This study aims to determine the effect of tax knowledge on land and building taxpayer compliance at the Sungguminasa Village Office, Gowa Regency. This study uses a quantitative approach. Collecting data using a questionnaire, with a sample of 40 taxpayer respondents in the payment of PBB. Data were analyzed using simple linear regression. The results of the study indicate that tax knowledge has a significant effect on compliance with regional development taxpayers at the Sungguminasa Village Office, Gowa Regency
