E to

UNIVERSITI TUNKU ABDUL RAHMAN

Faculty of Accountancy & Management
Lot PT21144, Jalan Sungai Long, Bandar Sungai Long, Cheras, 43000 Kajang, Selangor.
Tel: 03-9086 0288 Fax: 03-9019 7062

CONFIDENTIAL

Industrial Training Viva: Mark sheet

Student’s name: Gan Sze Shein ID No: 17UKB02144

Name of Company: Crowe Muar Tax Sdn. Bhd.

Assessment Criteria Marks Marks Comments (if any)

allocated awarded
(%) (%)
PART A : 50% 1. Introduction of Company 10
2. Skills Learned / Applied 10
3. Experience Acquired 10
4. Exposure Beyond Workplace 10
5. Conclusion for Training 10
PART B: 30% 1. Fluency of Language 10
2. Use of Visual Materials 10
3. Attire / Grooming 10
PART C : 20% 1. Q&A 20
TOTAL 100 /100

Course work weightage /20

Assessed by Internship Internship Academic Assess Date

Academic Supervisor Supervisor’s Signature
 UNIVERSITI TUNKU ABDUL RAHMAN
Faculty of Accountancy & Management
Lot PT21144, Jalan Sungai Long, Bandar Sungai Long, Cheras, 43000 Kajang, Selangor.
Tel: 03-9086 0288 Fax: 03-9019 7062

CONFIDENTIAL

OVERALL DETAIL INDUSTRIAL TRAINING MARK SHEET

Student’s name: Gan Sze Shein ID No: 17UKB02144

Name of Company: Crowe Muar Tax Sdn. Bhd.

Marks Marks Comments

Criteria allocated awarded (if any)
A) Assessment by the University
(%) (%)
1. Organization-related Learning Outcome

 Introduction to the organization and training experience

 Relate training experience to interest/ ambition/career 10
preparation
 Identification of personal shortcomings and
improvements taken/suggested
2. Application of theory and soft skills

 Discuss the skill sets you have learned (hardware, software 10

and soft skills) and how they are applied at your work place

3. References
5
 Marks will be allotted for appropriate references and citations

4. Presentation of report

 Proper use of terms and grammar

 Effective use of diagrams/tables/graphs/ data sheets/work 15
samples
 Logical and coherent report structure, format and content
 Appropriate report summary/conclusion
5. Weekly and monthly work logs

 Daily or weekly logs and monthly reports are complete 10

 Writing readability and relevance to the course
 Discussions of experience

Sub Total ( 1 – 5) 50 /50

B) Oral Presentation:

 Introduction, content and conclusion

 Preparation, tools, and materials 20 /20
 Skill, grooming, and attire [Marks transfer from oral
presentation mark sheet]

C) Assessment by Industrial Training Company

30 /30
[Refer to attached Appendix 7 UTAR Industrial Training: Student
Evaluation Form for details.]
Grade:
TOTAL (A + B + C) 100 /100
Pass / Fail

Assessed by Internship Internship Academic

Academic Supervisor Supervisor’s Signature Assess Date
Internship and Student Detail
Student’s Details
Name Gan Sze Shein
I/C No. 990719-01-5402 Student I.D 17UKB02144
Mobile Tel. No. 013-6860331 House Tel. No. -
Email szesheingan@gmail.com / sheingan@1utar.my
Programme Bachelor of Accounting (HONS)
Year / Trimester Year 3 Trimester 3
Internship Placement Details
Name of Company Crowe Muar Tax Sdn. Bhd.
Address of 8 (Ground floor), Jalan Pesta 1/1, Taman Tun Dr. Ismail 1, Jalan
company Bakri, 84000 Muar, Johor
Supervisor Name Email Division and
Position
Chin Poh Ling pohling.chin@crowe.my Tax Division,
Senior Manager
Internship period Starting date: Ending date:
12.10.2020 16.04.2021
Allowance RM 800.00
(Indicate the
amount of
allowance paid per
month)
INDUSTRIAL TRAINING REPORT
AT
CROWE MUAR TAX SDN. BHD.

