Analisis Penerimaan Pajak Bumi dan Bangunan Sektor Perkebunan, Perhutanan dan Pertambangan (PBB-P3) (Studi Pada:Kantor Pelayanan Pajak Pratama Subulussalam)

Abstract

According to the Directorate General of Taxes (DGT), tax is a mandatory contribution to the state owed by private persons or entities that are coercive based on the law, without getting direct compensation and used for state purposes as much as the prosperity of the people. According to Erly Sandy, land and building tax is a material tax and the amount of tax owed is determined by the condition o f the object, namely the land / land and building, the condition of the subject (who pays) does not determine the amount of tax. The purpose of this study is to determine the Land and Building Tax Revenue for Plantation, Forestry, and Mining (PBB P3) at Low Tax Office Of Subulussalam , as well as how the efforts made by the Subulussalam Pratama Tax Service Office in increasing Land and Building Tax Revenue in the Plantation Sector in the working area of the Low Tax Office O f Subulussalam This research uses Qualitative Descriptive method. This approach is carried out to correctly describe or analyze the data obtained. The result of this study is that PBB acceptance of the Plantation sector in the Low Tax Office Of Subulussalam working area fluctuates but tends to be good. In 2018 the achievement was 107.95%, in 2019 it was 80.04%, in 2020 it was 1437.59%, in 2021 it was 368.88% and in 2022 it was 151.48%. This revenue tends to exceed the specified target. For efforts made by Low Tax Office Of Subulussalam is to conduct socialization or education to PBB P3 taxpayers.