Analysis of the Flow of Money Flow of Goods in the Context of Proving Defective Tax Invoices against Tax Auditor Findings in 2019

The purpose of this research is to determine the analysis flow money, goods in context proving defective tax invoices refuting findings examiner at PT Pionirbeton Industri. type applied qualitative with a descriptive approaches. results showed that there were factors causing became examiner, one which was human factor, namely vendor did not deposit VAT on invoice issued PBI and report it office, for these can be proven by using money focuses tracing process receiving payment process. With succeeded input avoided potential pay IDR. 813,169,623 an additional fine 100% so total loss 1,626,339,246.