<![CDATA[Abstrak: Pajak Bumi dan Bangunan adalah pajak negara yang dikenakan terhadap bumi dan/atau bangunan yang dimiliki, dikuasai dan/atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan. Penelitian ini dilakukan di Desa Mokupa, Kecamatan Tombariri, Kabupaten Minahasa dengan waktu pelaksanaan penelitian dimulai bulan Juni 2022 sampai dengan bulan Agustus 2022. Tujuan penelitian ini untuk mengetahui pelaksanaan kegiatan pendaftaran, penetapan, pembayaran, penagihan dan pengawasan dalam pemungutan PBB-P2 di Desa Mokupa, Kecamatan Tombariri, Kabupaten Minahasa. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukan bahwa pelaksanaan kegiatan pendaftaran, penetapan, pembayaran, penagihan dan pengawasan pemungutan PBB-P2 di Desa Mokupa, Kecamatan Tombariri, Kabupaten Minahasa sudah sesuai dengan Standard Operating Procedure (SOP) Direktorat Jenderal Perimbangan Keuangan. Kesimpulan penelitian ini adalah Pelaksanaan PBB-P2 di Desa Mokupa, Kecamatan Tombariri, Kabupaten Minahasa telah sesuai dan mengikuti prosedur yang telah ditetapkan oleh Kementerian Keuangan Republik Indonesia Direktorat Jenderal Perimbangan Keuangan Tahun 2014. Kata kunci: Pelaksanaan, Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Abstract: Land and Building Tax is a state tax imposed on land and/or buildings that are owned, controlled and/or utilized by individuals or entities, except for areas used for plantation, forestry, and mining business activities. This research was conducted in Mokupa Village, Tombariri District, Minahasa Regency with the time of conducting the research starting from June 2022 to August 2022. The purpose of this study was to determine the implementation of registration, determination, payment, billing and supervision activities in the collection of PBB-P2 in Mokupa Village, Tombariri District, Minahasa Regency. The research method used is descriptive qualitative. The results showed that the implementation of registration, determination, payment, billing and supervision of PBB-P2 collection activities in Mokupa Village, Tombariri District, Minahasa Regency was in accordance with the Standard Operating Procedure (SOP) of the Directorate General of Fiscal Balance. The conclusion of this study is that the implementation of PBB-P2 in Mokupa Village, Tombariri District, Minahasa Regency has been in accordance with and following the procedures established by the Ministry of Finance of the Republic of Indonesia, Directorate General of Fiscal Balance in 2014. Keyword : Implementation, Rural and Urban Land and Building Taxes (PBB-P2)]]>
