Laporan magang ini membahas evaluasi proses penyusunan dokumen pengajuan tax holiday PT KIN oleh KAP BEL. PT KIN merupakan perusahaan produsen kokas yang akan berinvestasi jangka panjang di Indonesia dan berupaya memanfaatkan fasilitas tax holiday atau pembebasan pajak dari pemerintah atas rencana investasinya. Pemerintah telah mengatur tata cara perolehan tax holiday tersebut dalam Peraturan Menteri Keuangan Nomor 130.010 Tahun 2020 tentang Tata Cara Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan (PMK 130). KAP BEL memberikan jasa penyusunan dokumen pengajuan tax holiday PT KIN agar memenuhi syarat pengajuan dan skor indikatif yang ditetapkan dalam PMK 130 sehingga PT KIN dapat memperoleh persetujuan pembebasan pajak. Tim KAP BEL telah melakukan sintesis dan validasi data dari PT KIN dalam menyusun dokumen berupa analisis kuantitatif dan kualitatif, serta perhitungan skor indikatif sesuai dengan PMK 130. Secara umum proses penyusunan dokumen pengajuan tax holiday PT KIN yang dilakukan oleh KAP BEL telah sesuai dengan regulasi PMK 130 dan Prosedur Operasional Standar (POS) KAP BEL. Namun demikian terdapat hambatan dalam perhitungan skor indikator untuk kriteria tentang penggunaan teknologi baru dan ramah lingkungan, serta ketidaklengkapan dalam visualisasi perhitungan net impacts. Oleh sebab itu, KAP BEL direkomendasikan untuk menyempurnakan proses validasi data dan visualiasi analisis kuantitatif.

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This internship report discusses the evaluation of the PT KIN tax holiday submission process by KAP BEL. PT KIN is a coke producing company that will invest long-term in Indonesia and seeks to take advantage of the tax holiday facility or tax exemption from the government for its investment plans. The government has regulated the procedure for obtaining the tax holiday in the Minister of Finance Regulation Number 130,010 of 2020 concerning Procedures for Providing Corporate Income Tax Reduction Facilities (PMK 130). KAP BEL provides services for compiling PT KIN's tax holiday submission documents in order to meet the submission requirements and indicative scores set out in PMK 130, therefore PT KIN can obtain tax exemption approval. KAP BEL team has synthesized and validated data from PT KIN in compiling documents in the form of quantitative and qualitative analysis, as well as calculating indicative scores in accordance with PMK 130. In general, the process of preparing PT KIN tax holiday submission documents carried out by KAP BEL is in accordance with PMK regulations 130 and Standard Operating Procedures (POS) KAP BEL. However, there are obstacles in calculating indicator scores for criteria regarding the use of new and environmentally friendly technologies, as well as incompleteness in visualizing the calculation of net impacts. Therefore, KAP BEL is recommended to improve the process of data validation and visualization of quantitative analysis.