| In order to maximize the state revenue, the government push people to pay their tax. Indonesia using self assessment system for the tax implementation, which intended to increase public awareness in calculating and reporting their own tax. However, the differences between accounting system in financial reporting and in tax report, confusing the tax payer. The objective of this research is to determine the value added tax by PT Poliri Indonesia is already well suited with the UU No 42 of 2009. Descriptive analytical method is used to writing this essay, by collect the data and do the research to the object in PT Poliri Indonesia. Based on the data, it may conclude that the application of VAT in PT Poliri Indonesia has not been right entirely, because there are still delay report and equalization. |