Does a land entering the battlefield tapped count as playing a land for your turn?

Playing a land and a land entering the battlefield are two distinct events in Magic. Playing a land is a special action (CR 305.1) where you take a land card from your hand and put it onto the battlefield, and doing so uses your one land play per turn (CR 305.2).

A land that enters the battlefield tapped through some other effect — for example, a spell or ability that puts it directly onto the battlefield — is not being 'played.' It is simply entering the battlefield as part of an effect. This does not consume your land play for the turn (CR 305.3).

CR 305.3 specifically distinguishes 'putting a land onto the battlefield' (from an effect) from 'playing a land.' Only the latter uses your once-per-turn allowance.

Example: You control Azusa, Lost but Seeking, giving you three land plays per turn. An effect from Cultivate puts a basic land onto the battlefield tapped. That land entering tapped via Cultivate does NOT use any of your three land plays — you still have all three available to use from your hand that turn.

In short, the 'tapped' part is irrelevant to this question. What matters is whether the land was played from your hand as a special action or simply placed onto the battlefield by an effect.