This research aims to study the understanding of taxpayers on land and building taxation in Sai Mun sub district, Phibun Mangsahan district, Ubon Ratchathani Province. The populations of this study were 325 of the land and building taxpayers. Using questionnaire to collect data from land and building taxpayer or land and building owner to querying about taxpayer’s understanding in tax payment. Analyzed data by descriptive statistics which obtains frequency, percentage, and mean. The results found the level of understanding of land and building taxpayer to the services of land and building tax officers and staffs were at moderate level in total mean at 2.89.

Keyword: the understanding, taxpayer, land and building tax