As the main source of state income, tax is also a very common thing seen in the day-to-day business activities, which is also a very important thing to note and learn to apply a good and correct calculation and reporting of tax. Taxes are also subjective where different angles of the field will result in different results.By having a good and correct taxation, it can help the government to accept the source of income easily. Literature review is gathered as an improvement and strength to research result and will make a better impression with the guidance of expertise. Research methodology being used is qualitative descriptive. This research will give a better understanding and result with descriptive method to reader since it is being discuss in detail and documented. Data analysis is the collection of data from PT SinarSawit Lestari and the research results in the miscalculation of crediting tax invoice and false in reporting. The conclusion is compilation of research by writer is to help the understanding and implication of taxation law with a good procedure of VAT in PT SinarSawit Lestari and the recommendation from the writer is to do correction as soon as possible to avoid sanction from Tax Inspection.