Penerapan Akuntansi Pajak Pertambahan Nilai Di Pt. Azindo Gunung Kleco

The development of MSMEs (Micro, Small, Medium, Entreprises) sector is currently increasing to 57.9 million perpetrators MSMEs in Indonesia. Based on recording of the central Stastistics Agenci of MSMEs successfully contributed 57% of PDB Indonesia. The increase also affects the country revenue in the tax sector. Inccorect state revenues in the tax sector are value addd tax. Currently many MSMEs which have not beeb able to prepare financial statement according to accounting policies thus, the government so difficult to determine what tax obligations to be met. The purpuso of this research is to apply the value accounting that prevails in general. The method in this research is to use descriptive technique of recording that applies in company using financial report data year 2016. The result of research discussion is PT. Azindo Gunung Kleco does not make accounting records of value added tax and the prevailing listing is not separated between the income element and value added tax element. (Key Words : Value Added Tax, accounting and PT. Azindo Gunung Kleco