{"id":1771,"date":"2025-05-23T08:45:40","date_gmt":"2025-05-23T01:45:40","guid":{"rendered":"https:\/\/kkpshintawulandari.com\/?p=1771"},"modified":"2025-05-23T08:47:09","modified_gmt":"2025-05-23T01:47:09","slug":"program-magang-mbkm-sebagai-langkah-awal-menuju-dunia-kerja-pengalaman-praktek-kerja-lapangan-di-kkp-shinta-chandra-wulandari","status":"publish","type":"post","link":"https:\/\/kkpshintawulandari.com\/en\/2025\/05\/23\/program-magang-mbkm-sebagai-langkah-awal-menuju-dunia-kerja-pengalaman-praktek-kerja-lapangan-di-kkp-shinta-chandra-wulandari\/","title":{"rendered":"MBKM INTERNSHIP PROGRAM AS AN INITIAL STEP TOWARDS THE WORLD OF WORK: FIELD WORK PRACTICE EXPERIENCE AT KKP SHINTA CHANDRA WULANDARI"},"content":{"rendered":"

As part of efforts to develop professional skills and understand the world of work in more depth, the author was given the opportunity to take part in the Merdeka Belajar Kampus Merdeka internship program or commonly known as (MBKM) at the Tax Consultant Office (KKP) Shinta Wulandari Chandra. This program is designed to provide hands-on work experience relevant to the field of taxation, while expanding understanding of the important role of tax in national development.<\/p>\n\n\n\n

\"\"
The office of Tax Consultant & Tax Attorney Shinta Wulandari Chandra, which was the author's choice to carry out the internship program, is located at Jl. Pesawon Semampir. 65 Ruko Central Plaza Central Park Juanda CP-15, Jl. Pesawon Semampir No.70, Dukuh Dadap, Semampir, Kec. Sedati, Kabupaten Sidoarjo, Jawa Timur<\/strong>. This office provides professional services in three main areas, viz tax, accounting, and audit<\/strong>, so it is very relevant to the education that the author is currently pursuing, namely Accounting<\/strong>. 
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The author implemented an internship program for five months<\/strong>, starting from 6 January 2025 to 6 June 2025<\/strong>. During the internship period, the author had the opportunity to learn and apply various technical skills related to the fields of accounting and taxation.<\/p>\n\n\n\n

Initial Briefing<\/strong><\/p>\n\n\n\n

At the start of the program, the author took part in a series of training to prepare himself to face the world of work. This training includes a basic understanding of the types of taxes such as Income Tax (PPh), Value Added Tax (VAT), and Employee Tax or what is known as PPh 21. The author was also provided with training regarding tax obligations and the important role of the KKP in assisting taxpayers in fulfilling their obligations to the state. Apart from taxation, the author also gained knowledge related to accounting. Where the author is given basic training to get to know him Chart of Account <\/em>atau biasa disebut dengan kode akun pada laporan keuangan perusahaan. Selain itu, penulis mendapatkan ilmu baru terkait bagaimana cara menggunakan sistem administrasi perpajakan Coretax maupun DJP yang berfungsi untuk pengelolaan data wajib pajak, termasuk input data, verifikasi, dan analisis yang akurat.<\/p>\n\n\n\n

Time During Internship<\/strong><\/p>\n\n\n\n

During the six month internship, the writer had many opportunities to be involved in various real assignments and projects. One of the main tasks is managing tax data. In addition to the main task, the author is also given responsibility for supporting the administrative aspects of the Ministry of Maritime Affairs and Fisheries. This aspect includes preparing monthly reports, managing documents and important archives for audit purposes. The writer participates in tax preparation, managing various types of documents such as tax invoices, financial reports, and tax-related correspondence. Skills in managing this administration are very important to ensure transparency and accountability in KKP operations.<\/p>\n\n\n\n

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The author also had the opportunity to take part in activities that also provided memorable experiences, one of which was the breaking of the fast together (bukber) which was held during the month of Ramadan. This activity was carried out as a form of togetherness and friendship between all office staff and the interns. 
<\/p>\n\n\n\n

Benefits of Carrying Out an MBKM Internship<\/strong><\/p>\n\n\n\n

This experience provided many valuable lessons, including professional communication skills, time management, understanding tax regulations, and teamwork. Writers learn how to convey information clearly and precisely to clients with various backgrounds, manage various tasks with tight deadlines without sacrificing work quality, and work in a solid and professional team. This experience strengthens interpersonal skills and provides a real picture of the world of work in the tax field. This MBKM internship program not only provides valuable work experience, but also broadens the author's insight into the important role of taxes in national development. The author thanks all the supervisors and colleagues at KKP Shinta Wulandari Chandra who have provided guidance and opportunities to learn directly. Hopefully this experience will be the first step in contributing to creating better tax administration.<\/p>\n\n\n\n

Tax Aspects<\/strong><\/p>\n\n\n\n

In the tax aspect, the author studies various tax reporting processes, these reports include:<\/p>\n\n\n\n

    \n
  1. PPh Article 21. <\/strong>In carrying out the internship, the author learned how to calculate, deduct and report PPh 21 in accordance with applicable tax provisions, including tax calculations for permanent and non-permanent employees.<\/li>\n\n\n\n
  2. PPh Article 23. <\/strong>The author was involved in the process of recording and reporting PPh 23, especially regarding deductions for professional services and rent, as well as understanding the deposit mechanism and creating valid proof of deductions.<\/li>\n\n\n\n
  3. Make billing for PPh Article 25<\/strong><\/li>\n\n\n\n
  4. Creation<\/strong> of input tax invoice and output tax invoice<\/strong>. Input tax invoices are invoices received by Taxable Entrepreneurs (PKP) for the purchase of taxable goods or services, while output tax invoices are invoices issued by PKP for the sale of taxable goods or services to consumers. In the internship, the author studied the process of creating and managing these two types of tax invoices, including technical aspects such as filling in transaction data, determining transaction codes, and checking validity.<\/li>\n<\/ol>\n\n\n\n

