<![CDATA[This study aims to analyze the process of crediting Input Tax on Output Tax in the calculation of Value Added Tax (VAT) at PT Enseval Putera Megatrading Tbk Manado Branch and evaluate its conformity with applicable tax provisions. The research method used is qualitative descriptive with the research location in the period March to June 2026. Data was obtained through observation, interviews, and documentation which included input tax invoices, output tax invoices, VAT recapitulations, and other supporting documents. The analysis was carried out in a qualitative descriptive manner to describe the mechanism of crediting, depositing, and reporting of VAT. The results of the study show that the crediting of Input Tax to Output Tax is carried out through a centralized tax administration system, where branches play a role in collecting, checking, and resuming tax documents before they are submitted to the head office. Based on the recapitulation in 2025, the position of underpaid VAT of IDR 52,229,724,597 occurred because Output Tax was greater than Input Tax. However, final crediting, depositing, and reporting are done by the head office after combining the data of the entire branch. The study concluded that the VAT crediting mechanism at the Manado branch was in accordance with the tax provisions from administrative and procedural aspects, with success highly dependent on the accuracy of the branch in checking invoices and submitting data on time.]]>
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