<![CDATA[Effective Value-Added Tax (VAT) administration remains essential for strengthening tax compliance and sustaining public revenue, yet empirical evidence concerning professional appraisal services remains limited. Existing studies predominantly emphasize manufacturing, trade, or digital business sectors, leaving the implementation of VAT administration within public appraisal services insufficiently explored. This study investigates the implementation of VAT administration in public appraisal services by examining regulatory compliance and identifying operational barriers affecting tax administration. An empirical legal research design was adopted using statutory, conceptual, and socio-legal approaches. Primary data were obtained through purposive interviews with managerial and financial personnel responsible for VAT administration, while secondary data comprised Indonesian tax legislation and supporting legal documents. The findings indicate that VAT collection, remittance, and reporting procedures generally conform to prevailing tax regulations, including the Harmonization of Tax Regulations Law and its implementing provisions. Nevertheless, administrative effectiveness is constrained by limited specialized tax personnel, inadequate coordination between technical and financial divisions, inconsistent taxpayer awareness among clients, delays in supporting documentation and payments, and continuous adjustments to digital tax administration systems. The study contributes by extending empirical evidence on VAT administration within professional appraisal services, a sector rarely addressed in taxation literature. Strengthening institutional capacity, improving interdepartmental coordination, and enhancing digital tax governance are recommended to increase administrative efficiency and regulatory compliance. Future studies may compare implementation practices across professional service industries or evaluate the impact of digital tax reforms on organizational tax compliance.]]>
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