The non-achievement of the target in land and building tax revenue is caused by one of the factors, namely the impact of the Covid-19 pandemic that has hit the country of Indonesia Novlyani & Darmawan, (2022), including Kapetakan District, where residents of Kapetakan District almost lost their income and even their jobs. The lack of attention or counseling from the government to citizens is also a factor in the weak tax knowledge in Kapetakan District which results in residents' compliance in paying taxes decreases, as well as the lack of trust from the public in tax collectors.

The phenomenon of weak taxpayer compliance that occurs in Kapetakan District is related to tax knowledge, where this tax knowledge generally has a relationship in one's education level, people with higher tax knowledge will have higher compliance because in addition to their tax rates charged to them, they also know that if they do not carry out their obligations as taxpayers they will be penalized or even fines (Febrian &; Ristiliana, 2019).

Taxpayer awareness is an attitude of knowing and understanding about taxes. Awareness of taxpayers to pay taxes is the most important thing to finance development for the benefit and general welfare. People who have high tax awareness will understand the function of tax itself, both in terms of tax benefits for the community and themselves� (Yani, 2021).

According to the results of views on tax knowledge and taxpayer awareness, the author uses tax sanctions as a moderation variable to support research on tax compliance (Septyana & Suprasto, 2019). Tax sanctions are chosen as moderation because, tax sanctions are able to make taxpayers understand and comply with the rules regarding general provisions and tax procedures and create a deterrent to taxpayers who violate the rules, without tax sanctions, taxpayers lack discipline in paying and override their obligations that are intentional or unintentional.

Based on the description above and the results of previous research, the author is interested in conducting research entitled The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Tax with Tax Sanctions as a Moderation Variable (UN Case Study Kapetakan District, Cirebon Regency).

RESEARCH METHODS

This type of research uses basic research (Basic Research) with quantitative methods. In processing data to be more effective, the author uses analytical tools (software) Statistical Package for The Social Sciences (SPSS) 23 for windows.

The dependent variable in this study is taxpayer compliance. Tax compliance is an attitude of compliance with tax obligations based on applicable tax law. (Rahayu, 2017, p. 193).

The population in this study is taxpayers who are obliged to pay land and building tax in Kapetakan District, Cirebon Regency as many as 19,805 taxpayer SPPT. The sample collection technique used in this study used convenience sampling. The number of samples in this study was 384 respondents.

RESULT AND DISCUSSION

Table 1 Normality Test Results

One-Sample Kolmogorov-Smirnov Test
		Unstandardized Residual
N		345
Normal Parameters^a,b	Mean	0.0000000
	Std. Deviation	1.27764042
Most Extreme Differences	Absolute	0.045
	Positive	0.045
	Negative	-0.025
Test Statistic		0.045
Asymp. Sig. (2-tailed)		0.093^c
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.

Source: SPSS 25 output result

Based on the table above, it can be seen that the results of the SPSS normality test outup show that the value of the komogrov-smirnov test is 0.093 with Asymp. Sig (2-tailed) is greater than 0.05 or 5% which is 0.093 or 0.093 >0.05, so it can be concluded that overall residual data are normally distributed.

Table 2 Multicollinearity Test Results

Coefficients^a
Model		Collinearity Statistics
Model		Tolerance	VIF
1	(Constant)
	Tax Knowledge	0.984	1.016
	Taxpayer Awareness	0.984	1.017
	Tax Sanctions �	0.977	1.024
a. Dependent Variable: Taxpayer Compliance

Source: SPSS 25 output result

Based on the table above, it can be seen that the results of the SPSS output regarding the multicollinearity test, it is concluded that:

1. Tax Knowledge has a tolerance value of 0.984 > 0.1 and a VIF value of < 10 so it is free from multicollinearity.

2. Taxpayer awareness has a tolerance value of 0.984 > 0.1 and a VIF value of 10.017 < 10 so that it is free from multicollinearity.

1. Tax sanctions have a tolerance value of 0.977 > 0.1 and a VIF value of 10.024 < 10 so that it is free from multicollinearity.

Table 3 Multiple Linear Regression

Model		Unstandardized Coefficients
Model		B	Std. Error
1	(Constant)	10.123	1.106
	Knowlage tax	0.082	0.037
	Taxpayer Awareness	0.261	0.045

Source: SPSS 25 Output Result

Based on the table above, it can be seen that the regression equation obtained is:

The regression equation above can be explained as follows:

1. A constant of 10.123 indicates that if the taxpayer's knowledge and awareness are considered constant or the value is zero (0), then the value of the variable tied to the compliance of the land and building taxpayer is 10.123.

2. The regression coefficient of the tax knowledge variable of 0.082 shows that if tax knowledge increases by 1 (unit), then taxpayer compliance will increase by 0.082. A positive coefficient means that there is a positive relationship between tax knowledge and compliance of land and building taxpayers.

