This research aims to analyze the factors that affect on taxpayer compliance behavior on Land and Building Tax. Independent variables in this the rational attitude, knowledge and understanding of taxatio laws, socialization taxation, the environment. While the dependent variable in this research is the compliance taxpayer. This research uses cluster sampling technique and survey methods with questionnaires and interviews in data collection. Analysis of research data using multiple linear analysis. Based on the results of the analysis has been done, this research shows that awareness of tax paying do not affect on compliance taxpayer. This is because taxpayer just to pay taxes when the rational attitude, knowledge and understanding of taxatio laws, socialization taxation, the environment affect on compliance taxpayer.