<![CDATA[This study aims to determine the effect of NJOP, taxpayer awareness, tax knowledge, and taxpayer income on taxpayer compliance in paying PBB, as well as to see whether tax penalties can moderate the relationship between these variables. This study employs a quantitative approach using a causal research method. Primary data were collected through 100 questionnaires distributed to property tax payers in Kediri City, all of which were returned and suitable for analysis. The sampling technique used random sampling (probability sampling). Data analysis was conducted through classical assumption tests, moderated regression analysis, determination coefficient tests, and hypothesis testing using SPSS version 30 software. The results of the study indicate that, partially: (1) NJOP does not significantly influence compliance. (2) Taxpayer awareness significantly affects compliance. (3) Tax knowledge significantly affects compliance. (4) Taxpayer income significantly affects compliance. (5) Tax penalties do not moderate the relationship between NJOP and compliance. (6) Tax penalties moderate the influence of taxpayer awareness on compliance. (7) Tax penalties moderate the influence of tax knowledge on compliance. (8) Tax penalties moderate the influence of income on compliance. The findings of this study indicate that awareness, tax knowledge, and taxpayer income play an important role in improving compliance with Land and Building Tax payments in Kediri City. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh NJOP, kesadaran wajib pajak, pengetahuan perpajakan, dan pendapatan wajib pajak terhadap kepatuhan wajib pajak dalam membayar PBB, serta melihat apakah sanksi pajak dapat memoderasi hubungan antar variabel tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian kausalitas. Data primer dikumpulkan melalui 100 kuesioner yang disebarkan kepada wajib pajak PBB di Kota Kediri, seluruhnya kembali dan layak dianalisis. Teknik penentuan sampel menggunakan metode random sampling (probability sampling). Analisis data dilakukan melalui uji asumsi klasik, analisis regresi moderasi (Moderated Regression Analysis), uji koefisien determinasi, serta uji hipotesis dengan bantuan dengan bantuan software SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial: (1) NJOP tidak berpengaruh signifikan terhadap kepatuhan. (2) Kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan. (3) Pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan. (4) Pendapatan wajib pajak berpengaruh signifikan terhadap kepatuhan. (5) Sanksi pajak tidak memoderasi hubungan antara NJOP terhadap kepatuhan. (6) Sanksi pajak memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan. (7) Sanksi pajak memoderasi pengaruh pengetahuan perpajakan terhadap kepatuhan. (8) Sanksi pajak memoderasi pengaruh pendapatan terhadap kepatuhan. Temuan penelitian ini menunjukkan bahwa kesadaran, pengetahuan perpajakan, dan pendapatan wajib pajak memiliki peran penting dalam meningkatkan kepatuhan membayar Pajak Bumi dan Bangunan di Kota Kediri. Kata kunci: Pajak Bumi dan Bangunan, kepatuhan wajib pajak, NJOP, sanksi pajak, MRA]]>
