This study aims to determine the calculation and reporting of Value Added Tax (PNN) on PT. Semangat Hasrat Jaya Pekanbaru. The method of collecting data used is by observation, interview, primary data collection and secondary data on PT. Semangat Hasrat Jaya Pekanbaru. Results of the research PT. Semangat Hasrat Jaya Pekanbaru in the implementation of its obligations there Pertamabahan value …