Direct Experience in the Field

Oct 13, 2025 by talynt.org 25 views

Determining Personal Income Tax at the East Medan Pratama Tax Office: A Mandiri Field Work Practice Experience

Understanding the Determination of Personal Income Taxes at the East Medan Pratama Tax Office

The world of taxation is a complex and dynamic field that requires a deep understanding of various aspects, including the determination of personal income tax. As a crucial aspect of taxation, determining personal income tax is a critical process that involves analyzing an individual's income and expenses to calculate their tax liability. In Indonesia, the East Medan Pratama Tax Office plays a significant role in this process, and it is essential to understand how they determine personal income tax.

The Importance of Mandiri Field Work Practice (PKLM)

Mandiri Field Work Practice (PKLM) is an essential program for Diploma III students of USU FISIP taxation administration. This program aims to bridge the theories obtained in college with the reality of the world of work, providing students with practical knowledge and experience. The PKLM program is designed to equip students with the skills and knowledge required to succeed in the field of taxation, and it is an excellent opportunity for students to gain hands-on experience in determining personal income tax.

Background of the PKLM Program

The PKLM program is based on an urgent need to produce skilled graduates who are ready to use in the world of work. The program is expected to provide practical knowledge and experience that not only strengthen the theory learned in college but also opens eyes to various challenges and opportunities in the world of taxation. With the increasing complexity of taxation laws and regulations, it is essential for students to gain practical experience in determining personal income tax.

Direct Experience in the Field

Through the PKLM program, students get direct experience at the East Medan Pratama Tax Office. They can observe directly how the process of determining the personal income tax is carried out, starting from data collection, analysis, to the issuance of Tax Assessment Letters (SKP). This experience not only provides an understanding of workflows but also opens opportunities to interact with professionals in the field of taxation.

Benefits for Students

The PKLM program has a number of benefits for students, including:

*** Improve Practical Understanding: ** Direct experience in the field allows students to understand in depth how the theory learned in lecture is applied in practice. Students can see firsthand how the process of determining personal income tax is carried out, and they can gain a deeper understanding of the complexities involved.

*** Expanding the Network: ** Through interaction with professionals in the tax office, students can build a network that is useful for the future of their career. Students can learn from experienced professionals and gain valuable insights into the world of taxation.

*** Improve Work Readiness: ** PKLM experience provides practical provisions that are important to face the world of work after graduating from college. Students can gain confidence in their ability to apply theoretical knowledge in practical situations, and they can develop the skills required to succeed in the field of taxation.

Challenges and Opportunities

Although the PKLM program offers many benefits, students will also face several challenges. For example, they may be faced with complex situations and require analytical abilities and strong problem-solving skills. However, this challenge has become an opportunity to learn and develop. Students can learn to think critically and creatively, and they can develop the skills required to overcome complex challenges.

Conclusion

The PKLM program at the East Medan Pratama Tax Service Office is an important step to improve the quality of Diploma III graduates of USU's FISIP Taxation Administration. This program not only provides practical experience but also prepares students to face a dynamic and challenging world of work. Through this experience, students are expected to be able to become competent and professional tax experts.

Recommendations

Based on the experience gained through the PKLM program, the following recommendations are made:

Increase the duration of the PKLM program: The PKLM program should be extended to provide students with more time to gain practical experience and to develop their skills.
Provide more opportunities for students to interact with professionals: Students should be given more opportunities to interact with professionals in the tax office, including through workshops, seminars, and other training programs.
Develop a mentorship program: A mentorship program should be developed to provide students with guidance and support throughout the PKLM program.

Future Directions

The PKLM program at the East Medan Pratama Tax Service Office has the potential to become a model for other tax offices in Indonesia. The program can be replicated in other tax offices, providing students with the opportunity to gain practical experience in determining personal income tax. The program can also be expanded to include other aspects of taxation, such as corporate taxation and value-added tax.

References

Indonesian Tax Law: The Indonesian Tax Law provides the framework for determining personal income tax in Indonesia.
Tax Office Regulations: The Tax Office Regulations provide guidance on the process of determining personal income tax.
PKLM Program Guidelines: The PKLM Program Guidelines provide guidance on the implementation of the PKLM program.

