摘要：Keywords: Value Added Tax, Construction Service, Input Tax, Output TaxABSTRACTThe government continues to intensify efforts to increase state revenue from tax, the waythe implementation of self-assessment system, whereby people are given full trust tocalculate and pay yourself the amount of tax payable. By implementing self-assessmentsystem, then every taxpayer needs sufficient knowledge about the calculation of tax,especially in the Value Added Tax on the construction company.The method used in this research is descriptive method that reveals a problem,circumstances and events that happen as they are, so this research is revealing the true factsin particular Value Added Tax, and to that end, a case study that discusses the existingproblems in a company. The Case study conducted at PT. Kusiba Karya to see how theclassification Taxable Goods and not Taxable Goods, crediting mechanism of Input TaxOutput Tax, and accounting for VAT payable made by the company in a single project byreferring to the Act relating to taxation.The results of this shows that the company has implemented its tax liability in an orderlymanner, based on Article 42 of Act of 2009 on the Third Amendment of Value Added Taxand Goods and Services Sales Tax on Luxury Goods, and Article No. 28 year 2007regarding the Third Amendment of the General Provisions and Tax Procedures. The resultsof this study is in line with the results of research in terms of activity classifications Desitaxable goods and taxable goods should not refer to the law of value added tax andgovernment regulation number 14 year 2000
