Abstract: The legal basis for Tax Collection in Indonesia is the 1945 Constitution Article 23A. Not all individual taxpayers registered in KPP Pratama Batam Utara fulfill their obligations to pay the tax, which means very low tax compliance. The Directorate-General of Tax has the authority to assess the taxpayers’ compliance to meet the tax obligations. The tax sanction is a (preventive) tax instrument for taxpayers to keep them from violating tax values. Understanding the tax regulations affects taxpayers’ compliance with their tax obligations. Tax amnesty helps restructure development through tax.