Field work practices (PKL) is implemented with the aim to know and understand the procedure of counting, withholding and reporting income tax (PPh) article 23 about train washing services at PT. Kereta Api Indonesia (Persero) DAOP V Purwokerto. The activity is to give assistance in the finance division of PT. Kereta Api Indonesia (Persero) DAOP V Purwokerto but still focus on the tax part of the division because it is the case discussed in this final task report. The methods used are interviews, observations and documentation. Report results showed that the procedure of counting, withholding and reporting income tax (PPh) article 23 about train washing services at PT. Kereta Api Indonesia (Persero) DAOP V Purwokerto are in accordance with the prevailing tax laws. The obstacles in there is tax executor in the tax section that there is only one person, but the implementation of tax in PT. Kereta Api Indonesia (Persero) DAOP V Purwokerto is already good. To further improve the performance in carrying out the taxation obligations of PT. Kereta Api Indonesia (Persero) DAOP V Purwokerto should need to add human resources (HR) in the tax section.