Resumen
This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and documentations. The results of the study were analyzed with multiple linear regression analysis. This study indicates that: (1) there is a positive and significant effect of income on tax compliance in paying Land and Building Tax in Pulutan Village; (2) there is a positive and significant effect of tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village; (3) there is a positive and significant effect of income and tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village.