BY
GAN SZE SHEIN

Bachelor of Accounting (HONS)

Faculty of Accountancy and Management

Universiti Tunku Abdul Rahman
 DECLARATION FORM

I sincerely declare that:

1. I am the sole writer of this report.
2. The details of training and experience contained in this report describe
my involvement as a trainee in the field of international business.
3. All the information contained in this report is certain and correct to the
knowledge of the author.

Signature : .

Name : GAN SZE SHEIN

ID No. : 1702144

Date : 23.04.2021 .
Table of Contents
DECLARATION FORM …………………………….…………………….... i

TABLE OF CONTENT …………………………….…….…………………. ii

INTERNSHIP TRAINING REPORT ………………………...……………. 1

1.0 ORGANIZATION–RELATED LEARNING OUTCOME …………… 1

1.1 GENERAL OVERVIWE OF THE COMPANY ……….……… 1

1.1.1 CORE VALUE AND VISION …………….……………. 2

1.1.2 TYPE OF SERVICES ……………….…………….….… 3

1.1.3 ORGANIZATION STRUTURE ………………………… 4

1.2 TRAINING EXPERIENCE ……………………………………... 5

1.2.1 RELATE TO INTEREST/AMBITION/CAREER PREPARATION

………………………………………… 5

1.3 PERSONAL SHORTCOMINGS AND INPROVEMENTS

TAKEN / SUGGESTED ………………………………………… 7
1.3.1 STRENGTHS …………………………………………… 7

1.3.2 WEAKNESSES …………………………………………. 7

1.3.3 OPPORTUNITIES ……………………………….……… 8

2.0 APPLICATION OF THEORY AND SOFT SKILLS …………………. 9

2.1 SELF-MOTIVATION / INITIATIVE ………………………….. 9

2.2 SOFTWARE – EASY TAX ……………………………………... 9

2.3 RESISTANCE AND TIME MANAGEMENT ……………........ 10

2.4 TAKING RESPONSIBILITY AND ATTENTION TO

DETAILS ……………………………………………………... 11

2.5 INTERPERSONAL SKILLS ……………………………….…… 11

3.0 CONSLUSION …………………………………………………………… 12

4.0 REFERENCES …………………………………………………………... 13

5.0 WEEKLY WORK LOGS ……………………………………………….. 14
1.0 ORGANIZATION-RELATED LEARNING OUTCOME

1.1 GENERAL OVERVIEW OF THE COMPANY

Figure 1: Logo of Crowe Malaysia PLT

Crowe Malaysia PLT – Muar Office is one of the offices of Crowe Malaysia PLT. It
was incorporated in 6 February 2009 to be a new branch for Muar Office. Crowe Muar Tax
Sdn. Bhd. is the tax division under the Muar Office. Crowe Malaysia PLT – Kuala Lumpur is
a regional lead office in Asia or Pacific area. It joined Horwath International on 1 January
2009. It renamed from Horwath to Crowe Horwath and further renamed to Crowe Malaysia
on 4 June 2018. In 2 January 2019, Crowe Malaysia PLT was registered and became a
Limited Liability Partnership.

Crowe Malaysia PLT, 5th largest accounting firm in Malaysia, is an independent

member of Crowe Global, a Swiss association which has 8 th largest accounting network in the
world. It serves mid to large companies and multinational entities through 14 offices across
the country (consist of west and east Malaysia) by employing over 1,300 partners and staff to
ensure their multinational clients can enjoy their services ubiquitously. They also licensed
with both Malaysian Audit Oversight Board (AOB) and Public Company Accounting
Oversight Board (PCAOB) in United States, as well as becoming the top 4 in Initial Public
Offering (IPO) market among accounting firms since 2005 (About us: Crowe Malaysia PLT |
2021).

