THE ROLE OF ADMINISTRATION IN THE PROCESS OF VERIFICATIONAND RECAPITULATION OF PPN AT PT. PELITA INDONESIA DJAYA(PELNI SERVICES)

Abstract

In the era of globalization, the role of efficient administration is very important for
the sustainability of the company. This study aims to analyze the role of
administration in the process of verification and recapitulation of Value Added
Tax (VAT) at PT Pelita Indonesia Djaya (PELNI Services). This MBKM
internship program lasted for four months, focusing on administrative activities in
the Finance Division, such as verification of tax invoices, recording documents,
and tax reporting according to regulations. The manual process used in managing
VAT has caused several problems, such as delays in data collection and input
errors. The evaluation showed that the application of information system-based
technology can improve the efficiency and accuracy of administrative processes.
In addition, intensive training is needed to improve employee adaptation to new
technology. The conclusion of this study shows that strengthening digital
administration systems and training human resources are strategic steps to
improve corporate tax efficiency and compliance.