T This internship report discusses the application process for the preliminary refund of the value added tax (vat) overpayment for the december 2025 tax period at pt mkp, a company engaged in packaging solutions. the objectives of this report are to analyze the criteria that pt mkp must satisfy to qualify as a low-risk taxable entrepreneur (pengusaha kena pajak/pkp), examine the procedures for applying for a preliminary vat refund, and identify preventive measures that can be implemented to minimize tax risks associated with the refund process. this report employs a qualitative descriptive approach using a case study method. data were collected through observation, interviews, and documentation of the company\\\'s accounting records and monthly vat returns (vat period tax returns). the findings indicate that, in 2025, pt mkp fulfilled the requirements to be classified as a low-risk taxable entrepreneur in accordance with minister of finance regulation (pmk) no. 39/pmk.03/2018, as lastly amended by pmk no. 119 of 2024. this classification was supported by the fact that a significant portion of the company\\\'s transactions consisted of domestic supplies not subject to vat collection and exports of tangible taxable goods. furthermore, the company\\\'s vat overpayment amounted to idr 122,123,109, which was below the statutory threshold of idr 5,000,000,000 for preliminary refunds. the reconciliation and equalization between the accounting records and the monthly vat returns demonstrated consistency, with only immaterial differences identified. accordingly, the application for the preliminary vat refund was considered to have a strong basis for approval by the directorate general of taxes, with a minimal risk of a future tax underpayment assessment letter (skpkb) being issued. this report also provides recommendations for pt mkp in responding to the implementation of pmk no. 28 of 2026, which will apply in subsequent tax years.