For Muar Office, it is directed by 2 Partner and 1 Principle with over 40 staff strength.
They mainly offer assurance and advisory services to serve more than 400 audit clients of
several sizes and industries, such as local SMEs, subsidiaries of local and foreign public
listed corporations and foreign investors. It also corporate with the external audit division, SC
Lim, Ng & Co., in Muar, Johor and Crowe Malaysia PLT – Kuala Lumpur to create a lasting
value in future. Under the tax division, named as Crowe Muar Tax Sdn. Bhd., has staff
strength of more than 10 to target the individuals (Personal Tax), SMEs and public listed
companies (Corporate Tax) with various sectors and industries. They also provide a valuable
advisory to their clients in term of tax audit, investigation and transfer pricing that besides the
compliance work.

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 Crowe Malaysia PLT

West Malaysia: East Malaysia:

- Kuala Lumpur (Lead Office) - iCom Square, Kuching
- Klang - Brighton Square, Kuching
- Ipoh - Miri, Sarawak
- Penang - Sibu, Sarawak
- Johor Bahru, Johor - Bintulu, Sarawak
- Muar, Johor - Sabah
- Melaka - Labuan

Figure 2 : 14 offices in Malaysia

1.1.1 CORE VALUES AND VISION

The vision of Crowe Malaysia PLT is to build a global network of a firm to make a
co-brand acknowledged by national and multinational organizations, which is crucial to their
professional services offered (Our values: Crowe Malaysia PLT | 2021).

A prominent organization must stipulate positive values and inspire their employee to
be practiced in the organization. Crowe Malaysia PLT is cultivating their employee with their
core values in order to attain their objective that is assisting their clients and people growth by
providing innovation and reliable solutions in personalized manner (Our values: Crowe
Malaysia PLT). They believe that every client is unique and with a dynamic team of partners,
they can make a smart decision to global clients to achieve their dreams as a reality. The core
values of the firms as follow:

Figure 3 : Core values of Crowe Malaysia PLT

(Crowe Corporate Brochure PLT, 2019)
1.1.2 TYPES OF SERVICES

Page | 2
 Audit
Statutory Audits
Reporting Accountants
Cross Border Audits
Forensic Investigation
Finanacial Due Diligence
Risk Advisory
Corporate Governance
Compliance
Fraud Investigations &
Forensic Accounting
Serviecs
Technology Risk Services
Figure 4 : Professional services provided
Tax
Expatriate Tax
Tax Planning & Advisory
Employee Management
Goods & Services Tax
Transfer Pricing
Wealth Management
Asset Protection and
Preservation
Investment Planning
Business Succession
Planning
Corporate Advisory
Transactions Support
Mergers & Acquisitions
Valuation Services
Corporate Recovery
Services
Insolvency Services
Growth Consulting
Performance Improvement
Transformation via
Innovation
Strategic plannning for
growth
Page | 3
1.1.3 ORGANIZATION STRUCTURE

Principal
Goh Siow Yen

Partner
Ng Kim Hian

Partner
Ng Kim Kiat

External Audit Account Administration Secretary Government

Tax Division Division Division Division Affairs Division
Division

Manager Senior Manager Senior

Senior Manager
Peng Lee Hoon Tan Hui Khim Osmail Bin Sa'at
Gan Hwee Ling

Senior Manager External Audit Admin. - Manager

CSU 1 - Senior
Seah Shirley Manager Doryn Tang
Chong Chor Koon

Human Resources - Manager

CSU 2 - Senior Manager Kok Li Shih
Chin Poh Ling
Figure 5 : Organizational structure of Crowe Malaysia PLT - Muar Office

Page | 4
1.2 TRAINING EXPERIENCE

Working experience can assist a person to decide his/her future because work
experience is always reviewed by the company. The internship program is the best way to
gain work experience which offer undergraduate students to apply as a preparation before real
working environment. Through the industrial training, I learnt or gained a lot of skills and
experience in Crowe Muar Tax Sdn. Bhd. that cannot be learnt during student time in UTAR.

I was joined to the tax division of Crowe Malaysia PLT – Muar Office, also known as
Crowe Muar Tax Sdn. Bhd. (short as ‘Crowe’). Generally, my job scope is on tax compliance
work that consist of tax payable computation (regardless corporate or personal), filing tax
return, assist or give advice to the clients’ tax queries and perform the tasks assigned by
senior. Thus, I had this opportunity to expose more depth Malaysia taxation concept and
theories learnt in university and applied it in the industry.

