This study is motivated by the high level of arrears in Rural and Urban Land and Building Tax (PBB-P2) in Palembang City, which encouraged the Palembang City Government to issue Peraturan Wali Kota Palembang Nomor 33 Tahun 2024 concerning the reduction of principal tax receivables and the waiver of administrative sanctions. This policy was designed as a strategy to accelerate the settlement of …