The type of this research was quantitative research which aimed to determine the effect of taxpayer understanding, tax sanction, level of trust on government and law, and nationalism toward the taxpayer obedience of land and building of rural and urban areas (PBB P2). The objects of this research were PBB-P2 taxpayer in Comal Sub-District, Pemalang Regency. Samples used in this research were 120 respondents. The data analysis method used was multiple linier regression analysis. The T-test result showed that as partial, understanding has a significant positive effect toward taxpayer compliance, tax sanction has a significant positive effect toward taxpayer compliance, level of trust on government and law has no effect on taxpayer compliance, and nationalism has a significant positive effect toward tax compliance. The F-test result showed as simultaneously, taxpayer understanding, tax sanction, level of trust on government and law, and nationalism have positive effects toward taxpayer compliance.