<![CDATA[Abstract This study aims to analyze the potential of Rural and Urban Land and Building Tax (PBB-P2) as economic learning content to strengthen fiscal literacy and support sustainable development education. Previous studies on PBB-P2 mainly focus on fiscal effectiveness, tax compliance, and regional revenue contributions, while its integration into economic education remains limited. This study employs a Systematic Literature Review (SLR) using the PRISMA  framework. Literature was collected from national and international databases based on predetermined inclusion criteria to select relevant articles, which were then analyzed using thematic analysis The results indicate that most studies emphasize fiscal policy and tax administration aspects, while only a small proportion explore the educational relevance of PBB-P2. These findings highlight an opportunity to integrate local fiscal issues into economic education to enhance students’ fiscal literacy and awareness of taxation. This study contributes to the development of contextual economic learning by linking local fiscal policies with sustainable development education. Keywords: economics education; fiscal literacy; property tax; pbb-p2; sustainable development]]>
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