The The Effect of Taxpayer Awareness, Tax Understanding, Tax Sanctions, and Risk Preferences on Land and Building Taxpayer Compliance

The background of this research is that there a phenomenon decreasing taxpayer compliance. This study aims to examine the effect awareness, tax understanding, sanctions, and risk preferences on land building uses quantitative methods. population in amounted 95, while sampling used Non Probability Sampling technique using saturated sampling. reason because size relatively small. sample studied by researcher 95 taxpayers. analysis instrument testing, classical assumption test, hypothesis testing. For test tools Statistical Package for Social Sciences (SPSS). results indicate awareness has positive significant compliance, understanding sanctions have compliance