Tujuan dari penelitian ini adalah untuk mengetahui pengaruh modernisasi sistem administrasi perpajakan, sanksi perpajakan, kesadaran wajib pajak, dan pengetahuan wajib pajak terhadap tingkat kepatuhan wajib pajak bumi dan bangunan baik secara parsial dan simultan. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif.Populasi penelitian ini adalah wajib pajak bumi dan bangunan yang ada di Kecamatan Cigugur Kabupaten Kuningan.Teknik pengambilan sampel dalam penelitian ini yaitu simple random sampling Teknik pengumpulan data diperoleh dari hasil kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan analisis determinasi. Setelah data dikumpulkan, data dianalisis menggunakan program SPSS 27 for windows. Berdasarkan hasil analisis data disimpulkan bahwa secara parsial modernisasi sistem administrasi perpajakan tidak berpengaruh terhadap tingkat kepatuhan wajib pajak bumi dan bangunan. Sanksi perpajakan berpengaruh negatif signifikan terhadap tingkat kepatuhan wajib pajak bumi dan bangunan. Kesadaran wajib dan pengetahuan wajib pajak berpengaruh positif signifikan terhadap tingkat kepatuhan wajib pajak bumi dan bangunan. Secara simultan modernisasi sistem administrasi perpajakan, sanksi perpajakan, kesadaran wajib pajak dan pengetahuan wajib pajak berpengaruh terhadap tingkat kepatuhan wajib pajak bumi dan bangunan.
Kata Kunci : Modernisasi sistem administrasi perpajakan, sanksi perpajakan, kesadaran wajib pajak, pengetahuan wajib pajak, kepatuhan wajib pajak, pajak bumi dan bangunan

The aim of this research is to determine the effect of modernization of the tax administration system, tax sanctions, taxpayer awareness, and taxpayer knowledge on the level of land and building tax compliance by taxpayers, both partially and simultaneously. The research method used is descriptive and verification methods. The population of this research is land and building tax payers in Cigugur District, Kuningan Regency. The sampling technique in this research is simple random sampling. The data collection technique was obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression analysis and determination analysis. After the data was collected, the data was analyzed using the SPSS 27 for Windows program. Based on the results of data analysis, it is concluded that partial modernization of the tax administration system has no effect on the level of compliance of land and building tax payers. Tax sanctions have a significant negative effect on the level of compliance of land and building tax payers. Taxpayer awareness and knowledge have a significant positive effect on the level of land and building tax payer compliance. Simultaneously the modernization of the tax administration system, tax sanctions, taxpayer awareness and taxpayer knowledge influence the level of compliance of land and building tax taxpayers.
Keywords: Modernization of the tax administration system, tax sanctions, taxpayer awareness, taxpayer knowledge, taxpayer compliance, land and building tax.