Taxpayer Awareness, Knowledge, and Socialization on PBB Compliance in Madiun

Abstract

This article condenses a bachelor thesis that examines whether taxpayer awareness, tax knowledge, and tax socialization shape compliance in paying Land and Building Tax (Pajak Bumi dan Bangunan/PBB) in Kecamatan Taman, Madiun. Using a cross‐sectional survey of 100 individual PBB taxpayers and multiple linear regression, we find that awareness, knowledge, and socialization each have a positive and statistically significant partial effect on compliance; jointly, they explain most of the variance in compliance. The adjusted R² is 0.673 and the model F statistic is 68.984 (p < 0.001). These findings suggest that municipal revenue agencies can increase PBB compliance by intensifying targeted socialization programs and citizen tax education while sustaining initiatives that build intrinsic awareness of tax obligations. Practical implications are discussed for local tax offices. Limitations include single-district sampling and self-reported compliance