Workplace accidents in Indonesia rose significantly to 462.241 cases in 2024, with 580 occuring in Aceh Province. Preliminary observations indicate that low discipline in using Personal Protective Equipment (PPE) remains a critical threat to safety in the plantation sector. This study analyzes the relationship between knowledge, attitude, and PPE availability with PPE compliance among employees at PT Karya Tanah Subur. This quantitative study utilized a cross-sectional design. From a population of 369 workers, 79 respondents were selected using cluster random sampling. Data were analyzed univariately and bivariately using the chi- square test. The findings show that knowledge and attitude are significantly associated with compliance (p<0.005). Conversely, PPE availability showed no significant (p>0.05). Knowledge and attitudes are the primary determinants of compliance, whereas the mere availability of equipment does not guarantee safe behavior, This implies that prodiving PPE without internalizing safety values results in a failed investment in risk mitigation. The company is advised to enhance employe compliance by implementing Behavior -Based Safety through consistent safety talk by SHE officers, rigorus supervision by foremen, and evaluating more ergonomic PPE standars for the work environment.
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