<![CDATA[This study aims to analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality on taxpayer compliance in paying land and building tax in Kepel Village, Ngetos District, Nganjuk Regency. The research problem is based on the phenomenon of low taxpayer compliance in paying land and building tax, where preliminary survey results indicated that many taxpayers still delayed payments beyond the due date set on September 15. This study employed a quantitative approach with an associative research design. The population consisted of all land and building taxpayers in Kepel Village, Ngetos District. The sampling technique used was simple random sampling with a total of 98 respondents determined using the Slovin formula. The data analysis technique applied in this research was SEM-PLS (Structural Equation Modeling – Partial Least Squares) using SmartPLS 3.0 software. The analysis included the measurement model (outer model), consisting of convergent validity, discriminant validity, and reliability tests, as well as the structural model (inner model), consisting of the coefficient of determination (R-Square), significance testing (bootstrapping), effect size testing (f²), predictive relevance testing (Q²), and model fit testing. The results showed that taxpayer awareness had a positive but insignificant effect on taxpayer compliance, while tax knowledge, tax sanctions, and tax service quality had positive and significant effects on taxpayer compliance. Simultaneously, the variables of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality were able to predict taxpayer compliance effectively.]]>
