Ogan Komering Ilir Regency is one of the regions that has implemented Law Number 28 of 2009 which changed the PBB management system, especially the rural and urban sectors, which was originally a central tax to now become a regional tax. The management of PBB-P2 in Ogan Komering Ilir Regency were not optimal, due to a decrease in the percentage of PBB-P2 revenue in the last three years (2015-20…