Rural and Urban Land and Building Tax (PBB-P2) is a form of compulsory contribution that must be paid to district / city governments and is compelling and does not receive direct compensation. The basis for imposition of PBB-P2 is the Sales Value of Tax Objects (NJOP). With this transition, it is hoped that the local government of Bengkalis Regency can increase PAD from the PBBP2 levy sect…