3. The regression coefficient of the taxpayer awareness variable of 0.261 shows that if taxpayer awareness increases by 1 (unit), then taxpayer compliance will increase by 0.261. The positive value coefficient means that there is a positive relationship between taxpayer awareness and land and building taxpayer compliance.

Table 4 Moderating Regresion Analysis

Coefficients²
Model		Unstandardized Coefficencets		Standardized Coefficencets	t	Sig
Model		B	Std. Error	Beta	t	Sig
1	(Constant)	14.202	0.924		15.375	0.000
	Kesadaran Wajib Pajak	0.020	0.055	0.027	0.362	0.717
	Kesadaran Wajib Pajak*Sanksi Pajak	0.004	0.002	0.151	2.012	0.045
a. Dependent Variable: Kepatuhan Wajib Pajak

Based on the table above, it can be seen that the regression equation obtained between tax sanctions and tax knowledge of 0.045 (<0.05), it can be concluded that tax sanctions are able to moderate the effect of tax knowledge on the compliance of land and building taxpayers.

Table 5 Regression Equation

Coefficients²
Model		Unstandardized Coefficencets		Standardized Coefficencets	t	Sig
Model		B	Std. Error	Beta	t	Sig
1	(Constant)	12.071	0.739		16.328	0.000
	Kesadaran Wajib Pajak	0.174	0.069	0.196	2.519	0.012
	Kesadaran Wajib Pajak*Sanksi Pajak	0.006	0.003	0.142	1.830	0.068
a. Dependent Variable: Kepatuhan Wajib Pajak

�� Sumber: Hasil output SPSS 25

Based on the table above, it can be seen that the regression equation obtained between tax sanctions and taxpayer awareness of 0.068 (>0.05) can be concluded that tax sanctions are not able to moderate the effect of taxpayer awareness on land and building taxpayer compliance.

Table 6 Significance Test (Uji t)

Coefficients²
Model		Unstandardized Coefficencets		Standardized Coefficencets	t	Sig
Model		B	Std. Error	Beta	t	Sig
1	(Constant)	10.123	1.106		9.150	0.000
	Kesadaran Wajib Pajak	0.082	0.037	0.113	2.199	0.029
	Kesadaran Wajib Pajak*Sanksi Pajak	0.261	0.045	0.295	5.754	0.000
a. Dependent Variable: Kepatuhan Wajib Pajak

Sumber: Hasil output SPSS 25

Based on the table above showing the results of SPSS output regarding the t test, it can be concluded that:

1. Tax knowledge has a calculated value of 2.199 while the result of ttable at the degree of freedom (dk) = 345-2 = 343 and the level of significance = �0.05. From these provisions, a table value of 1.97 was obtained. Thus it can be concluded that the tcount > ttable is 2.199 > 1.97 and the sig < 0.05 or 0.029 < 0.05. This means that tax knowledge variables have a significant influence on the compliance of land and building taxpayers. So this shows that tax knowledge has a significant effect on taxpayer compliance in paying land and building tax, thus the H1 hypothesis is accepted.

2. Taxpayer awareness has a calculated value of 5.754 while the ttable results at the degree of freedom (dk) = 345-2 = 343 and the level of significance = �0.05. From these provisions, a table value of 1.97 was obtained. Thus it can be concluded that the tcount > ttable is 5.754 > 1.97 and the sig < 0.05 or 0.000 < 0.05. This means that the variable of taxpayer awareness has a significant influence on the compliance of land and building taxpayers. So this shows that taxpayer awareness has a significant effect on taxpayer compliance in paying land and building tax, thus the H2 hypothesis is accepted.

Koefisien Determinasi (Adjusted )

Table 7 Test Results Of The Coefficient Of Determination Before Moderation

Model Summary
Model	R	R Square	Adjusted R Square	Std. Error of the Estimate
1	0.323a	0.105	0.099	1.285
a. Predictors: (Constant), Tax Knowledge, Taxpayer Awareness

Source: SPSS 25 output result

Based on the output of the table above, the value of the coefficient of determination R2 (R Square) obtained is 0.105 or 10.5%. This shows that the variation of independent variables used in the model is able to explain 10.5% of taxpayer compliance influenced by tax knowledge and taxpayer awareness. This means that 89.5% of taxpayer compliance is influenced by other factors not examined in this study.

Table 8 Results Of The Coefficient Of Determination Test After Moderation

Model Summary
Model	R	R Square	Adjusted R Square	Std. Error of the Estimate
1	0.337a	0.113	0.103	1.283
a. Predictors: (Constant), Tax KnowledgeTax Sanctions, Tax Knowledge, Taxpayer Awareness, Taxpayer AwarenessTax Sanctions

Source: SPSS 25 output result

Based on the output of the table above, the value of the coefficient of determination R2 (R Square) obtained is 0.113 or 11.3%. This shows that the variation of independent variables used in the model is able to explain 11.3% of taxpayer compliance influenced by tax knowledge, taxpayer awareness and tax sanctions as moderation. This means that 88.7% of taxpayer compliance was influenced by other factors not examined in the study.

