Laporan Kerja Magang Pelaksanaan Tax Service dan Penyusunan Transfer Pricing Document

The internship was conducted at PT Ofisi Prima Konsultindo in junior tax consultant division under the guidance from Mr. Henro Susanto. Several companies were handled such as PT YJS, PT KDN, PT HC, CV LGL, PT HMH, PT JSB, PT OSH, PT KJH and PT KJM. Tasks performed were calculating PPh Pasal 21 for employee for Corporate taxpayer, recapitulation PPh Pasal 21, Value Added Tax, PPh Pasal 4 ayat (2), doing review for SPT Masa PPh Pasal 23, conduct account grouping in income statement of the SPT Tahunan and accurate system, calculating financial ratio in local file transfer pricing document, perform transfer pricing testing to sales and purchasing transaction using the internal CUP method, recapitulation and looking for external comparative data related to transaction management services, inputting and looking for external comparative data TNMM method, recapitulation and inputs information on affiliate transaction into local file transfer pricing document, compile attachment transfer pricing document, adjusting the cost of goods sold and sales in process of transfer pricing document compilation. During the internship period, most of the tasks can be executed properly. There is constrain found in several tasks, such as incompleteness of client’s data that affect the settlement process of transfer pricing document. However, it can be resolved by asking the mentor about the incompleteness data and the mentor would ask the client for more data