Pedagogical Relevance of Research Findings on the Influence of Tax Understanding, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency

The findings of this study hold significant pedagogical value, particularly in the teaching of taxation, public administration, and fiscal policy. The demonstrated influence of tax understanding, service quality, and tax sanctions on taxpayer compliance provides concrete, evidence-based material that can be integrated into curricula to enrich both theoretical and applied learning. In classroom settings, these findings can serve as a case study to illustrate the relationship between taxpayer behavior and institutional practices, thereby fostering critical thinking among students about the dynamics of tax compliance in regional contexts. Moreover, the methodological approach—employing surveys, validity and reliability testing, classical assumption testing, and multiple regression analysis—offers an instructive example for teaching research methods in the social sciences. By integrating these insights, educators can cultivate students’ analytical skills while simultaneously enhancing their awareness of the practical challenges faced by local governments in optimizing tax revenue.