Analisis Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dengan Sosialisasi Pajak Sebagai Variabel Moderasi Dalam Membayar PBB di Desa Sumberpinang Kecamatan Pakusari, Jember

This study aims to analyze the influence of tax understanding, tax sanctions, and tax awareness on taxpayer compliance in paying Land and Building Tax (PBB), as well as to examine the role of tax socialization as a moderating variable in the relationship between tax sanctions and taxpayer compliance. The research was conducted in Sumberpinang Village, Pakusari District, Jember Regency, involving 92 respondents selected using purposive sampling. Data were analyzed using multiple linear regression