Tax Accrual liability and so on

Hi Dear Tutor,when we make the statement of the financial position
There is a tax charge in the notes say for example 20000
In addition,in trial balance is showed for example
Trial balance———-cr——–dr
10% loan note—-100000

Interest expense————-5000

We see interest is shown 5000 but it should be 10000.

We recognise 20000 tax charge in the pl and we calculate loan note interest and rexcognise extra 5000 in the p/l besides 5000 interest.
Under current liability
Tax accrual—20000
Accrual interest payable-5000
Why we recognise tax charge and interest expense as accrual in the sofp?