<![CDATA[This study aims to analyze the influence of taxpayer awareness and tax knowledge on Rural and Urban Land and Building Tax (PBB-P2) compliance, with tax socialization serving as a moderating variable among taxpayers in Karangasem Regency. The study was motivated by the persistently high level of PBB-P2 payment arrears during the 2020–2024 period despite the continuous increase in taxable property areas. This research employed a quantitative approach with an associative research design. The sample consisted of 100 respondents selected using purposive sampling techniques. Data were collected through the distribution of questionnaires using a four-point Likert scale, both online and offline. The data analysis techniques included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS software. The results indicate that taxpayer awareness has a positive and significant effect on PBB-P2 compliance, with a coefficient value of 0.446 and a significance level of 0.001. Tax knowledge also has a positive and significant effect on PBB-P2 compliance, with a coefficient value of 0.526 and a significance level of 0.001. However, tax socialization was unable to moderate the influence of taxpayer awareness and tax knowledge on PBB-P2 compliance, as the significance values of the interaction variables exceeded 0.05. These findings demonstrate that taxpayers’ internal factors play an important role in improving PBB-P2 compliance, while the effectiveness of tax socialization programs still needs to be enhanced in order to provide a more optimal influence on taxpayer compliance behavior.]]>
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