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Orva Septi Yusuf, Agus Sholahuddin and Tonny Suhartono 2024. Absorption of Rural and Urban Land and Building Tax (PBB-P2) Through the Tax Object Management Information System: Study of Implementation of Tax Object Management Information System Policy Based on East Kutai Regent Regulation Number 44 of 2013 in the East Kutai Regency Area. International Journal of Research in Social Science and Humanities (IJRSS) ISSN:2582-6220, DOI: 10.47505/IJRSS. 5, 2 (Feb. 2024), 49–63. DOI:https://doi.org/10.47505/IJRSS.2024.2.6.