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The aim of this research is to analyze the extent role of the Value Added Tax (VAT) Regulation Article 4 Act 1 paragraph a, in handling activities of property developer business. In Value Added Tax (VAT) Regulation Article 4 Act 1 paragraph a, it stated that Taxable Goods submission in the customs area is an object of Value Added Tax (VAT). This research also analyzes Value Added Tax imposition in accordance with down payment paid by consumers to the company while the house conveyance has not been done. The process of housing conveyance takes a lot of time and during the process there will be uncertainties and possibilities that make the transaction failed. Several factors caused the transaction failed, it can be from the consumer side, the company side as the seller, or it can be from the bank as the third party which facilitated the Home Ownership Loan. Based on that condition, property developer business should impose a value-added tax on consumers when the building as taxable good is conveyanced to the consumer as a buyer.

Analysis of The Imposition Value Added Tax (VAT) on Down Payment of Property Developer Business in Indonesia