| Value-added tax is one of the largest income for the country. Every sales activity and sourcing taxable or services taxable are carried out by the taxable (the taxable income will worn VAT). This research aims todetermine whether there are differences in recording sales and purchases of Value Added Tax (VAT) on Financial Statements and Notice Period Value Added TaxTaxable Entrepreneur 2015, knowing how to calculate the input tax and output tax is in corresponding with the 42th Constitutionof 2009, knowing equalization circulation of business or purchase within the Notice Period Value Added Tax(SPT Masa PPN) the Annual Tax Return (SPT) Taxable Entrepreneur 2015, in particular PT. Madu Jaya. The authors found differences in recording sales and purchases of Value Added Tax on Financial Statements and Notice Period Value Added Tax (SPT Masa PPN) by PT. Madu Jaya in 2015. The difference found by the author related to the Value Added Tax which occurred at the time the circulation of business in 2015. Differences were found by the authors of Rp. 15.174.357.097,-. The authors concluded that the cause of these differences caused by the discount of invoice Rp. 12.418.242.486,-. The second cause is the return to the outlet nonNPWP for Rp. 591.169.660,-. The third cause is due to rounding ofRp. 941.721,-. The fourth cause is PT Madu Jaya is giving the tax invoice to Batam which endorsed for Rp. 22.907.468.223,-. The Final cause of the difference is the delivery not to Value Added Tax amounting to (Rp. 20.743.464.993,-). Based on the analysis and discussion that has been explained in previous chapters, the authors also found differences in the recording of the Value Added Tax on purchases in 2015. Differences were found by the authors ofRp. 17.197.776.610,-. The authors conclude that the difference is caused by the purchase of 2015 that is credited in 2016 amounted toRp. 31.520.808.200,-. The second cause was the purchase in 2014 that is credited in 2015 amounted to (Rp. 12.284.473.598,-). The third cause is the purchase of no Value Added Tax amounting to (Rp. 2.038.618.288,-). The latter is caused by rounding differences amounting to Rp. 60.296,-. |