<![CDATA[This study aims to determine and analyze the simultaneous influence of taxpayer awareness, tax policy, taxpayer perception, and tax sanctions on compliance regarding the Land and Building Tax (PBB). A quantitative approach was employed, utilizing descriptive statistics for data analysis. The study population consisted of 93 PBB taxpayers in Korowelanganyar Village. Non-probability sampling, specifically the purposive sampling method, was used. The results indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance; this is evidenced by a calculated t-value of 2.968 (exceeding the t-table value of 1.987) and a significance value of 0.004 (< 0.05). Tax policy also has a positive and significant effect on PBB taxpayer compliance, evidenced by a calculated t-value of 4.374 (exceeding the t-table value of 1.987) and a significance value of 0.000 (< 0.05). Taxpayer perception has a positive and significant effect on PBB taxpayer compliance, with a calculated t-value of 5.289 and a significance value of 0.000 (< 0.05). Tax sanctions have a positive and significant effect on PBB taxpayer compliance, evidenced by a calculated t-value of 4.655 (exceeding the t-table value of 1.987) and a significance value of 0.000 (< 0.05). Collectively, taxpayer awareness, tax policy, taxpayer perception, and tax sanctions have a positive and significant simultaneous effect on PBB taxpayer compliance. This is evidenced by the F-test results, which show a calculated F-value of 25.910 exceeding the F-table value of 2.48 with a significance level of 0.000 < 0.05.]]>
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