<![CDATA[In order to increase public awareness to pay Land and Building Tax (PBB), this study intends to identify the functions of village officials in Surabaya City and the variables that contribute to delays in public awareness. This study uses a qualitative methodology. By using words and theory, this method is used to discuss the government's role in increasing public knowledge about tax compliance and the conditions that hinder it. The study findings show that the government's role in increasing public awareness to pay taxes includes direct outreach to the public, conducting outreach and communicating with residents through intermediaries in the local sub-district/kelurahan, and using billboards posted on the side of the road to display taxpayer information. In addition, the people themselves become a barrier to public awareness because they believe that paying taxes is a burden on the financial situation of their families and that this land belongs to God and the house is paid for with their own money, so they negate the need to pay taxes.]]>
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