PROSEDUR PENDAFTARAN DAN PEMUNGUTAN OBJEK
PAJAK BUMI DAN BANGUNAN (PBB) SEKTOR
PERKEBUNAN DI KANTOR PELAYANAN PAJAK
PRATAMA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
AGUSTIA, DELIA NURMALA
Subject
HG Finance
Datestamp
2024-06-12 17:42:05
Abstract :
This Final Project Report was prepared by Delia Nurmala Agustia (2041211014), with the title "Procedures for Registration and Collection of Land and Building Tax Objects in the Plantation Sector at Pratama Tax Office of Sukabumi". This report was prepared based on the results of research conducted by the author at Pratama Tax Office of Sukabumi. Indonesia is an agrarian country because it has abundant natural resources from various sectors, one of which is in the plantation sector. Many companies in Indonesia are engaged in plantations. To carry out the tax administration function in order to transparently support state revenue, especially in the plantation sector, a person or company that obtains income from the use of land or buildings is obliged to submit part of the income obtained by paying Land and Building Tax. With the enactment of the regulation of the minister of finance number 48 / PMK.03 / 2021 as the basis for collecting PBB tax on plantations, taxpayers must register and report their tax objects to the KPP Pratama whose working area is in accordance with the location of the tax object. So to provide knowledge to taxpayers, the purpose of this research is as a means to provide knowledge about the process of registering and collecting PBB tax objects in the plantation sector that has been implemented at the Sukabumi Primary Tax Service Office. This research uses descriptive research methods with a qualitative approach. The results of this study are the procedures for registering and collecting Land and Building Tax in the Plantation sector which are in accordance with the Directorate General of Taxes Regulation number PER-31 / PJ / 2014 and Minister of Finance Regulation Number 48 / PMK.03 / 2021
This Final Project Report was prepared by Delia Nurmala Agustia (2041211014), with the title "Procedures for Registration and Collection of Land and Building Tax Objects in the Plantation Sector at Pratama Tax Office of Sukabumi". This report was prepared based on the results of research conducted by the author at Pratama Tax Office of Sukabumi. Indonesia is an agrarian country because it has abundant natural resources from various sectors, one of which is in the plantation sector. Many companies in Indonesia are engaged in plantations. To carry out the tax administration function in order to transparently support state revenue, especially in the plantation sector, a person or company that obtains income from the use of land or buildings is obliged to submit part of the income obtained by paying Land and Building Tax. With the enactment of the regulation of the minister of finance number 48 / PMK.03 / 2021 as the basis for collecting PBB tax on plantations, taxpayers must register and report their tax objects to the KPP Pratama whose working area is in accordance with the location of the tax object. So to provide knowledge to taxpayers, the purpose of this research is as a means to provide knowledge about the process of registering and collecting PBB tax objects in the plantation sector that has been implemented at the Sukabumi Primary Tax Service Office. This research uses descriptive research methods with a qualitative approach. The results of this study are the procedures for registering and collecting Land and Building Tax in the Plantation sector which are in accordance with the Directorate General of Taxes Regulation number PER-31 / PJ / 2014 and Minister of Finance Regulation Number 48 / PMK.03 / 2021
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