T This final project report was prepared based on the implementation of field work practice (praktik kerja lapangan/pkl) at pt. kal, with the aim of examining the application of article 23 income tax (pph article 23) withholding slips as prepaid tax in the calculation of corporate income tax payable. the background of this report is based on the importance of administrative accuracy and validation of pph article 23 withholding slips to ensure tax compliance and the accuracy of corporate tax payable calculations. the writing method used is a qualitative descriptive method with data collection techniques in the form of observation, interviews, and documentation studies conducted during the pkl period. the object of this report is the process of managing and crediting pph article 23 withholding slips at pt. kal for the 2025 tax year. the results of the discussion indicate that, in general, the validity of pph article 23 tax credits at pt. kal is in accordance with the applicable tax regulations; however, obstacles were still found in the withholding slip validation process, namely the cancellation of withholding slips by counterparties, which requires improvement through the enhancement of tax administrative controls.