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The purpose of this research is to analyze the treatment of Value Added Tax (VAT) on the delivery of coal by contractor of Generation III PKP2B. The subject matter is Directorate General of Taxation (DGT)/Indonesian Tax Authority through the Quality Assurance Team of Regional Tax Offices inconsistent in the imposition of VAT on the delivery of coal by Generation III PKP2B Contractor. The research is case study research. The research method used is direct observation, conversation analysis through interview and literature study. The results showed that the delivery of coal by Generation III PKP2B Contractor subject to VAT and coal is Taxable Goods. DGT must make improvements to the working procedures of the Quality Assurance Team of Regional Tax Office. DGT should make an assertion about treatment of VAT on the delivery of coal by Generation III PKP2B Contractor.  It is to realize justice, equality and legal certainty in tax collection. Amendment of the contract on the application of VAT policy, the researchers propose tax incentives of VAT set in the law.

Quality assurance of tax audit; value added tax on delivery of coal; Work Agreement for Coal Mining Enterprises; Contractor of Generation III PKP2B; tax collection principle.