<![CDATA[The optimization of the Rural and Urban Property Tax (PBB-P2) collection is a crucial source of regional revenue to support sustainable development. The village, as the lowest level of government, plays a central role in distributing and collecting the Tax Notification Letter (SPPT) from taxpayers. However, the PBB-P2 revenue in Pakan Labuah Village has not been optimal due to constraints such as limited personnel, mismatched taxpayer data, and low public awareness. This study employs a qualitative method with a descriptive approach to explore the role of village officers in optimizing the PBB-P2 collection in Pakan Labuah Village from an Islamic economic perspective. In Islamic economics, taxes are not only a source of revenue but also an instrument for the fair redistribution of wealth, contributing to the welfare of society. Data were collected through interviews with village officers and residents, field observations, and document studies. The results show that village officers play a significant role in distributing SPPT and collecting taxes through a door-to-door approach and coordination with neighborhood units (RT/RW). Operational constraints, such as a shortage of personnel and difficulties reaching taxpayers, affect tax compliance. To increase community participation, the village should strengthen socialization based on the principles of justice and welfare in Islamic economics and simplify payment access through payment services and cooperation with Islamic financial institutions. Optimalisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan sumber pendapatan daerah yang sangat penting dalam mendukung pembangunan berkelanjutan. Kelurahan, sebagai pemerintahan tingkat paling bawah, memiliki peran sentral dalam pendistribusian dan penagihan Surat Pemberitahuan Pajak Terutang (SPPT) kepada wajib pajak. Namun, penerimaan PBB-P2 di Kelurahan Pakan Labuah belum optimal, disebabkan oleh keterbatasan petugas, ketidaksesuaian data wajib pajak, dan rendahnya kesadaran masyarakat. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menggali peran petugas kelurahan dalam mengoptimalkan penerimaan PBB-P2 di Kelurahan Pakan Labuah dalam perspektif ekonomi Islam. Dalam ekonomi Islam, pajak tidak hanya sebagai sumber pendapatan, tetapi juga sebagai instrumen redistribusi kekayaan yang adil dan dapat meningkatkan kesejahteraan umat. Data dikumpulkan melalui wawancara dengan petugas kelurahan dan masyarakat, observasi lapangan, serta studi dokumentasi. Hasil penelitian menunjukkan bahwa petugas kelurahan memiliki peran penting dalam pendistribusian SPPT dan penagihan melalui pendekatan door-to-door serta koordinasi dengan RT/RW. Kendala seperti kekurangan petugas dan kesulitan dalam menjangkau wajib pajak mempengaruhi kepatuhan pajak. Untuk meningkatkan partisipasi warga, kelurahan perlu memperkuat sosialisasi berbasis prinsip keadilan dan kesejahteraan dalam ekonomi Islam, serta mempermudah akses pembayaran melalui layanan titip bayar dan kerja sama dengan lembaga keuangan syariah.]]>
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