Kebijakan pelaksanaan otonomi daerah dapat membawa harapan yang menjanjikan bagi keberhasilan mewujudkan pembangunan berkelanjutan.Dengan otonomi daerah, pemerintah daerah memiliki kewenangan untuk membuat sejumlah kebijakan yang sesuai dengan karakteristik wilayah dan aspirasi masyarakatnya. Dalam penelitian ini, penulis mengangkat dua rumusan masalah, yaitu ratio legis pelimpahan kewenangan pemungutan PBB-P2 kepada Pemerintah Kabupaten/Kota sebagai pajak daerah dan pengawasan terhadap pelaksanaan Pemungutan PBB-P2 di Kabupaten/Kota. Sebagai penelitian hukum normatif, maka pendekatan yang digunakan adalah pendekatan undang-undang (statute approach) dan pendekatan konseptual (conceptual approach). Berdasarkan hasil penelitian dapat disimpulkan ratio legis pelimpahan kewenangan pemungutan PBB –P2 kepada Daerah, karena pertama, PBB-P2 lebih bersifat lokal (local origin), visibilitas, objek pajak tidak berpindah-pindah (immobile), dan terdapat hubungan erat antara pembayar pajak dan yang menikmati hasil pajak tersebut (the benefit tax-linkprinciple), dapat meningkatkan Pendapatan Asli Daerah (PAD) dan sekaligus memperbaiki struktur Anggaran Pendapatan dan Belanja Daerah (APBD) untuk meningkatkan pelayanan masyarakat (public services), akuntabilitas, dan transparansi dalam pengelolaan PBB-P2. Pengawasan terhadap pelaksanaan pemungutan PBB-P2 di Kabupaten/Kota berdasarkan Undang-Undang PDRD, bersifat preventif dan korektif artinya pengawasan dilakukan sebelum ditetapkannya rancangan peraturan daerah PBB P2 dengan cara melakukan koreksi terhadap materi muatan agar tidak bertentangan dengan ketentuan Undang-undang PDRD, kepentingan umum atau peraturan perundang-undangan yang lebih tinggi.

The policy of the implementation of regional autonomy can bring hope that promises to succeed in sustainable development. With regional autonomy, the government has the authority to make a number of policies that are in accordance with the characteristics of the region and the aspirations of the community. In this study, the authors raised two problem formulations, the ratio legis delegation of property tax in rural and urban areas collecting authority to the Government District / City as a local tax and supervision on the implementation of property tax in rural and urban areas collections in the Regency / City. As normative law research, the approach used is statute approach and conceptual approach. Based on the result of the research, it can be concluded that the ratio legis of property tax in rural and urban areas collecting authority to the Region,because firstly, property tax in rural and urban areas is more localized (local origin), visibility, immobile tax object, and there is a close relationship betweentaxpayers and those who enjoy the results (the benefit tax-link principle), can increase local own-source revenue and at the same time improve the structure of the Regional Budget to improve public services, accountability and transparency in the management of property tax in rural and urban areas.Supervision over the implementation of property tax in rural and urban areas collections in the Regency / Municipality based on the PDRD Act, is preventive and corrective means that supervision is done prior to the enactment of draft regional regulation property tax by way of correction to the content material so as not to conflict with the provisions of the PDRD Law, public interest or higher legislation.