    This experience provides a real picture of tax reporting procedures and mechanisms that apply in the world of work, as well as strengthening the author's understanding of the tax regulations that apply in Indonesia. <\/p>\n\n\n\n

    Accounting Aspects<\/strong><\/p>\n\n\n\n

    On the other hand, in the field of accounting, the author is directly involved in the process of preparing financial reports, starting from:<\/p>\n\n\n\n

      \n
    1. Rekap rekening koran. <\/strong>Penulis mempelajari cara melakukan rekapitulasi rekening koran, yaitu mencatat dan mengklasifikasikan seluruh transaksi keuangan yang terjadi dalam suatu periode berdasarkan data mutasi rekening dari bank.<\/li>\n\n\n\n
    2. Penjurnalan transaksi berdasarkan Chart of Accounts (CoA). <\/strong>Penulis mempelajari bagaimana mengklasifikasikan setiap transaksi keuangan dengan menetapkan CoA yang tepat sesuai dengan jenis transaksi yang terjadi pada perusahaan klien. Proses ini memperkuat pemahaman penulis terhadap sistem akuntansi serta pentingnya ketelitian dalam pencatatan transaksi secara akurat. <\/li>\n\n\n\n
    3. Akumulasi penyusutan aset tetap. <\/strong>Penulis mempelajari cara menghitung akumulasi penyusutan aset tetap berdasarkan umur ekonomis dan metode penyusutan yang digunakan, seperti metode garis lurus. Perhitungan ini digunakan untuk mencerminkan penurunan nilai aset dari waktu ke waktu secara sistematis dalam laporan keuangan.<\/li>\n\n\n\n
    4. Jurnal penyesuaian. <\/strong>Penulis mempelajari penyusunan jurnal penyesuaian, yaitu pencatatan yang dilakukan pada akhir periode akuntansi untuk menyesuaikan saldo akun agar mencerminkan keadaan keuangan yang sebenarnya.<\/li>\n\n\n\n
    5. Penyusunan neraca lajur<\/strong>. Penulis mempelajari teknik penyusunan neraca lajur, yaitu lembar kerja yang digunakan untuk memudahkan proses penyusunan laporan keuangan. Neraca lajur berisi kolom-kolom yang mencakup data neraca saldo, penyesuaian, saldo setelah penyesuaian, serta laporan laba rugi dan neraca. <\/li>\n<\/ol>\n\n\n\n

      Kegiatan magang ini memberikan kontribusi besar dalam membentuk kompetensi penulis, baik dari segi teknis, profesional, maupun kedisiplinan kerja. Penulis mendapatkan pengalaman langsung dalam menerapkan teori yang telah dipelajari di bangku perkuliahan ke dalam praktik kerja yang sesungguhnya.<\/p>\n\n\n\n

      Dengan demikian, program magang MBKM yang dilaksanakan di Kantor Konsultan Pajak & Kuasa Hukum Pajak Shinta Wulandari Chandra menjadi langkah awal yang strategis dalam mempersiapkan diri memasuki dunia kerja. Penulis berharap, pengalaman ini dapat menjadi fondasi yang kuat untuk mengembangkan karier di bidang akuntansi dan perpajakan di masa mendatang.<\/p>\n\n\n\n

      Penulis :<\/p>\n\n\n\n

        \n
      1. Ameylia Shintya Devi (Universitas Pembangunan Nasional “Veteran” Jawa Timur)<\/li>\n\n\n\n
      2. Yoga Maulana Ardiansah (Universitas Pembangunan Nasional “Veteran” Jawa Timur)<\/li>\n\n\n\n
      3. Shella Robbiul Chusnah (Universitas Pembangunan Nasional “Veteran” Jawa Timur)<\/li>\n\n\n\n
      4. Andra Andira Eka Puspita (Universitas Pembangunan Nasional “Veteran” Jawa Timur)<\/li>\n\n\n\n
      5. Mochammad Arya Maulana (Universitas Pembangunan Nasional “Veteran” Jawa Timur)<\/li>\n\n\n\n
      6. Nawal Shofiyatul Muniroh (Universitas Pembangunan Nasional “Veteran” Jawa Timur)<\/li>\n<\/ol>\n\n\n\n

        <\/p>","protected":false},"excerpt":{"rendered":"

        As part of efforts to develop professional skills and understand the world of work in more depth, the author was given the opportunity to take part in the Merdeka Belajar Kampus Merdeka internship program or commonly known as (MBKM) at the Tax Consultant Office (KKP) Shinta Wulandari Chandra. This program is designed to provide hands-on work experience relevant to the field of taxation, as well as\u2026 Read More »MBKM INTERNSHIP PROGRAM AS AN INITIAL STEP TOWARDS THE WORLD OF WORK: FIELD WORK PRACTICE EXPERIENCE AT KKP SHINTA CHANDRA WULANDARI<\/span><\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1771","post","type-post","status-publish","format-standard","hentry","category-pajak-shintawulandari"],"_links":{"self":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts\/1771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/comments?post=1771"}],"version-history":[{"count":2,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts\/1771\/revisions"}],"predecessor-version":[{"id":1773,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/posts\/1771\/revisions\/1773"}],"wp:attachment":[{"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/media?parent=1771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/categories?post=1771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kkpshintawulandari.com\/en\/wp-json\/wp\/v2\/tags?post=1771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}