Tax review on value added tax to evaluate tax compliance at PT Serdang Jaya Perdana

PT Serdang Jaya Perdana is a company engaged in the palm oil industry. In the process of corporate activities, there are rights and obligations in taxation. One of them is Value Added Tax. Research is conducted to determine the mechanism and implementation of Value Added Tax in order to be in accordance with taxation provisions. The research design used by the writer is qualitative method. Sources of data in this research are obtained from the document recorded on purchase, sales transactions and direct communication. From the results of research, it indicates that the company in terms of payment and reporting time has been in accordance with taxation provisions. However, the company has not implemented the mechanism and implementation of Value Added Tax, starting from the calculation of output tax and input tax properly. Therefore, the implementation of Value Added Tax in the company has not in accordance with the taxation provisions. This is due to the company does not report all the output tax and the error in crediting input tax. Therefore, this can cause implications for corporate compliance. Therefore, the writer provides recommendation to the company to make the correction of Periodic Tax Return of Value Added Tax. Due to limited data, the writer recommends the future researcher to be able to conduct tax review on Periodic Tax Return of Value Added Tax with Annual Income Tax Return.