to Coretax, and limitations in tax administration. Based on the research results, it can be concluded that the implementation of withholding, depositing, and reporting of Final Income Tax on interest on member savings at CU Pardomuan Pakkat still needs to be improved to comply with the provisions of PMK Number 112/PMK.03/2010.