<![CDATA[Taxpayer compliance in paying Land and Building Tax is important for local government revenue. This study examines the effects of taxpayer awareness, tax knowledge, and service quality on Land and Building Tax compliance in Dungaliyo District, Gorontalo Regency. A quantitative approach was employed using primary questionnaire data collected from 150 taxpayers across ten villages. The data were analyzed using Structural Equation Modeling (SEM) with AMOS software. The findings indicate that taxpayer awareness has a positive and significant association with compliance (estimate 0.480; critical ratio 5.191). Tax knowledge also has a positive and significant association (estimate 0.316; critical ratio 3.669), as does service quality (estimate 0.120; critical ratio 2.163; p = 0.031). Together, these variables account for 75.2% of the variation in taxpayer compliance. The results highlight the relevance of taxpayer awareness, accessible tax information, and responsive public services to local tax administration. This study contributes empirical evidence on internal and external factors associated with property tax compliance in a district-level setting.Keywords: Land and Building Tax; Service Quality; Tax Knowledge; Taxpayer Awareness; Taxpayer Compliance]]>
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