As a trainee, I will learn how to use the software and server used by the firm. The firm
uses the software called Easy Tax (shown as figure 6 below) to do the corporate and personal
tax compliance work. Understand well the work process and the usage of photostat machinery
and equipment is easier my internship life afterward as I will be assigned tasks in further. I
should ensure the tax computation that I did is complying with the public ruling and tax rules.
For instance, make a clear detail to treat all the expenses accordingly, filing a tax return and
timely inform or remind clients to pay their tax payable. Sometimes, I have to inquire to the
clients or their accountant if any expenses are unclear or inquiry to LHDN as there has
discrepancy of tax position with our computation.

During the training period, Crowe also provides webinar seminar about the Malaysia
Tax Budget 2021, Transfer Pricing, Special Voluntary Disclosure Program and Indirect Tax
for us to update the information of tax rules. It was not easy to be a professional tax agent as
he or she must have a strong knowledge to reserve and renew, as well as the experience to the
cases.

1.2.1 RELATE TO INTEREST / AMBITION / CAREER PREPARATION

After completing my industrial training, I was much more clearly of my career path
should be chosen and be prepared. I decided to engage as a tax agent in my future career after
graduate, but if has an opportunity to be an auditor I also be challenged. I will also take the

Page | 5
professional qualifications like ACCA, CIMA and others to improve my capital and fulfil my
understanding.

During this training, most of the computation and analysis are presented in Words and
Excel forms, so keep updating the computer software knowledge is fundamental for to
increase our working speed. However, I realized that only mastering the computer software
knowledge is insufficient. We should also learn how to solve the basic hardware issues what
if the company does not have technician support. It could save the time to complete our tasks.

I also learnt more depth on the Malaysia Income Tax knowledge during the training.
Senior will give me some complex and challenging company to do the tax computation other
than dormant company. It is not an easy job to understand the complexity financial. We
should inquire to the clients as the expenses are incomplete breakdown and ensure it was
completed in a proper time, as well as it presented in a neat working paper to allow the
reviewer and clients easier to understand what was presented. Sometimes, we have to answer
the client’s tax queries, hence, we must know well the tax concept and explain to the client in
a simple manner and give them advise of their business plan. These also reinforce my
courage to communicate with others as it was what I lack.

Being a trainee in Crowe, the managers of the tax division are willing to guide us to
solve the tasks in a precise way with their analytical thinking to help us complete the tasks on
schedule. I realize that as a leader should involve in the work process and provide guiding not
only assign tasks and order to the workers, if not the workers might refuse to obey the leader.
I also understand that if any mistake or issue happen should discuss with the managers that in
charge of the clients or companies. Due to self-decision may be leading to serious
consequences.

From this internship, I was not only learnt and make use of knowledge, but the
important issue for me is to enjoy working life and be a part of the firm. This is because this
job is bored and stressful when work in a long time due to the way to complete the tasks
sometimes are the same or trivial and some of tasks are complicated especially when the
submission date is getting closer. Hence, I should find a way to harmonize my emotions and
excavate the my interested on the job in the future.

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1.3 PERSONAL SHORTCOMINGS & IMPROVEMENT TAKEN / SUGGESTED

1.3.1 STRENGTHS

a. Time Management

Time management is one of the essential job requirements for me in Crowe. With the
numerous tax tasks assigned during the peak season, I should spend an optimum time
to complete the tasks given within the deadline to produce the job well. For example, I
should manage 4 to 5 companies’ tax computation to be completed within one month
and also assist senior to complete their job. Therefore, I need to plan a preference time
frame to keep following up the progress of the tasks to be completed in allocating
time or faster and retain a good quality of output.

b. Collaboration / Teamwork

The value of teamwork basically is one of the efforts applied in Crowe. The workers
and managers in tax division are working as one and I was able to collaborate with
them. During the training, I must interact with them every day and will take initiative
to assist their work to reduce their burden. Therefore, I need to discuss with them
about the issues that I meet on their tasks respectively, and I was glad that they willing
to guide me and correct my mistake. For example, the working presentation, how
should the expenses be analyzed or treated, software issues, explaining the agreement
or documents to me and so forth. Besides, I also realized that the workers and
managers can be collaborated because of they can be perceptive and receptive to the
responsibility of others without racism. The managers manage to control the character
between leader and listener. Thus, there are no severe political issues in my
workplace.

