[Laporan Magang] - Mekanisme Perhitungan Pajak Penghasilan Pasal 26 dan Pelaporan SPT Masa Pajak Penghasilan Pasal 26 pada Klien PT DWN Konsultama Indonesia

Puji, Brigita Lestari (2025) [Laporan Magang] - Mekanisme Perhitungan Pajak Penghasilan Pasal 26 dan Pelaporan SPT Masa Pajak Penghasilan Pasal 26 pada Klien PT DWN Konsultama Indonesia. STIE Tri Bhakti, Bekasi.

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Abstract

The Internship Report of the Accounting Study Program of the Tri Bhakti School of Economics with the title “Mechanism for Calculating Article 26 Income Tax and Filling Article 26 Income Tax Returns for the Client PT DWN Konsultama Indonesia”. The purpose of making this internship report is to examine the mechanism for calculating Article 26 Income Tax (PPh 26) and its reporting using Coretax system. This research was conducted at PT DWN Konsultama Indonesia, a company providing accounting and tax consulting services. The data collection techniques used are documentation, interviews, and literature review. The results obtained are that the procedure for calculating Artcile 26 Income Tax begins with identifying taxable transactions, verifying Directorate General of Taxes (DGT) and Certificate of Residence documents to apply the applicable Tax Treaty (P3B) rate, generating witholding tax slips and billing codes in the Coretax system. Once the tax has been paid, the tax return (SPT) is automatically submitted through the system.

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