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

• Published in: Economies Vol. 10; no. 2; pp. 1 - 20
• Main Authors: Bani-Khalid, Tareq, Alshira'h, Ahmad Farhan
• Format: Journal Article
• Language: English
• 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)

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...