Factors Affecting Taxpayer Compliance in Paying Pajak Bumi dan Bangunan (PBB P2) in Kutai Kartanegara Omar Dhanny 1 , Muhammad Kadafi 2 , Hamzah Nur Pratama 3 {odhanny@gmail.com 1 } Politeknik Negeri Samarinda, Samarinda 1,2,3 Abstract. This study purpose to determine the effect of tax knowledge, awareness of taxpayers, the level of trust in the government, and tax sanctions on compliance with PBB P2 taxpayers in Kota Bangun Sub-district of Kutai Kartanegara District. The population in this study is the PBB P2 taxpayer in Kota Bangun Sub-district of Kutai Kartanegara District. The sampling technique uses accidental sampling, the number of samples is 100 respondents. The data collection method used was a questionnaire. The study used an analytical tool in the form of an instrument test, a classic assumption test, multiple linear regression analysis. The results showed that tax knowledge and the level of trust in the government had a positive and significant effect on compliance with PBB P2 taxpayers, while awareness of taxpayers and tax sanctions had a positive and not significant effect on compliance with taxpayers. Keywords: Taxpayer compliance, taxation knowledge, taxpayer awareness, level of trust in the government, and tax sanctions 1 Introduction Taxes as one of the largest sources of funding in the implementation and enhancement of national development in the context of increasing the prosperity and welfare of the people. The construction of facilities and infrastructure is carried out with the aim of being able to boost economic growth and job opportunities, so that equitable development can be achieved [12]. Taxes are considered very important, so the Indonesian government needs to take various efforts in collecting and managing these taxes properly so that the targeted tax revenue can be achieved optimally and even exceed the targets set by the government. Taxes can be divided into 2 (two) types, namely Central Taxes and Regional Taxes. There are various kinds of Regional Taxes that have been set by the government, one of which is Pajak Bumi dan Bangunan (PBB-P2). Judging from the current implementation of tax collection by local governments, it is not uncommon for the realization of rural and urban land and building tax revenues not to reach the predetermined tax targets. Based on an informal report from the source https://nasional.kontan.co.id states that throughout the 2015-2019 period, PBB revenue decreased with an average growth of -10.4% per year. It could be that one of the reasons why this condition occurs is due to the non-compliance of the taxpayer in carrying out its obligations. Rahayu [10] states that taxation conditions that require the active participation of taxpayers in carrying out their taxation require high taxpayer compliance, namely compliance in fulfilling BIS-HSS 2020, November 18, Indonesia Copyright © 2021 EAI DOI 10.4108/eai.18-11-2020.2311676