Abstract
Handover of PBB P2 to local governments is based on Undang - undang Nomor 28 Tahun 2009 tentang Pajak Daerahdan Retribusi Daerah(PDRD) . In its implementation , local governments need to be ready in all management aspects including the administration of the collection . This study aimed to compare the implementation of managing PBB P2 before and after becoming local taxes . The research method used is descriptive qualitative analysis . The results showed that there were no differences in the implementationof PBBP2 management , in the SOP PBB P2 , in PBB P2 rate and the number of villages served .
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