The Taxpayer Identification Number (NPWP) is an official identity that must be owned by every taxpayer as a means of tax administration. In addition, the registration of Taxable Entrepreneurs (PKP) is an important aspect for both individual and corporate taxpayers who meet certain criteria in their business activities. This study aims to examine and understand the procedures for issuing NPWP an…
Office stationery constitutes a fundamental requirement in supporting the smooth conduct of administrative activities within government institutions. Without orderly and accountable procurement management, its availability may be disrupted, thereby hindering institutional operations. This final report aims to examine the office stationery procurement procedures at the Representative Office of B…
This study aims to examine the annual reporting procedures of the Online Charity Program “Gerak Kolektif Peduli Masyarakat Sriwijaya (Songket Limar)” for the year 2025 at the BKKBN Representative Office of South Sumatra Province, as well as to evaluate its compliance with PSAK 109 standards. The method used in this study was direct observation during the fieldwork practice conducted from Ja…
The employee payroll process is one of the most critical financial management activities in a government institution. This report aims to examine the payroll mechanism and the parties involved in its impelementation at the Representative Office of BKKBN South Sumatra Province. Data collection was carried out through direct observation for two months, from January 12 to March 12, at the Legal an…
Hypothermia is a condition in which body temperature drops below the normal limit because the body loses heat faster than it can produce it. This condition can be influenced by low environmental temperature and humidity, which may endanger human health. This study aims to design an Internet of Things (IoT)-based body and environmental temperature monitoring system with the implementation of Mam…
In general the purpose of writing this final report is to determine the procedure for payment of operational expenses at the BKKBN Representative Office of South Sumatra Province with. Government agencies in carrying out their operational activities require regular financial management and in accordance with applicable provisions. Payment of operational expenses is carried out through a direct …
The internship program conducted at PT Taspen (Persero) Palembang Branch Office aims to provide students with practical experience in understanding pension payroll payment procedures through System Applications and Products (SAP) and the implementation of Financial Accounting Standards (PSAK) in State-Owned Enterprises (BUMN). Pension Payroll Payment is a service provided to pensioners as a res…
The title of this final report is “Procedure for Collecting Article 22 Income Tax on Office Supplies Procurement at PT Taspen (Persero) Palembang Branch.” This final report aims to understand the procedure for collecting Article 22 Income Tax on office supplies procurement at PT Taspen (Persero) Palembang Branch. The observation results show that the collection process has been carried out …
Laporan Akhir ini disusun untuk memberikan pemahaman mengenai mekanisme registrasi dan aktivasi Nomor Pokok Wajib Pajak (NPWP) melalui sistem Coretax di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. NPWP merupakan identitas resmi Wajib Pajak dalam melaksanakan hak dan kewajiban perpajakan. Direktorat Jenderal Pajak menerapkan sistem Coretax sebagai bentuk modernisasi administrasi perpaja…
Tax administration procedures are an important part of supporting orderly administration and improving services for taxpayers, one of which is through changes to taxpayer identity data to ensure that tax information remains accurate and up to date. The Directorate General of Taxes has implemented the Coretax system as a digital platform to support more efficient and effective services. This stu…
Tujuan dari penulisan laporan ini adalah untuk menjelaskan prosedur penerbitan yang diterapkan oleh KPP Pratama Palembang Ilir Barat dalam menerbitkan Surat Tagihan Pajak (STP) terhadap wajib pajak oranh pribadi yang terlambat dalam melaporkan SPT Masa. Penerbitan STP merupakan bentuk penegakan hukum perpajakan untuk meningkatkan kepatuhan wajib pajak dan penerimaan negara. Prosedurnya meliputi…
Laporan ini berjudul “Prosedur Pembuatan Faktur Pajak bagi Pengusaha Kena Pajak melalui Sistem Coretax di KPP Pratama Palembang Ilir Barat.” Laporan ini bertujuan menjelaskan prosedur pembuatan faktur pajak oleh Pengusaha Kena Pajak (PKP) melalui sistem Coretax di KPP Pratama Palembang Ilir Barat. Faktur pajak merupakan bukti pungutan Pajak Pertambahan Nilai (PPN) atas penyerahan Barang Ken…
The internship program held at the South Sumatra Provincial Social Services Office aimed to provide students with practical experience in understanding the procedures for submitting and disbursing salaries for new civil servants (ASN), as well as the application of Government Accounting Standards (SAP) in local government agencies. Salary is one of the primary motivators for employment. Besides…
This final report discusses the procedure for providing inventory grants to Small and Medium Industries (IKM) by the Industry Office of South Sumatra Province. The procedure covers determining grant recipients, planning the required goods, purchasing through the e-catalog system, inspecting the goods, and distributing them to the designated recipients in accordance with PSAP No. 05 on Inventory…
Monitoring vital signs such as heart rate, oxygen saturation, and body temperature is a primary indicator for the early detection of a person's health condition. However, conventional monitoring is often still manual and limited by distance, making it inefficient for continuous supervision. This research aims to design an Internet of Things (IoT)-based health monitoring system capable of presen…
