2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government
| Format: | General Document |
|---|
| _version_ | 1860798083280928768 |
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| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| date | 2022-06-20 |
| format | General Document |
| id | 15852 |
| institution | UniSZA |
| internalnotes | Sila masukkan subject wajib Dissertations, Academic. Terima kasih... |
| originalfilename | THE FACTORS INFLUENCING SALES TAX COMPLIANCE BEHAVIOUR AMONG SMALL AND MEDIUM ENTERPRISES IN JORDAN_ THE MODERATING ROLE OF TRUST IN GOVERNMENT (PHD_2024).pdf |
| person | Ismail Abu Amireh |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15852 |
| sourcemedia | Server storage Scanned document |
| spelling | 15852 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15852 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Faculty of Business and Management English application/pdf 1.5 Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access Universiti Sultan Zainal Abidin SAMBox 3.0.10; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) 258 2022-06-20 THE FACTORS INFLUENCING SALES TAX COMPLIANCE BEHAVIOUR AMONG SMALL AND MEDIUM ENTERPRISES IN JORDAN_ THE MODERATING ROLE OF TRUST IN GOVERNMENT (PHD_2024).pdf Ismail Abu Amireh Factors Influencing Sales Tax Compliance Behaviour Small And Medium Enterprises Role Of Trust In Government Tax compliance—Jordan Sales tax Small business—Taxation Trust in government Public finance 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government Tax non-compliance by small and medium-sized enterprises (SMEs) is at least twice as high in Jordan as in Europe. The weak commitment of managers and owners to tax compliance is a key problem in Jordan, as taxes account for 70% of government revenues. Sales tax has become one of the most important sources of tax revenue and tends to be viewed as the most important factor in tax policy decisions; increasing sales tax revenue is only possible if tax compliance is encouraged. Based on the deterrence theory and the psychological theory, this study examines the determinants of sales tax compliance by SMEs in Jordan, considering the role of trust in the government as a moderator. This study focuses on SMEs located in Amman, Jordan in the year 2021. Moreover, the dataset used for this research was derived from 385 SMEs out of the original 405 SMEs surveyed. In this study, the technique of Partial Least Squares Structural Equation Modelling (PLS-SEM) was used. The results show that tax penalties, tax rates, tax authorities, tax knowledge, and tax morale have positive and significant effects on tax compliance behaviour. However, the results show that tax fairness has a negative and non-significant effect on tax compliance behaviour. In addition, the results show that trust in government significantly moderates the relationship between tax knowledge and tax compliance behaviour, as well as between tax penalties and tax compliance behaviour. In both cases, trust in government strengthens existing relationships. For the other factors, trust in government does not significantly moderate their effects on tax compliance behaviour. The study contributes to the Jordanian government by providing empirical results from taxpayers that shed light on the factors that lead to better compliance behaviour. Policy makers can use the study to revise their policies, procedures, and strategies to improve sales tax compliance in Jordan. In particular, policymakers and politicians need to pay attention to increasing taxpayers’ trust in the government and be aware of the importance of tax penalties, tax rates, tax authorities, tax knowledge, and tax morale. Future research should investigate why tax fairness does not affect compliance behaviour; moreover, other possible determinants should be tested to increase predictive power. Dissertations, Academic Sila masukkan subject wajib Dissertations, Academic. Terima kasih... Thesis |
| spellingShingle | 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government |
| subject | Tax compliance—Jordan Sales tax Small business—Taxation Trust in government Public finance Dissertations, Academic |
| summary | Tax non-compliance by small and medium-sized enterprises (SMEs) is at least twice as high in Jordan as in Europe. The weak commitment of managers and owners to tax compliance is a key problem in Jordan, as taxes account for 70% of government revenues. Sales tax has become one of the most important sources of tax revenue and tends to be viewed as the most important factor in tax policy decisions; increasing sales tax revenue is only possible if tax compliance is encouraged. Based on the deterrence theory and the psychological theory, this study examines the determinants of sales tax compliance by SMEs in Jordan, considering the role of trust in the government as a moderator. This study focuses on SMEs located in Amman, Jordan in the year 2021. Moreover, the dataset used for this research was derived from 385 SMEs out of the original 405 SMEs surveyed. In this study, the technique of Partial Least Squares Structural Equation Modelling (PLS-SEM) was used. The results show that tax penalties, tax rates, tax authorities, tax knowledge, and tax morale have positive and significant effects on tax compliance behaviour. However, the results show that tax fairness has a negative and non-significant effect on tax compliance behaviour. In addition, the results show that trust in government significantly moderates the relationship between tax knowledge and tax compliance behaviour, as well as between tax penalties and tax compliance behaviour. In both cases, trust in government strengthens existing relationships. For the other factors, trust in government does not significantly moderate their effects on tax compliance behaviour. The study contributes to the Jordanian government by providing empirical results from taxpayers that shed light on the factors that lead to better compliance behaviour. Policy makers can use the study to revise their policies, procedures, and strategies to improve sales tax compliance in Jordan. In particular, policymakers and politicians need to pay attention to increasing taxpayers’ trust in the government and be aware of the importance of tax penalties, tax rates, tax authorities, tax knowledge, and tax morale. Future research should investigate why tax fairness does not affect compliance behaviour; moreover, other possible determinants should be tested to increase predictive power. |
| title | 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government |
| title_full | 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government |
| title_fullStr | 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government |
| title_full_unstemmed | 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government |
| title_short | 2024_The Factors Influencing Sales Tax Compliance Behaviour Among Small And Medium Enterprises In Jordan: The Moderating Role Of Trust In Government |
| title_sort | 2024_the factors influencing sales tax compliance behaviour among small and medium enterprises in jordan: the moderating role of trust in government |