| Value Added Tax (VAT) is the tax which is levied and imposed on the supply of Taxable Goods or Taxable Services. Evidence of this levy is Tax Invoice. If the calculation of input VAT is greater than the output VAT, then VAT enterprise has the right to restitute the overpayment tax. This thesis discusses the restitution of the Value Added Tax (VAT) in PT Pulau Kencana Raya. Sources of the data obtained by the interviews with tax officer, documentation, observation and literature research. Finally, this thesis demonstrates that in doing the formal prochedure, PT Pulau Kencana Raya is already in accordance with the act and regulations. However, there are a few mistakes that led to wrong regulation so that the input VAT and the output VAT must be corrected. |