Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior

The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of Jordani...

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Bibliographic Details
Published inEconomies Vol. 10; no. 2; pp. 1 - 20
Main Authors Bani-Khalid, Tareq, Alshira'h, Ahmad Farhan
Format Journal Article
LanguageEnglish
Published Basel MDPI 01.02.2022
MDPI AG
Subjects
attitudes
Compliance
Income taxes
Patriotism
perceived behavioral control
sales tax compliance
Sales taxes
Small & medium sized enterprises-SME
subjective norms
Tax rates
Tax revenues
Taxation
Theory of planned behavior
VAT
Jordan (country)
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Summary:The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of Jordanian manufacturing SMEs, from which 385 questionnaire copies were retrieved and considered useable and appropriate for further analysis. The study made use of Partial-Least Squares-Structural Equation Modeling (PLS-SEM) for the validation of the measurement model and structural model, and to establish the predictive relevance of the proposed model. Based on the obtained findings, the attitude towards behavior, subjective norms, perceived behavioral control and patriotism were significant determinants of the intentions towards engaging in sales tax compliance among the examined enterprises.
ISSN:2227-7099
2227-7099
DOI:10.3390/economies10020030