Pelaksanaan Administrasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) pada PT Sinergi Gula Nusantara Pabrik Gula Glenmore

Abstract

The management of Urban and Rural Land and Building Tax (PBB-P2) is a crucial aspect of promoting tax compliance and optimizing local government revenue. PT Sinergi Gula Nusantara Glenmore Sugar Factory, as a sugar producer, has tax obligations related to the land and buildings used in its operations. This report aims to identify and describe the implementation of PBBP2 administration at PT Sinergi Gula Nusantara Glenmore Sugar Factory. The data collection methods used in this report include observation, interviews, documentation, and literature review. Data were obtained through a Work Placement conducted at the Finance Division of PT Sinergi Gula Nusantara Glenmore Sugar Factory. Based on the Work Placement activities, the administration of PBB-P2 is carried out through several stages, namely the receipt of the Tax Liability Notification Letter, the submission of documents to the head office, centralized payment of PBB-P2, receipt of proof of payment, and the archiving of tax documents. In practice, the branch office is responsible for receiving and forwarding tax documents, while the payment process is handled by the headquarters in Surabaya. The basis for calculating PBB-P2 is determined based on the Sales Value of Tax Objects for land and buildings, in accordance with Banyuwangi Regency Local Regulation No. 1 of 2024.