This final report discusses the procedures for reporting Individual Tax Returns (SPT OP) using the Coretax system at Emy Yunita Tax Consulting Office, based on observations during an internship from January to March 2026. The observations focused on the process of reporting Individual Tax Returns through the Coretax system, covering the stages of filing in taxpayer identity data, income reporti…
This final report discusses the procedures for calculating Income Tax Article 21 on physicians' income as expert workers at Emy Yunita Tax Consulting Office, based on observations during an internship from January to March 2026. The observations focused on the calculation process using progressive tax rates under Article 17 of the Income Tax Law with a Tax Base of 50% of gross income, as well a…
This final report aims to examine the procedure for the exemption of Duty on the Aquisition of Land and Building Rights (BPHTB) for low-income communities (MBR) at the Regional Revenue Agency of Palembang City. The study employs a descriptive method using direct observation during the internship period. The findings show that the BPHTB exemption procedure is carried out through several sturctur…
This observation aims to evaluate the reconciliation procedure for payroll data with Article 21 Income Tax reporting at Marindi Cakrawala Bersama Pharmacy. The observation method was carried out through direct involvement in the payroll administration process and tax reporting during the internship period. The observation results indicate that the reconciliation procedure has been implemented s…
This final report discusses the procedures for collecting and reporting Income Tax (PPh) Article 22 on the procurement of goods at the Department of Industry of South Sumatra Province. Income Tax Article 22 is a tax collected by the government treasurer on procurement transactions in accordance with applicable tax regulations.The purpose of this report is to determine the procedures for collect…
The procedure for withholding Income Tax (Article 23) on office equipment repair services at the Department of Industry of South Sumatra Province is the focus of the author's observation during the internship program. The discussion includes the identification of taxable objects, the application of a 2% rate on gross amounts, the withholding process carried out by the treasurer, as well as the …
The Budget Realization Report (LRA) is a government financial report that presents a comparison between the budget and its realization within a certain period and plays an important role in achieving accountability and transparency in state financial management. This final report aims to analyze the procedure for preparing the employee expenditure LRA at the Financial Division Work Unit of the …
This final report explains how to create and record Vouchers in the finance department of Perumda Tirta Musi. The purpose of this report is to learn how to create Vouchers, verify the required documents, record each transaction, and identify the parties involved in these procedures. The methods used included observation, interviews, and document collection during the internship. Observations in…
This final project report aims to examine the mechanism of quarterly industry reporting through SIINas, as well as to identify the obstacles and efforts made in its implementation to ensure compliance with applicable regulations. The methods used include data collection through observation, interviews, and literature review with a qualitative descriptive approach. The National Industrial Inform…
This final report discusses the accounting administration procedures in training implementation at PT Bank Pembangunan Daerah Sumatera Selatan and Bangka Belitung. The report is based on observations during an internship in the Human Capital Division, especially in the training and development section. The results show that the accounting administration procedures in training implementation hav…
The process flow of goods and services procurement is a strategic function in supporting the smooth operation of a company. This final report aims to analyze the procurement process flow of goods and services at PT Sucofindo (Persero) and evaluate its conformity with accounting principles and internal control systems. Using a qualitative descriptive method based on direct observation during the…
Pengelolaan data perpajakan yang akurat dan terstruktur merupakan hal yang penting dalam mendukung ketepatan perhitungan dan pelaporan pajak, khususnya pada Pajak Penghasilan (PPh) Pasal 21 Masa. Laporan akhir ini bertujuan untuk mengetahui dan memahami sistem pengelolaan data PPh Pasal 21 Masa pada kertas kerja perhitungan pajak klien di Kantor Akuntan Publik Aisyah Terry Perdana. Penyusunan l…
Pajak merupakan salah satu sumber utama penerimaan negara yang berperan penting dalam pembangunan nasional. Salah satu jenis pajak yang memiliki peran penting dalam sistem perpajakan Indonesia adalah Pajak Pertambahan Nilai (PPN). Selain itu, dalam rangka memastikan kewajaran laporan keuangan, diperlukan prosedur audit melalui pengujian substantif, salah satunya menggunakan teknik vouching pada…
This internship activity aims to understand the procedures for preparing financial statements at the Financial Division Work Unit of the South Sumatra Regional Police. The background of this activity is based on the importance of implementing systematic and accurate financial statement preparation procedures in accordance with Government Accounting Standards to support transparency and accounta…
PT PLN (Persero) UP3 Palembang routinely conducts electrical equipment installation service transactions with third parties that result in obligations for withholding Income Tax (PPh) Article 23. The problem faced is the potential inaccuracy in tax administration that may lead to administrative sanctions and affect corporate accountability. The internship was carried out in the Finance/Tax Divi…