Prosedur Rekonsiliasi Pembayaran Tagihan Pelanggan di PT. Telkom Indonesia Regional 1 Sumatera

Abstract

This research discusses the reconciliation procedure for customer bill payments at PT. Telkom Indonesia Regional 1 Sumatra, a company operating in the field of information and communications technology. The background to the problem is that there is a difference between payments made by customers and bills recorded in the company's system and customers who make direct transfers but do not include complete identification. This research aims to identify the causes of payment differences and develop effective reconciliation procedures. The research results show that the difference in payments is mainly caused by customers who deduct VAT and PPh independently, resulting in a difference between the amount of customer payments and the bills in the company's system. Apart from that, for cases of direct transfers without complete identity, reconciliation is carried out by confirming with the Witel PIC section by tracing the bank code used, then the final confirmation is carried out by the account manager to ensure that the payment really came from the customer in question. This reconciliation procedure is expected to reduce payment differences and increase the accuracy of credible financial recording and reporting.