V alue-added tax (VAT) is a tax collected and applied to a handover of any taxablegoods or taxable services. This tax is collected trough tax invoices. When gaining any taxable goods or taxable services, the value-added tax will be collected by taxable employers. For buyer, the value-added tax collected by the taxable taxable employers is the upfront payment that is usually called income tax. On the contrary when handing over the taxable goods or taxable services to other party, the taxable employers should collect the value-added tax, that value-added tax is a called an expense tax. The deviation of the income tax and the expense tax is a payable VAT and it should be deposited to the Treasury Fund.This reasearch is aimed to understand the application of the value-added tax (VAT) inPT Cakra Buana Gas Indonesia, whether it is already appropriate with the applicableregulations or not. If th application of VAT in this company is not yet appropriate, then the researcher will explain the causes.