Abstract:
The objective of this study is to ascertain the impact of tax knowledge and taxpayer
behaviour (specifically non-employees) on government tax collections in the city
of Batam. The study focuses on the small and medium-sized enterprises (SMEs)
located in Batam City. A total of 200 participants were selected using the purposive
sampling technique. The employed approach is a quantitative methodology
involving the acquisition of data through the distribution of a questionnaire directly
to Small and Medium-sized Enterprises (SME) in Batam City. The data analysis in
this study was conducted using the Smart PLS Software. The research findings
indicate that understanding of tax policies and the conduct of non-employee
taxpayers exert a substantial impact on the tax collections of the government in
Batam City.
