This research aims to determine community participation in paying Land and Building Tax, is associated with the element of opportunity, desires and capabilities of society. This research uses the method qualitative descriptive and the data source used is a primary data source. Researchers conducted direct interviews with village officials and taxpayers village to obtain various necessary data. Research result shows that the opportunity is wide open for the community to participate as well as in the payment of Land and Building Tax in Puhpelem Village, this matter means that the SPPT has been submitted to the taxpayer in a timely manner by the party Pupelem Village Office, lack of willingness of the Puhpelem Village community to paying taxes is not only caused by economic factors, but also caused by an SPPT containing errors in the data listed. In payment Land and Building Tax, the capacity of the people of Puhpelem Village is sufficient said to be good.