The DKI Jakarta Provincial Government has exempted the Rural and Urban Land and Building Tax (PBB-P2) with a tax object selling value (NJOP) below IDR 2 billion. This is stated in the Governor's Regulation (Pergub) Number 23 of 2022 concerning Policy on Determination and Payment of PBB-P2 as an effort to recover the economy in 2022. Regional taxes have an important role which is a source of regional revenue used to finance all regional expenditures.