In some places, people aren't paying the taxes they owe for their land and buildings. This study looked at how helpful tax officers, knowing about taxes, and punishments for not paying them affected whether people followed the rules and paid their taxes. This research method uses Systematic Literature Review (SLR) which is an analysis of journals in the last 10 years. The findings of the investigation reveal that the factors of Tax Officer Service, Tax Knowledge, Tax sanctions have a discernible and beneficial impact on the taxpayers' perception in relation to their compliance with the payment of PBB P2 settings within the jurisdiction of Musi Banyuasin Regency.