<![CDATA[Value Added Tax (VAT) is one of the largest sources of state revenue collected on the consumption of taxable goods within the customs area. The enactment of Law Number 7 of 2021 on the Harmonization of Tax Regulations and Minister of Finance Regulation Number 131 of 2024, which introduced the "Other Value" tax base (11/12 of the selling price), requires companies to continuously adjust their tax administration. This study aims to analyze the determination of the Tax Base (DPP) and the calculation of VAT on motorcycle sales at PT Daya Adicipta Wisesa, and to assess their conformity with applicable tax regulations. This research uses a descriptive method with a qualitative approach supported by quantitative data drawn from sales invoices, collected through semi-structured interviews with the company’s Tax Staff and documentation. The findings show that the company determines the DPP from the selling price less discounts and applies an effective rate of 11%, consistent with the Other Value mechanism under PMK 131/2024. A sample invoice for two units of Honda Vario 125 CBS confirms that VAT of Rp3,747,178 was imposed on a DPP of Rp34,065,258. The company has not yet established a specific written Standard Operating Procedure, and the classification of motorcycle variants against potential Luxury Goods Sales Tax (PPnBM) needs further review. The study implies that the company’s VAT practice is compliant, and recommends the preparation of a written procedure to strengthen tax governance.]]>
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