THE IMPACT OF KNOWLEDGE ABOUT TAXES AND THE BEHAVIOR TAXPAYERS SMALL AND MEDIUM ENTERPRISES ON GOVERNMENT TAX REVENUES IN BATAM CITY

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.