1.3.2 WEAKNESSES

a. Communication and social skill

Communication plays an essential role in the workplace as it is a fundamental to

connect with working partners, leaders, or clients to improve workplace efficiency
and productivity. Although there were different races in Crowe, we still can
communicate with them by Bahasa Malaysia, English, and even Mandarin. I always
kept a healthy communication with my seniors and managers to make a good

Page | 7
 impression for them by showing a positive attitude towards the tasks given. So that
they may provide their feedback indirectly for me on my performance. However, I did
not have excellent verbal communication capability, especially interact with clients.
For instance, when the client has queries on tax, I am weak to explain to them in
simple words. At that moment, my colleague helped me to settle the problem. Other
than that, I also realized that the method that I ask for the answer is not precision and
accuracy when I was inquiring the client. I need to contact them second times to get
more accurate information sometimes.

b. Lack of certain knowledge about the taxation

I had assisted seniors to do their work in term of key in the data, analysis of account
and draft a query of the company. By lacking certain knowledge, it caused me
difficult to decide the treatment of certain expenses. The knowledge such as advanced
taxation, transfer pricing, and specialized industries that I was faced when I engaged
in seniors’ work. Thus, I was unable to fully complete some of the tasks given.

1.3.3 OPPORTUNITIES

a. Guiding for new interns

When my internship was in late stage, , my manager has assigned for me to guide the
new interns to work for corporate and personal tax computation as well as what I was
learning from the six-month period. I was appreciated of this opportunity to lead them
on completing the job as it reflects that I was be trusted.

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2.0 APPLICATION OF THEORY AND SOFT SKILLS

2.1 SELF-MOTIVATION / INITIATIVE

Self-motivation is one of the prominent soft skills should learn during my internship
as it forces us to moving ahead. We need to take initiative to do the works well and practice
our reliability and commitment without the constant supervision. As a trainee, I always keep a
‘willing to learn’ and ‘initiative to ask’ attitude on my work to gain more experience and
ability to handle the tasks assigned. I will assist senior to reduce their work proactive and
improve their efficiency because there are not many tasks assigned to me during the slack
season. Therefore, I had requested the works from seniors to fulfil my working period and
learn more from the challenging works. Through the works, I was optimistic to find the way
to overcome the obstacles.

During the peak period, there have large workload should do. It had caused me
stressful and annoying on the works. Thus, I will discover my interest in the tasks or get
motivated on others in order to proceed and continue on it.

2.2 SOFTWARE – EASY TAX

Figure 6 : Easy Tax – Personal Tax

Page | 9
 From the internship, the most vital skills I learnt was the software that Crowe used –
Easy Tax. This software has assisted us on the computation of tax return together with detail
analysis and submit to LHDM. Once key in the ID and password, it will show the client list
and the menu as figure 5 after choosing the client file. Afterward, there have some basic steps
we should do, and the rests is depending on the client financial statements and business
activity.

Key in additional
Key in analysis of
additional,
Create a new tax account follwed the
disposal, written
file income and
off and other
expenses category
transaction of asset

Key in the Hire

Key in the tax
Purchase of asset, Key in the Balance
installment has
either new or Sheet
been paid (CP 204)
existing

Generate all the

related report.

Figure 7 : Easy Tax basic process.

2.3 RESISTANCE & TIME MANAGAMENT

Time management is mutual relation with the work pressure due to the tight deadline
and over workload. It was what I learnt or practice from the training. In the middle period of
internship, I was tension and irritable as I was starting to be familiar with the works. The
senior will pass to me some of their works to support them to complete before the deadline
and only has one trainee, I, can help them as others are ended. Thus, I was managing my
tasks timely without procrastination. It was a prohibition action in the work. I will develop a
task schedule by listing the companies’ name I responsible for on their financial month end in
order to set the work priority and make me always focus on one thing. Via the task schedule,
I can check the job status of the company and its deadline to be submitted to LHDN without
stressing out about whether I am getting the works done.

