Analisis Pelaksanaan Kewajiban Atas Pajak Bumi dan Bangunan (PBB) P3 pada PT. Lingga Tiga Sawit

Abstract

The economic results of the Land and Building Tax sector in Indonesia are very helpful for the country's development. Indonesia has a very large and productive plantation area, so it is natural to collect a plantation area tax, especially in the plantation sector. The purpose of this study is to find out about Land and Building Tax (PBB) and the procedures for calculating, imposing and depositing Land and Building Tax (PBB) in accordance with the tax object determined and taxed based on the applicable tax regulations. This research method is a descriptive qualitative research using data collected in the form of secondary data with the object of research, namely data obtained from proof of payment of company land and building tax. The data analysis method used is to collect data through observation, interviews and documentation. The results of the study show that judging from the attached data on land and building tax payment receipts from PT. Lingga Tiga Sawit for the 2018-2021 period, the calculation and imposition of the Land and Building Tax (PBB) imposed on PT. Lingga Tiga Sawit has complied with the applicable tax regulations and the company is a taxpayer who obeys the payment of taxes.