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INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022 | Sep. 01, 2020
Income Tax Contingency [Line Items] |  |  |  |  |  |
Maximum corporate tax rate |  |  | 37.50% |  |  |
Net deferred tax asset | $ 150,800 |  | $ 150,800 |  | $ 155,600 |
Valuation allowance | 195,100 |  | 195,100 |  | 185,500 |
Income tax expense | 26,968 | $ 32,028 | $ 89,187 | $ 109,156 |  |
Minimum percentage of bank net taxable income for paying income tax at normal rate |  |  | 20.00% |  |  |
Estimated annual effective tax rate, including all entities |  |  | 28.20% | 31.80% |  |
Santander [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
UTBs |  |  |  |  |  | $ 800
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense |  |  | $ 200 |  |  |
U S [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Income tax expense | 2,800 | 3,000 | 6,800 | $ 7,100 |  |
Subsidiaries [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Net deferred tax asset | 150,800 |  | 150,800 |  | 155,600 |
Valuation allowance | 157,900 |  | 157,900 |  | $ 149,500 |
Parent Company [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Income tax expense | $ 745 | $ 735 | $ 2,606 | $ 2,634 |  |
Domestic Country [Member] | Subsidiaries [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Dividend received deduction |  |  | 100.00% |  |  |
Domestic Country [Member] | Other taxable domestic corporations [Member] |  |  |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |  |  |
Dividend received deduction |  |  | 85.00% |  |  |

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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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