Urban and Rural Land and Building Tax (PBB-P2) is one of the 11 tax objects in Pekanbaru City. Pekanbaru Mayor Regulation No. 53/2016 on the Implementation Guidance of Rural and Urban Land and Building Tax Collection covers everything that is done for the collection of PBB-P2 in Pekanbaru City. The percentage of PBB-P2 realization in 2023 still has not reached the target when compared to other …