Appendices

Appendix A: List of students who participated in the PKLM program.
Appendix B: List of professionals who provided guidance and support throughout the PKLM program.
Appendix C: List of resources used in the PKLM program.
Determining Personal Income Tax at the East Medan Pratama Tax Office: A Mandiri Field Work Practice Experience

Q&A: Determining Personal Income Tax at the East Medan Pratama Tax Office

In this article, we will answer some of the most frequently asked questions about determining personal income tax at the East Medan Pratama Tax Office.

Q: What is the process of determining personal income tax at the East Medan Pratama Tax Office?

A: The process of determining personal income tax at the East Medan Pratama Tax Office involves several steps, including data collection, analysis, and the issuance of Tax Assessment Letters (SKP). Students who participate in the PKLM program can observe directly how this process is carried out.

Q: What is the role of the PKLM program in determining personal income tax?

A: The PKLM program plays a crucial role in determining personal income tax by providing students with practical experience and knowledge. Through the program, students can gain a deeper understanding of the complexities involved in determining personal income tax and develop the skills required to succeed in the field of taxation.

Q: What are the benefits of participating in the PKLM program?

A: The benefits of participating in the PKLM program include improving practical understanding, expanding the network, and improving work readiness. Students who participate in the program can gain confidence in their ability to apply theoretical knowledge in practical situations and develop the skills required to succeed in the field of taxation.

Q: What are the challenges of determining personal income tax at the East Medan Pratama Tax Office?

A: The challenges of determining personal income tax at the East Medan Pratama Tax Office include complex situations that require analytical abilities and strong problem-solving skills. However, these challenges can become opportunities to learn and develop.

Q: How can students prepare for the PKLM program?

A: Students can prepare for the PKLM program by gaining a solid understanding of taxation laws and regulations, developing analytical and problem-solving skills, and gaining practical experience in the field of taxation.

Q: What is the future direction of the PKLM program?

A: The future direction of the PKLM program is to become a model for other tax offices in Indonesia. The program can be replicated in other tax offices, providing students with the opportunity to gain practical experience in determining personal income tax.

Q: How can students get involved in the PKLM program?

A: Students can get involved in the PKLM program by applying for the program through the USU FISIP Taxation Administration. Students who are selected for the program will have the opportunity to gain practical experience and knowledge in determining personal income tax.

Q: What are the resources available for students who participate in the PKLM program?

A: The resources available for students who participate in the PKLM program include textbooks, online resources, and guidance from professionals in the field of taxation.

Q: How can students evaluate the effectiveness of the PKLM program?

A: Students can evaluate the effectiveness of the PKLM program by assessing their own learning and development, seeking feedback from professionals in the field of taxation, and evaluating the program's impact on their career goals.

Conclusion

Determining personal income tax at the East Medan Pratama Tax Office is a complex process that requires a deep understanding of taxation laws and regulations. The PKLM program provides students with practical experience and knowledge in determining personal income tax, and it is an essential step in preparing students for a career in taxation.

Recommendations

Based on the Q&A session, the following recommendations are made:

Increase the duration of the PKLM program: The PKLM program should be extended to provide students with more time to gain practical experience and to develop their skills.
Provide more opportunities for students to interact with professionals: Students should be given more opportunities to interact with professionals in the tax office, including through workshops, seminars, and other training programs.
Develop a mentorship program: A mentorship program should be developed to provide students with guidance and support throughout the PKLM program.

Future Directions

References

Indonesian Tax Law: The Indonesian Tax Law provides the framework for determining personal income tax in Indonesia.
Tax Office Regulations: The Tax Office Regulations provide guidance on the process of determining personal income tax.
PKLM Program Guidelines: The PKLM Program Guidelines provide guidance on the implementation of the PKLM program.

Appendices

Appendix A: List of students who participated in the PKLM program.
Appendix B: List of professionals who provided guidance and support throughout the PKLM program.
Appendix C: List of resources used in the PKLM program.