ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI PADA PT.PIPIT MUTIARA JAYA (PT.PMJ) SITE BEBATU TANA TIDUNG

The company is a place for production activities and the gathering of all factors of production, both goods and services. The company is also one form of legal entity that is a partner of the government's business to carry out development and one of the obligations that must be carried out by the company is the obligation to pay taxes. Tax as a source of state income in Indonesia, one type of tax imposed by the government is Value Added Tax (VAT). VAT is a tax imposed on the sale and purchase of goods or services at a rate of 10%. The company that is the object of this research is a Coal Mining company.This study aims to determine the Calculation of Value Added Tax based on Law Number 42 of 2009.The result of the analysis show that the calculation of Value Added Tax at PT.Pmj Site Bebatu Tana Tidung has not been in accordance with Law No.42 of 2009 because there are still calculations that are not correct.Therefore the authors advise that PT. Pmj should be more careful in calculating the Value Added Tax so that it is in accordance with Law Number 42 of 2009, so that there are no errors in the calculation of income tax and Value Added Ta