<![CDATA[This study aims to analyze the influence of taxpayer awareness, implementation of tax sanctions, and effectiveness of tax socialization on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sooko Sub-district, Mojokerto Regency. This research employs a quantitative approach using a causal-comparative method. Data were collected from 56 respondents through questionnaires developed on a Likert scale and analyzed statistically. The results indicate that taxpayer awareness significantly influences compliance, with most respondents strongly agreeing that understanding tax obligations plays a dominant role. The effectiveness of tax sanctions varies, highlighting that consistency and fairness in enforcement are critical for effectiveness. Additionally, effective tax socialization, through digital media or face-to-face communication, is widely recognized as a crucial factor in promoting tax compliance. The study recommends an integrated approach combining education, intensive socialization, and consistent enforcement of sanctions to improve compliance with PBB-P2 payments.]]>
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