Abstract: The purpose of this study is to analyze the role of tax awareness to moderate the influence of tax knowledge on compliance of Land and Rural Land and Urban Tax (PBB-P2). Taxpayer of PBB-P2 Batu City as respondent. The results showed that taxpayer’s awareness is able to improve the relationship of tax knowledge to tax compliance. The results also show that a high level of awareness of a person can have a positive impact on tax knowledge on tax compliance.