Analisis Tingkat Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Sektor Perkebunan di Kantor Pelayanan Pajak Pratama Lubuk Pakam

Abstract

Taxes are an important element in the Indonesian economy. Optimizing tax revenues to fulfill the State Revenue and Expenditure Budget (APBN) is a real form of development financing. The various existing regulations and changes in the tax sector need to be socialized so that taxpayers can gain an understanding in processing financial reports. This research aims to determine the compliance performance of Taxpayers in paying in the Plantation sector at Low Tax Office of Lubuk Pakam, to determine the level of compliance performance of Land and Buildy Tax payers in the Plantation sector at Low Tax Office of Lubuk Pakam, to find out the Land and Building Tax payment procedures at KPP Lubuk Pakam. This research is in the form of a qualitative descriptive study and the data was studied in 2020-2022. Data was obtained from the P3 section Low Tax Office of Lubuk Pakam and used primary and secondary data sources. In order to increase the fulfillment of Land and Buildy taxpayers, what the government can do is routine billing, collection carried out by tax officers to increase land and building tax revenues for the Plantation sector at Low Tax Office of Lubuk Pakam, because it will make it easier for tax officers to arrest PBB taxpayers. Because then Land and Buildy taxpayers cannot avoid it because they have been visited by tax officers. Taking firm action against Taxpayers who do not want to pay the land and building tax they owe even though they have been given a warning and a letter of force, the Land and Buildy Taxpayer will take further action such as having their tax objects confiscated, and the proceeds of the confiscation will be auctioned off. As for the realization of revenues and targets for Land and Building Tax (PBB) plantation sector revenues at Low Tax Office of Lubuk Pakam, it can be concluded that every year the realization of revenues increases but reaches the target only in 2022. So based on percentages processed from data obtained from the Pratama Tax Service Office Lubuk Pakam can be concluded that Land and Buildy taxpayers in the Plantation sector at Low Tax Office of Lubuk Pakam in 2020 and 2021 are compliant and in 2022 will be very compliant with their obligations to pay land and building tax (PBB).