T This internship report is prepared based on the internship activities conducted at pt hao sheng international, a company operating under the bonded warehouse facility. the purpose of this report is to analyze the relationship between import processes and the recognition of deferred tax, as well as to design a deferred tax standard operating procedure (sop) in accordance with psak 46 on income taxes and applicable taxation and customs regulations. the company imports packaging materials from overseas suppliers using bc 2.3 customs documentation, which provides facilities in the form of deferred import duties, vat not collected, and article 22 income tax on imports not collected. these facilities result in timing differences between commercial accounting and fiscal treatment, leading to the recognition of deferred tax assets and deferred tax liabilities. the report is prepared using observation, interviews with relevant departments, and documentation studies. the internship results indicate that although there is no specific formal tax sop issued by the relevant authorities, the application of psak 46 remains mandatory; therefore, the development of a deferred tax sop is necessary to ensure consistency in accounting treatment, enhance financial reporting transparency, and minimize the risk of non-compliance in tax reporting.