The Rural-Urban Land and Building Tax (PBB-P2) in Rokan Hulu Regency can be said to be large because it is above 1 billion annually. However, the management of the rural-urban land and building tax (PBB-P2) is less than optimal, judging from the realization targets that have not reached the targets that have been mutually agreed upon. These problems indicate that the management of rural-ur…