T Tax constitutes a constitutional obligation as well as the primary source of state revenue in realizing public welfare. however, compliance of taxable entrepreneurs (pkp) with value added tax (vat) obligations still faces various challenges, such as regulatory complexity and limited legal understanding. the research problems in this study are: (1) how is value added tax (vat) regulated for taxable entrepreneurs (pkp)? (2) has pt cemerlang permata indah fulfilled its value added tax (vat) obligations in accordance with the applicable tax laws and regulations?. this study aims to analyze the legal compliance of a taxable entrepreneur (pkp) with vat obligations at pt cemerlang permata indah. the method used is normative juridical research with a descriptive approach. data were obtained through literature review, interviews, and documentation as primary and secondary data. the analysis was conducted qualitatively, with conclusions drawn deductively based on legal norms and their application to the research object. the results of the study indicate that vat regulations for taxable entrepreneurs are governed by the vat law, the general tax provisions and procedures law (kup law), and the harmonization of tax regulations law (hpp law), along with their implementing regulations, which provide clarity regarding the rights and obligations of taxable entrepreneurs in collecting, remitting, and reporting taxes. pt cemerlang permata indah has fulfilled these obligations in accordance with the applicable legal provisions. overall, the self-assessment-based tax system reflects legal certainty; however, administrative simplification and the strengthening of legal compliance still need to be enhanced by the directorate general of taxes (dgt) to ensure better compliance by corporate taxpayers.