Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan P2 di Desa Sekecamatan Batudaa Kabupaten Gorontalo Periode Pajak 2022-2024

This study aims to examine and analyze the effects of taxpayer awareness and tax sanctions on compliance with Rural and Urban Land and Building Tax (PBB-P2) payments in Batudaa District, Gorontalo Regency, Indonesia. This research employed a quantitative approach with a causal research design. Primary data were collected through questionnaires distributed to 98 respondents selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 16.0. The findings indicate that taxpayer awareness has a positive and significant effect on PBB-P2 payment compliance. Tax sanctions also have a positive and significant effect on taxpayer compliance. Simultaneously, taxpayer awareness and tax sanctions have a significant effect on PBB-P2 payment compliance, accounting for 81.1% of the variation, while the remaining 18.9% is attributable to other factors outside the research model. These findings highlight the importance of raising public awareness and implementing tax sanctions to encourage compliance with local tax obligations. Therefore, local governments are expected to optimize persuasive tax education and outreach, improve taxpayers’ understanding of their obligations, and enforce sanctions fairly and consistently. These measures are expected to strengthen PBB-P2 payment compliance and support the optimization of Regional Original Revenue (PAD), thereby contributing to improved local revenue collection and more effective regional fiscal management.