This study examines the influence of taxpayer knowledge and the quality of tax services on compliance in paying Land and Building Tax (PBB-P2) in Koto Kari Village, Kuantan Singingi Regency. The phenomenon of low taxpayer compliance, reflected in the suboptimal realization of PBB-P2, is the main background of this study. This study involved 89 taxpayers who have regularly paid PBB-P2 over t…