| dc.description.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. | en_US |
