The implementation of tax review on value added tax in evaluating tax compliance at PT Budijaya Makmursentosa Medan

This research is done at PT Budijaya Makmursentosa Medan. The company is engaged in distributor of palm oil mills spare parts. The objective of this study is to know the impact of tax review on Value Added Tax in evaluating tax compliance at PT Budijaya Makmursentosa Medan. The method used by the writer in this research is qualitative descriptive method. Descriptive method is used to describe the company’s tax obligation in order to make improvement to achieve the company’s goal in the future. Based on the research result, the conclusion of this research is that tax review can give result in increasing tax compliance on value added tax at PT Budijaya Makmursentosa. There is difference of output tax in year 2016 between company and tax review result. It can occur because the company doesn’t pay output tax from sales advance, providing free goods to customer and personal use of goods for consumption. There is a difference of input tax in year 2016 between company and tax review result. It can occur because the company credits input tax of sedan and station wagon’s maintenance, credits input tax that is over than 3 months and credits input tax that is not related with business activities. After conducting tax review, it can be known that there is an underpaid of value added tax amount to Rp 56,730,000.00. It can occur because there is an increasing of output tax and decreasing of input tax after tax review.