Abstract :
Of the several types of taxes imposed on Indonesian citizens, one of which is value added tax (VAT), which is a tax imposed on value added (VAT), which is a tax that must be imposed on the value added of goods or services produced or delivered by taxable entrepreneurs, both entrepreneurs who produce taxable goods (BKP), import BKP, conduct a trade business or entrepreneurs who do business in the field
of taxable services (JKP) PT Surindo Teguh Gemilang is a company engaged in the cardboard / wave industry (KKG) / Corrugated Carton Box in Surabaya. The company is one of the
companies in East Java in the field of cardboard industry. If the company makes a purchase of Taxable Goods (BKP) then the value added tax (PPN) is imposed on the input from the Tax Base (DPP) of the goods subject to government PPN, certain bodies are designated as VAT collectors. Taxable Entrepreneurs who submit Taxable Goods or Taxable Services to VAT collectors when making bills must make tax invoices and tax deposits.
This research approach uses a qualitative descriptive form of case study that describes the VAT calculation process at PT Surindo Teguh Gemilang for the accuracy of VAT calculations with the VAT Law, namely law No. 42 of 2009 and
PPN reporting. The solution and advice of the Purchasing Department must be more competent in providing tax invoices to Accounting so that there is no delay when reporting.