摘要：Tax payment is one manifestation of the dedication and participation of citizensas taxpayers, to direct and perform the public obligations which tax will be usedto finance all the needs of the state and national development. PT. PertaminaDriling Services using e-SPT application and SAP in implementing taxaccounting. Problem that often occurs in the use of e-SPT application is theduplication of data entry on the transaction. The occurrence of duplicationwould cause confusion in the reporting process. This writing is intended todeepen understanding on policies related to accounting treatment of ValueAdded Tax. The method used in this report was through field study. Theinformation gained from field study among others are, evidence of cash / bankout tax invoices and invoices which will be used as data for the discussion of theapplication of tax accounting. List Pusataka (1996-2005)
