The Importance of Obedience to Taxes

Oct 13, 2025 by talynt.org 108 views

In the midst of efforts to improve education and connectivity between the academic world and the world of work, the University of North Sumatra held an Independent Field Work Practice (PKLM) for students. This program is specifically designed for students of the Faculty of Social and Political Sciences, especially the Diploma III Tax Administration Study Program. Through PKLM, students have the opportunity to be directly involved with institutions, agencies, or companies, both in the city of Medan and other regions, in order to deepen their understanding and skills in the field of taxation, including the calculation of the Land and Building Tax (PBB) concerned with the plantation sector.

Understanding the Importance of Land and Building Tax (PBB)

Land and Building Tax (PBB) is a tax that is imposed on the owner or manager of the land and building. In the plantation sector, this tax has an important role in supporting the development of the garden and increasing the contribution of the agricultural sector to regional income. PT. Nusantara IV (Persero) Perkebunan is one of the companies that manage several plantations in North Sumatra and is expected to be able to set an example in accurate and transparent tax calculations.

PBB Calculation Steps

The calculation of the United Nations in the plantation sector requires a deep understanding of the Tax Object Selling Value (NJOP), which is the basis for taxation. The following are the steps that are generally taken in the tax calculation:

Assessment of Tax Object Selling Value (NJOP)

NJOP is determined by the Regional Government based on the economic potential of the land. For the plantation sector, the factors that influence NJOP include plants, soil conditions, and plantation locations.

Calculating Land Area

The area of land used for plantation activities must be measured and recorded accurately. This includes planting areas and supporting buildings such as employee or warehouse homes.

Tax Rates

Tax rates that apply to the United Nations are also determined by local governments and can vary. For example, for the plantation sector, the tax rate may be lower compared to the industrial sector.

Calculating PBB Payable

After obtaining NJOP and knowing the land area, the next step is to calculate the UN payable with the formula:

PBB Payable = NJOP X PBB Rates

Tax Payment

After calculating the total tax payable, the plantation owner must make payments in accordance with the specified time. It is important for the owner to fulfill his tax obligations so as not to be fined.

The Importance of Obedience to Taxes

Compliance in UN payments not only functions to fulfill legal responsibilities as a taxpayer, but also contributes to regional development. The tax collected can be used to fund various government projects that aim to improve the welfare of the community. Through this PKLM, students are expected to be able to gain clearer insight into the calculation process and the importance of the United Nations in supporting the plantation sector.

Conclusion

Mandiri Field Work Practices (PKLM) carried out by the Faculty of Social and Political Sciences Study Program Diploma III Taxation Administration at the University of North Sumatra is an effective forum for improving student competencies in the world of work, especially in terms of taxation. The process of calculating land and building taxes in the plantation sector, especially in PT. Perkebunan Nusantara IV (Persero), provides a clear picture of tax responsibilities and its impact on local economic development. This skill is very important to be provided to students, so that they are ready to face challenges in the field of taxation in the future.

Recommendations for Future Research

Based on the results of this study, several recommendations can be made for future research:

Conduct a more in-depth study on the factors that influence NJOP in the plantation sector.
Analyze the impact of PBB on the development of the plantation sector in North Sumatra.
Examine the role of local governments in determining tax rates and NJOP in the plantation sector.

By conducting further research in these areas, students and researchers can gain a deeper understanding of the complex relationships between taxation, economic development, and regional welfare.

As part of our ongoing effort to provide valuable information and insights to students, researchers, and professionals in the field of taxation, we have compiled a list of frequently asked questions (FAQs) about Land and Building Tax (PBB) in the plantation sector.

Q: What is Land and Building Tax (PBB)?

A: Land and Building Tax (PBB) is a tax imposed on the owner or manager of the land and building. In the plantation sector, this tax has an important role in supporting the development of the garden and increasing the contribution of the agricultural sector to regional income.

Q: Who is responsible for calculating PBB in the plantation sector?

A: The calculation of PBB in the plantation sector is the responsibility of the Regional Government, which determines the Tax Object Selling Value (NJOP) based on the economic potential of the land.

Q: What are the factors that influence NJOP in the plantation sector?

A: The factors that influence NJOP in the plantation sector include plants, soil conditions, and plantation locations.

Q: How is PBB calculated?

A: PBB is calculated using the formula:

PBB Payable = NJOP X PBB Rates

Q: What is the importance of obedience to taxes in the plantation sector?

A: Compliance in UN payments not only functions to fulfill legal responsibilities as a taxpayer, but also contributes to regional development. The tax collected can be used to fund various government projects that aim to improve the welfare of the community.

Q: What are the tax rates that apply to the United Nations in the plantation sector?

A: Tax rates that apply to the United Nations are also determined by local governments and can vary. For example, for the plantation sector, the tax rate may be lower compared to the industrial sector.

Q: How often must PBB be paid?

A: After calculating the total tax payable, the plantation owner must make payments in accordance with the specified time. It is important for the owner to fulfill his tax obligations so as not to be fined.

Q: What are the consequences of non-compliance with PBB payments?

A: Failure to comply with PBB payments can result in fines and penalties, which can have a negative impact on the plantation owner's business and reputation.

Q: How can students and researchers gain a deeper understanding of PBB in the plantation sector?

A: Students and researchers can gain a deeper understanding of PBB in the plantation sector by conducting further research in areas such as the factors that influence NJOP, the impact of PBB on the development of the plantation sector, and the role of local governments in determining tax rates and NJOP.

Q: What are the benefits of conducting research on PBB in the plantation sector?

A: Conducting research on PBB in the plantation sector can provide valuable insights and information that can be used to improve the accuracy and transparency of tax calculations, as well as to support the development of the agricultural sector and regional welfare.

Q: How can the results of research on PBB in the plantation sector be applied in practice?

A: The results of research on PBB in the plantation sector can be applied in practice by policymakers, tax administrators, and plantation owners to improve the accuracy and transparency of tax calculations, as well as to support the development of the agricultural sector and regional welfare.