Using quantitative research methodologies, this study seeks to ascertain the simultaneous and partial influence of independent variables ( Knowledge of taxpayers and the caliber of tax services) on taxpayer compliance in paying PBB-P2 tax at the Regional Revenue Agency of Tojo Una-Una Regency. Using the accidental sampling data collection approach, 75 respondents who are taxpayers and residents of Tojo Una-Una Regency were given questionnaires to complete in order to gather research data. Using the IBM SPSS 25 application, multiple linear regression analysis is the analysis method utilized to perform F and t tests. The study's findings show that taxpayer compliance with PBB-P2 tax is significantly impacted by both taxpayer awareness and the quality of tax services, and that taxpayer compliance with PBB-P2 tax is significantly impacted by both factors, partially simultaneously. It is evident from the computations performed with the SPSS software that a coefficient of determination of 0.658 was reached. This indicates that taxpayer awareness and the caliber of tax services account for 65.8% of taxpayer compliance, with other factors not included in this study accounting for the remaining 34.2%
Risnawati et al. (2025) studied this question.