Analisis Yuridis Terhadap Pajak Penghasilan Atas Bunga Simpanan Anggota Pada Credit Union Sari Intugin Di Kabupaten Sambas

ABSTRACTIn The Country, Tax is an obligation and a medium to participate for help implementation of state duties by Government and to support economic activities. From that tax, It will hope growing up, increasing society welfare, supporting of facilities, and public service for communities. After the change of tax system from Official Assessment become Self-Assessment can give full trust of The Tax Payer to manage the tax by them. The income tax is a tax imposed of income that accept someone or business entity the tax a year. The regulation about income tax, UU No. 36 Th. 2008, in point 4 (2)a: Income that imposed final tax are deposit interest and other saving, obligation interest, and national debts letter and saving interest paid by Cooperation to Its members. legality of credit union loyal to cooperations rules. During to Credit Union members didnt pay income tax of saving interest, however saving interest that give to member every month more than 240,000 rupiahs. The reason is they didnt know about that and also they have opinion that if they pay the tax will be corruption. The method of this research is a library research as collecting of data method. This method use to understand a few of theory, doctrines, relevant of regulation concepts. In the implementation, self-assessment system didnt implement purely to all of tax, especially income tax of saving interest that pay cooperation to the members. And then, Withholding system applied to solve the problem. But in the fact, it doesnt apply consistent related by criminal and administration punishment.Keyword: Income Tax, Self-Assessment, Saving Interest, and Credit Union