PT Boxer Indonesia was just established in Indonesia on December 20, 2013 to become a textile manufacturer. In addition to having been registered to have a TIN at the beginning of the business establishment, PT Boxer Indonesia has also been confirmed as a PKP. Because it has become a PKP, PT Boxer Indonesia credits all the VAT it receives from the purchase of capital goods, including VAT on installation services for capital goods purchased from abroad. .

If the fee for the installation of capital goods is capitalized into the cost of capital goods, then the VAT that has been paid for the installation of capital goods is...

a. It should not be credited because what can be credited is only VAT on the acquisition of capital goods;

b. Should not be credited because it has been capitalized;

c. Can be credited if payment of fees for installation of capital goods is not capitalized;

d. It can be credited.