[Laporan Magang] - Flowchart Proses Pemotongan PPN dan PPh Pasal 23 serta PPh Pasal 4 Ayat (2) dalam Verifikasi Dokumen SPPB pada PT Telkom Landmark Tower

Sartika, Mirna (2026) [Laporan Magang] - Flowchart Proses Pemotongan PPN dan PPh Pasal 23 serta PPh Pasal 4 Ayat (2) dalam Verifikasi Dokumen SPPB pada PT Telkom Landmark Tower. STIE Tri Bhakti, Bekasi.

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Abstract

This internship report discusses the flowchart of the Value Added Tax (VAT) withholding process as well as Income Tax (PPh) Article 23 and Article 4 paragraph (2) in the verification of Payment Order Request Letter (SPPB) documents at PT Telkom Landmark Tower. The internship was conducted for three months, from September 29, 2025, to December 29, 2025, in the Tax Management division under the Directorate of Finance, Risk Management, and Administration. The purpose of this internship was to gain direct understanding of the mechanisms for withholding VAT, PPh Article 23, and PPh Article 4 paragraph (2), as well as to identify challenges encountered during the verification process of SPPB documents before payments were made to business partners. The methods used in preparing this report included observation of work processes, interviews with Tax Management staff, and documentation of supporting documents such as invoices, tax invoices, and verification checklist sheets. The results of the internship indicate that the SPPB document verification process was carried out systematically, starting from checking document completeness, verifying the consistency between invoices and tax invoices, calculating the Tax Base (DPP), to recording and recapitulating data using Google Spreadsheets. This process serves as an internal control mechanism to ensure accurate tax calculations and compliance with applicable tax regulations. The obstacles found included discrepancies in nominal amounts between invoices and tax invoices, delays in issuance or validity periods of tax invoices, and incomplete legal documents such as the Construction Services Business Entity Certificate (SBUJK). Overall, this internship provided comprehensive understanding of the importance of accuracy, interdepartmental coordination, and the implementation of orderly administrative systems in supporting smooth payment processes and corporate tax compliance.

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