The agricultural sector is an industrial sector that supports food security in Indonesia. Global disasters like COVID-19 are examples of how strong food security can help a country address consumer demand for goods. Palm oil plantations are a subsector of the agricultural sector. Overall, by 2025, the financial performance growth of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) is expected to have a positive impact and contribute to state revenue through tax collection. The same treatment as in other industrial business sectors, that palm oil plantation industry companies in carrying out their bookkeeping administration are also guided by the same accounting standards, namely the Indonesian Financial Accounting Standards. Business processes in palm oil plantation industry companies go through the stages of licensing, land clearing, nursery, new planting, maintenance of immature plants, maintenance of mature plants, processing of palm fruit from the plantation and sales of crude oil (CPO) and palm kernel (PK) products. The acquisition cost of fixed assets for productive plants is the accumulation of all costs capitalized at each stage up to the productive-immature plant phase. Furthermore, the accumulation of all costs capitalized at the immature plant phase is carried out by a reclassification journal from productive-immature plants to productive-mature plants when they have been declared productive plants and are ready for harvest. In general, the taxation aspects regulated in the tax provisions and regulations applicable in Indonesia include Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Annual Corporate Income Tax, Value Added Tax.