The Effect of Tax Knowledge on Taxpayer Compliance in Paying Land and Building Tax

Based on the results of statistical testing, tax knowledge variables affect the compliance of land and building taxpayers in Kapeta District. This result is evidenced by the calculated value of ttable >, which is 2.199 > 1.97 and sig < 0.05 or 0.029 < 0.05. This shows that the variable of tax knowledge partially affects the compliance of land and building taxpayers.

Based on variables that have been obtained through questionnaires and observations, the majority of people in Kapetakan District have difficulty paying taxes due to the impact of Covid-19 which reduces community income, lack of socialization and attention from the local government regarding land and building taxes and lack of public trust in village officials who collect taxes (tax collectors). Taxpayer compliance has decreased due to the lack of socialization and attention from the government regarding land and building tax to the community, this has an impact on land and building tax revenue in Kapetakan District. In accordance with attribution theory that a person will experience changes if influenced by internal factors or external factors. Tax knowledge is part of internal factors and can be part of external factors that can affect taxpayer compliance to pay their obligations, with taxpayers' efforts to understand taxation, taxpayer compliance will increase, either in understanding or influenced by external factors when taxpayers seek tax knowledge through books, the internet, and others.

The Effect of Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Tax

Based on the results of statistical testing, the variable of taxpayer awareness has a significant effect on the compliance of land and building taxpayers in Kapetakan District. This result is evidenced by� the calculated value of ttable >, which is 5.754 > 1.97 and sig < 0.05 or 0.000 < 0.05. This shows that the variable of taxpayer awareness partially affects taxpayer compliance in paying land and building tax (Wicaksono & Lestari, 2017).

Based on variable data that has been obtained from questionnaires and observations, taxpayer awareness from the community in Kapetakan District can affect the compliance of land and building taxpayers. In accordance with attribution theory used because it is able to observe how a person behaves is influenced by internal or external factors. Behavior that arises from internal factors is behavior that is under the control of the individual himself such as having awareness and ability. People who have high tax awareness will understand the function of taxes, both in terms of tax benefits for the community, themselves and the state.

The Effect of Tax Sanctions Is Able to Moderate Tax Knowledge on Taxpayer Compliance

�� Based on the results of statistical testing, the variable of tax sanctions as a moderation variable is able to strengthen the variable of tax knowledge on the compliance of land and building taxpayers (Karyanti & Nafiah, 2022). This result is evidenced by a value of 0.045 (<0.05). So it shows that tax sanctions are able to moderate the effect of tax knowledge on the compliance of land and building taxpayers.

�� Based on variable data that has been obtained through questionnaires and observations, that tax sanctions are able to moderate tax knowledge on the compliance of land and building taxpayers. In accordance with attribution theory that a person will experience changes if influenced by internal factors or external factors. Tax sanctions are related to attribution theory because these tax sanctions are part of external factors where a person's behavior is influenced by external factors, meaning that someone behaves because of situations such as the influence of tax sanctions that can influence taxpayers to obediently pay their obligations because sanctions will make taxpayers deterrent and disciplined in paying taxes.

The effect of tax sanctions is unable to moderate taxpayer awareness of taxpayer compliance

Based on the results of statistical testing, the variable of tax sanctions as a moderation variable is not able to moderate the variable of taxpayer awareness of the compliance of land and building taxpayers. This result is evidenced by a value of 0.068 (>0.05), it can be concluded that tax sanctions are not able to moderate the effect of taxpayer awareness on land and building taxpayer compliance.

Based on variable data that has been obtained through questionnaires and observations, people in Kapetakan District do not attach importance to tax sanctions as a motivation to pay land and building taxes, but Kapetakan people are more concerned about gifts, rewards and others given by the local government to taxpayers who have carried out their obligations to pay taxes as motivation in increasing awareness to pay taxes. This factor causes taxpayer awareness of land and building taxpayer compliance to decrease and the community depends on gifts or rewards given by the local government. Therefore, attribution theory is unable to answer the problem of tax sanctions as a moderation variable for taxpayer awareness in Kapetakan District and tax sanctions are unable to moderate taxpayer awareness of taxpayer compliance in paying land and building taxes.

CONCLUSION

Based on the results of testing and analysis, it can be concluded as The results of this study show that tax knowledge variables affect taxpayer compliance in paying land and building taxes. The results of this study show that the variable of taxpayer awareness affects taxpayer compliance in paying land and building tax. The results of this study show that the variable of tax sanctions is able to moderate the variable of tax knowledge on taxpayer compliance in paying land and building tax. The results of this study show that the variable of tax sanctions is unable to moderate the variable of taxpayer awareness of taxpayer compliance in paying land and building tax.

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Copyright holders:

Mohammad Irfan Rosviana, Saeful Anwar �(2023)

First publication right:

AJEMB � American Journal of Economic and Management Business