2021. The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptiv: (Studi Kasus Pada Badan Pendapatan Daerah Kota Malang). JAZ:Jurnal Akuntansi Unihaz. 4, 2 (Dec. 2021), 234–242. DOI:https://doi.org/10.32663/jaz.v4i2.2447.