THE ASSESSMENT OF VALUE ADDED TAX PRACTICE AND ITS PROBLEM IN AGENA CITY ADMINISTRATION REVENUE AUTHORITY

Abstract

This study focused on the evaluation of Value Added Tax (VAT) practices and the challenges associated with them, using the Agena City Administration Revenue Authority as a case study. The primary aim of this research was to assess the effectiveness of VAT implementation and identify the underlying issues constraining its administration. The research examined various factors impacting VAT and highlighted administrative weaknesses. To achieve these objectives, the study employed a mixed-method research approach, utilizing a descriptive survey design. Data relevant to the study was gathered from primary sources, specifically through questionnaires distributed to all employees of the Agena City Administration Revenue Authority. The collected data underwent analysis using simple descriptive statistics, including tables and percentages. Based on the findings derived from this analysis, the study presented conclusions and recommendations aimed at enhancing VAT practices within the authority