The Effect of Taxpayer Knowledge, Tax Sanctions and Taxpayer Awareness on PBB Compliance in Sunter Agung Urban Village Area

In the implementation of regional autonomy, local governments are required to optimize local tax revenues on land and building tax (PBB). The close relationship between constituents and their leaders, namely between taxpayers and the Regional Head, should inform the importance of PBB in increasing local revenue for regional progress This study examines the effect of taxpayer knowledge, tax sanctions, taxpayer awareness of PBB compliance. The research method uses quantitative analysis of multiple linear regression. The data collection technique uses taxpayer primary data using a google form questionnaire. The research data are taxpayers who have a residence and are administrators of the Neighborhood Association, Community Association in Sunter Agung Village in March 2025. Data analysis used using Statistical Package for Social Science (SPSS) version 16. The results showed that: (1) taxpayer knowledge has a positive and significant effect on PBB compliance, (2) tax sanctions have a positive and insignificant effect on PBB compliance, (3) taxpayer awareness has no positive effect on PBB compliance, (4) together between taxpayer knowledge, tax sanctions and taxpayer awareness have an effect of 48.2% (Adjusted R Square).