| 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 MAJU JAYA, such as Financial Statements and Notice Period VAT year 2012. The author also conducted interviews with the staff accounting and staff taxation. From the analysis, PT MAJU JAYA have done counting, depositing, and reporting in accordance with tax regulations. PT MAJU JAYA never been late depositing and paying VAT. PT MAJU JAYA also reporting accordance with rules and regulations and never over the dateline. PT MAJU JAYA expected to further improve the accuracy in order to avoid errors in the implementation of Value Added Tax and follow the progress of the VAT regulations up to date. |