“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, vol. 4, no. 2, pp. 234–242, Dec. 2021, doi: 10.32663/jaz.v4i2.2447.