Analisis Penerimaan Pajak Bumi dan Bangunan (PBB) P5L Sektor Perkebunan di Kanwil DJP SUMUT I

Abstract

Land and Building Tax (PBB) P5L is a tax that is collected centrally for the plantation, forestry, oil and gas mining, geothermal mining, coal mineral mining and other sectors. North Sumatra Province is one of the central areas for plantations, where in the Regional Office Of Directorate General Of Taxes North Sumatera I there are two Low Tax Office that have the plantation sector, namely Low Tax Office Pratama Binjai and Low Tax Office Pratama Lubuk Pakam. This research aims to determine fluctuations in P5L Land and Building Tax (PBB) revenue in the Plantation Sector at the Regional Office of Regional Office Of Directorate General Of Taxes North Sumatera I, to find out the obstacles faced in PBB P5L revenue in the Plantation Sector and efforts to overcome them. This research uses primary data and secondary data with data collection techniques in the form of interviews and data collection tools, namely recording equipment and making a list of questions. The informants in this research were employees of the Regional Office of Regional Office Of Directorate General Of Taxes North Sumatera I. Then the analysis technique used was qualitative descriptive. The results of the research obtained show that the achievement of Land and Building Tax (PBB P5L) revenue for the Plantation Sector in the Regional Office of Regional Office Of Directorate General Of Taxes North Sumatera I in the last 3 (three) years, namely 2020-2022, has experienced fluctuations, from 2020 to 2021 it has increased and in 2021 until 2022 there has been a significant decline.