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All Journal Formosa Journal of Applied Sciences (FJAS)
Gilbert William Yeremia Lengkong
Universitas Sam Ratulangi
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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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 Gilbert William Yeremia Lengkong; Jessy Warongan; Olivia Sardjono
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.500

Abstract

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.
Co-Authors Jessy Warongan Olivia Sardjono