This final report, entitled A Review of Income Tax Article 21 and 23 Withholding Procedures and Reporting of Petty Cash Transactions at PT PLN (Persero) UP3 Palembang," aims to determine how the calculation, recording, withholding, and reporting of Article 21 and 23 Income Tax Articles 21 and 23 for petty cash transactions conducted by PT PLN (Persero) UP3 Palembang align with applicable tax re…