<![CDATA[This study analyzes the fiscal policy and management of the Land and Building Tax in urban and rural sectors (PBBP2) in Binjai City and its impact on Local Revenue (PAD). The objective is to measure the potential that Binjai City has in managing PBBP2 revenue. This research method involves questionnaires and interviews with respondents selected through purposive sampling. The results showed that by combining the potential of PBBP2 objects and the ability of the apparatus, using the Boston Consulting Group (BCG) matrix analysis and Klassen typology, PBBP2 revenue in Binjai City falls into the "question mark" category requiring urgent development as one of the main sources of PAD in the future. The "dog" category, which indicates low PBBP2 revenue and growth, needs to be avoided. In Klassen's typology approach, underdeveloped PBBP2 areas (low growth and low income) should be prioritized to overcome relative underdevelopment through a collaboration of the Binjai City government, administrative modernization, and validation of the PBBP2 database. In conclusion, PBBP2 revenues in Binjai City require further development as a major source of future revenue. However, challenges related to PBBP2 revenue and growth in certain areas must be addressed through cross-sectoral cooperation.]]>
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