Tax are part of the revenue source with the greatest potential to increase therefore, tax are used as a source of state financing and tax revenue targets every year the tax is expected to be further improved. Property tax are rural and urban land and or buildings owned, controlled, and or utilized by the individual or entity, except for the area used for plantation, forestry and mining. Objectives to be obtained from this study is to determine and analyze the attitude of the taxpayer, the views environmental, regulatory, tax payers awareness and knowledge of the taxpayer to the level of PBB P2 building in the district of North Banjarmasin. The sampling technique using propotionate stratified random sampling method with a total sample of 382 respondents. Data were analyzed using multiple regression analysis. Based on the results of data analysis showed that the attitude of the taxpayer, view the environment, regulations, awareness of the taxpayer and the knowledge of taxpayers significantly affect the level of PBB P2 in the District of North Banjarmasin shown with a probability value t is less than 0.05.