IMPACT OF UNDERSTANDING, SUNSET POLICY, AND NOTIFICATION OF TAX DUE ON THE COMPLIANCE OF PROPERTY TAXPAYERS

Abstract

This study aims to examine and evaluate the impact of understanding, Tax amnesty, and notification tax due on the compliance of property taxpayers in the city of Batam. The data analysis employed a quantitative method. The population of this study consisted of 253,352 registered Land and Building Taxpayers in the Revenue Office of Batam City. The sampling technique was conducted using the Slovin formula, resulting in a sample of 100 respondents. software SPSS version 26 was used to process the data. The findings indicate that partially, understanding significantly influences the compliance of property tax taxpayers. Similarly, tax amnesty and the notification tax due also have a significant partial impact on the compliance of property tax taxpayers. Simultaneously, understanding, Tax amnesty, and notification tax significantly influence the compliance of property taxpayers in the city of Batam.