Analysis of the Implementation of Rural and Urban Land and Building Tax (PBB-P2) Based on Tomohon City Regulation No. 3 of 2013 in Pinaras Village, Tomohon City

Land and Building Tax is a state tax imposed on land and/or buildings owned, controlled and/or utilized by individuals or entities, except for areas used for plantation, forestry, and mining business activities. The purpose of this research is to find out the Collection of Rural and Urban Land and Building Taxes in Pinaras Village, Tomohon City Based on Tomohon City Regional Regulation No. 3 of 2013. The type of research is qualitative research with a descriptive method whose data is obtained from the results of interviews and documentation. The results of the study show that the implementation of PBB-P2 starting from registration, determination, payment, billing, and supervision in Pinaras Village, Tomohon City, is in accordance with the Tomohon City Regulation No.3 of 2013.