Role of Land and Building Tax Plantation Sector of Sources of Revenue in North Sumatra

Abstract

The method used is random sampling through purposive random sampling with a sample of 70 people consisting of the Revenue Agency, the Department of Plantations, UN Service Office, Planters, Regional Office of Tax, Higher Education, Improves. What is the relationship of the UN SVTO plantation sector to PAD in North Sumatra? Based on the research that there is a significant association between the United Nations with PAD. Where the UN is one of the central objects of taxation, which is divided produce to local (provincial and district city ) it is by Law No. 32 and No. 33 of 2004.