Mechanism for Registering New Taxable Properties for Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Banjarbaru City (By: Nurul Cahaya; Supervisior: Imam Suharto; 2026; 62 pages).

This study aims to identify the mechanism for registering new PBB-P2 tax objects at the Banjarbaru City Local Tax and Retribution Management Agency, the obstacles encountered, and their solutions. The research method used was a qualitative descriptive approach, with data collected through observation, interviews, and documentation. The results indicate that the registration process involves several stages, beginning with the submission of an application, document verification, field surveys, property valuation, data entry into the system, and culminating in the issuance of the NOP and SPPT PBB-P2. This registration process has not yet been fully optimized due to taxpayers’ limited understanding, the quality of the system and service facilities, and the availability of service staff and survey teams. Therefore, improvements in service quality, supporting facilities, and service resources are needed so that the registration process can run more effectively and efficiently. This study recommends online registration to support the optimization of the registration process for new PBB-P2 taxable properties.