The Effect of Tax Knowledge and Taxpayer Attitudes on The Effectiveness of Land and Building Tax Revenue Through Taxpayer Compliance as an Intervening Variable (a Study in Garut Kota District, Garut Regency)

Riza Arizany Azahra (Universitas Garut)
Ikeu Kania (Universitas Garut)
Gugun Geusan Akbar (Universitas Garut)

Sinergi International Journal of Accounting and Taxation
Vol. 4 No. 2 (2026): May 2026

This study analyzes the direct and indirect effects of tax knowledge and taxpayer attitudes on Land and Building Tax (LBT) revenue effectiveness, utilizing taxpayer compliance as an intervening variable. Focused on the high-potential yet underperforming Garut Kota District, this research employs a quantitative methodology integrating Partial Least Squares-Structural Equation Modeling (PLS-SEM) and Importance-Performance Map Analysis (IPMA). Data were collected from 100 respondents determined using the Slovin technique. Empirical results indicate that tax knowledge and taxpayer attitudes exert a significant positive effect on taxpayer compliance, which subsequently drives LBT revenue effectiveness. Crucially, compliance successfully mediates the impact of both knowledge and attitudes on revenue effectiveness. The formulated model accounts for 77.1% of the revenue effectiveness variance. Furthermore, IPMA highlights that taxpayer attitudes possess the most substantial influence. These findings provide practical insights for local governments to formulate targeted tax strategies, strengthen administration, and optimize future tax revenues.