T This final project discusses the implementation of value added tax (vat) at pt spbduring the 2024 fiscal year, particularly in terms of the differences in transaction treatmentbetween bonded zones and non-bonded zones. the writing was conducted using adescriptive method and a case study approach based on the available data and documentsfrom the company. pt spb applies two vat collection mechanisms, in which transactions tobonded zones must be accompanied by form bc 4.0 and the goods release approval letter(sppb), while transactions to non-bonded zones do not require such documents. in terms ofaccounting, two types of journal entries are prepared for bonded zone transactions, namelysales journal and adjustment journal, while only a sales journal is prepared for non-bondedzone transactions. pt spb has also fulfilled its tax obligations by submitting 12 vat periodictax returns throughout 2024, consisting of 3 underpayments, 7 overpayments, and 2 nilreturns. the reporting and payment have been carried out in accordance with the applicabletax regulations. based on this implementation, it can be concluded that pt spb has fulfilledits tax obligations properly, although there are still some administrative aspects that needimprovement.