Attitude is a key component that can influence taxpayers’ decisions whether to pay a tax or not. In the context of assessment tax, the issue of endless arrears requires careful study to be carried out on the actual attitude of taxpayers. It is because the result of the study will able to be utilized by the relevant agencies in order to develop certain actions that can form a positive attitude among the taxpayers. Therefore, this study has been conducted with the aim of identifying the actual attitude of property owners toward the assessment tax payment imposed on them. Through the survey approach, a total of 384 questionnaires were distributed to the respondents of this study. The data obtained were analyzed using descriptive statictic. The results of the study found there are 7 statements related to the attitude of assessment taxpayers where it revolves around two main elements, namely awareness and morality.

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