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2.4 TAKING RESPONSIBILITY AND ATTENTION TO DETAIL

The most crucial skills that I learnt is more responsible on my work and as a tax
agent, as well as carefulness to detail. My main job scope is assisted to compute the tax return
of companies and personal that complies with the public ruling and others regulatory
obligation of taxation. We also assist them to solve to the disputes with LHDN. Therefore, I
was so clear that reliability and integrity to be a tax agent is vital, we should not let the clients
run away from tax. Other than that, I had become more attention to detail on the work
presented to create an accurate work. My working style sometimes will have many careless
minor issues previously, particularly errors in spelling, format, less file the documents and so
forth. Through this training, I put my effort to alter as I need to ensure that all the working
papers submit to the reviewer are neat and correct without any minor errors to show how
much I value on it. It can be said is one of my best rewards from the training.

2.5 INTERPERSONAL SKILL

Every profession required interaction with people. They should able to communicate
and collaborate with team members to complete the work effectiveness. It is one of the skills
being applied in the workplace. I will spend all my working hours in the office, so I even
more needed to communicate with my colleagues at work and other matters to maintain our
relationships. Not only with my colleagues but also communicate with other divisions. Most
of the tax computation requires me to deal with auditor, accountant or clients personally. I
need to request for the working paper from the auditor or accountant, if any, and understand
the financial that was unclear, and request for query from the clients. Therefore, being
politely and patiently when requesting for assistance without delaying or outstanding is
important. Although I was not performing well as interact with clients, I put my effort to get a
polite impression for them.

Page | 11
3.0 CONCLUSION

Through the opportunity of Industrial Training, I learnt a lot of vulnerable skills and
working experiences in Crowe that are useful to my future. Exposure in the tax division gives
I utilize the knowledge and theories learnt in university and apply it in company. With the aid
of this training, I develop well in interpersonal, time management and other soft skills when
doing those works given and learn to adopt in working culture. Undoubtedly, my weaknesses
will be a critical effect on my work performance in future, so that I will always remember to
be rigorous and train my social skills to overcome it and to be my strengths for my prospect.

I truly appreciate Crowe for giving me an opportunity to complete my industrial

training program. The office operation is strategic. It has a good team who are willing to
guide and teach me patiently. Every knowledge and experience I obtained is valuable, it
shows me a clear view of a responsibility and roles as a tax agent. It will directly impact on
my professional standard towards every aspect, especially as a tax agent.

As conclusion, it is a memorable and wonderful experience for me when doing

industrial training in Crowe. There will still many lessons had learn through this internship
training and the I believe that “if you always do what you have always done, you will always
be where you have always been”.

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4.0 REFERENCES

About us: Crowe Malaysia PLT. (n.d.). Retrieved April 19, 2021, from
https://www.crowe.com/my/about-us

Crowe Malaysia PLT. (n.d.). Crowe Corporate Brochure PLT [Brochure]. Author. Retrieved
June 27, 2019, from https://cdn-cms.crowe.com/my/-/media/Crowe/Firms/Asia-
Pacific/my/CroweMY/About-Us/Crowe-Corporate-Brochure-PLT_E.pdf?la=en-
GB&modified=20190627101909&hash=F038FA9ABEA8C6ECB84C4F85F6C67EEF
8207BC99

Doyle, A. (n.d.). Best interpersonal skills to list on a resume. Retrieved April 23, 2021, from
https://www.thebalancecareers.com/interpersonal-skills-list-2063724

Our values: Crowe Malaysia PLT. (n.d.). Retrieved April 19, 2021, from
https://www.crowe.com/my/about-us/our-values

Team, T. (2021, March 26). Soft skills: 10 important soft skills for 2021. Retrieved April 23,
2021, from https://www.wikijob.co.uk/content/interview-advice/competencies/soft-
skills

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WEEKLY WORK LOGS
From 12.10.2020 to 27.03.2021

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