PROCEDURES FOR FILLING INDIVIDUAL ANNUAL INCOME TAX RETURNS AT EF SINERGY CONSULTANT

Abstract

The internship program is designed to provide students with practical experience by applying theoretical knowledge acquired during their studies to professional practice. This internship was conducted at EF Sinergy Consultant from January 13 to June 19, 2026, with the primary focus on the procedures for filing Annual Personal Income Tax Returns (Surat Pemberitahuan or SPT Tahunan Pajak Penghasilan Orang Pribadi). The internship aimed to enhance students' competencies in taxation through direct involvement in the preparation and submission of annual tax returns while developing professional skills required in the workplace. The activities carried out included preparing taxpayers' working sheets, analyzing taxpayers' financial information, entering tax data into the Coretax system, preparing draft tax returns, reviewing and revising tax documents, printing the final tax return, and submitting the Annual Personal Income Tax Return electronically. In addition, supporting activities such as preparing corporate working sheets, preparing withholding tax slips, importing fixed asset data, preparing quarterly financial statements, and assisting with administrative tasks were also performed. During the internship, several challenges were encountered, including incomplete supporting documents provided by taxpayers and technical issues related to the Coretax system. These challenges were addressed through continuous communication with clients, periodic follow-up, and adjustments to work schedules during system disruptions. Overall, the internship provided comprehensive practical knowledge of the procedures for filing Annual Personal Income Tax Returns, improved proficiency in using Coretax and other accounting software, and strengthened both technical and professional competencies in the fields of accounting and taxation.