| Tax is an compulsory that must be paid by every citizen to government devoted to national development activities in all fields. One of the country’s tax revenue is the Value Added Tax (VAT). In this tudy, the author use the case study method based on data obtained from PT Fajar Farmatama, such as Financial Statements and Notice Period VAT year 2011. The author also conducted interviews with the staff accounting and staff taxation. From the analysis, PT Fajar Farmatama have done counting, depositing, and reporting in accordance with tax regulations. The problem arises is there are differences in sales between Financial Statement with Notice Period VAT caused by the delay in making the Tax Invoice. PT Fajar Farmatama expected to further improve the accuracy in order to avoid errors in the implementation of Value Added Tax and minimize the possibility of differences in sales between Financial Statement with Notice Period VAT in the future. |