<![CDATA[The purpose of this study is to examine the effects of taxpayer understanding and taxpayer awareness on compliance in paying Rural and Urban Land and Building Taxes (PBB-P2), as well as to assess the mediating role of trust in the government. This research adopts a quantitative approach using a Likert-scale questionnaire. Data were collected from PBB-P2 taxpayers in East Kotawaringin Regency, with 240 valid responses. The data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that taxpayer understanding has a positive and significant effect on trust in the government, and taxpayer awareness also shows a positive and significant effect on trust. However, both understanding and awareness have a negative and significant effect on tax compliance. These findings reveal a paradox where higher understanding and awareness are associated with lower compliance. Moreover, trust in the government does not significantly influence taxpayer compliance and does not mediate the relationships between understanding or awareness and tax compliance. The study suggests that local governments need to strengthen transparency in tax fund management, improve the quality of tax services, and develop more effective communication strategies that foster both knowledge and behavioral compliance. Enhancing public trust through accountability, better reporting mechanisms, and improved service delivery is essential. Future studies may incorporate additional variables such as fairness perception, service quality, or enforcement mechanisms and extend the research scope for broader insights.]]>
