<![CDATA[This study examines the determinants of Land and Building Tax (PBB-P2) compliance in Banyuwangi Regency, where recurring arrears and sub-district realization levels that do not consistently meet annual targets indicate persistent compliance challenges. The study conceptualizes compliance as a behavioral outcome shaped by cognitive, administrative, and enforcement factors, and positions tax awareness as an intervening mechanism that translates policy levers into actual payment behavior. Using a quantitative survey design and PLS-SEM (WarpPLS), the model tests the effects of tax knowledge, tax service quality, and tax sanctions on tax awareness and compliance. The results show that tax knowledge, service quality, and tax sanctions significantly strengthen tax awareness. Service quality, tax sanctions, and tax awareness significantly improve compliance, while tax knowledge does not directly affect compliance. These findings suggest that compliance improvement strategies should prioritize service quality enhancement and consistent enforcement, while knowledge programs should be integrated into awareness-building interventions to reduce behavioral and administrative frictions in PBB-P2 payment.]]>
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