This research aimed to know the factor taxpayer awareness, service quality, tax sanction and Tax Object Selling Value on compliance with land and building Tax Payers that affect the compliance of land and building Tax Payers in Kulonprogo Regency. The population of this research covers the land and building Tax Payers registered in Kulonprogo Regency. Questionnaires distributed to the selected respondents using the random sampling method as much as 100 and the questionnaire returned as much as 100. This type of research is quantitative approach. The data analysis technique was calculated using the descriptive statistic and multiple linear regression analysis. This research uses classical assumption test and hypothesis testing in the form of statistical test t. The results showed that the level of Sales Value Object Tax no effect on taxpayer compliance while taxpayer awareness, service quality and tax sanctions have a positive effect on taxpayer compliance.