Identifying the determinants of tax following intention with emphasis on the theory of planned behavior
Abstract
This research aims to identify the determinants of tax compliance intention, focusing on the theory of planned behavior. This research is practical in its objective and causal in its method. The data collection method was a questionnaire survey with confirmed validity and reliability. The statistical population of this research includes all managers and owners of small and medium enterprises in Iraq, and because the company is unlimited, a sample of 384 companies was studied. The research results show that attitude, perceived behavioral control, and patriotism towards tax compliance are significantly positively related to the intention to facilitate the payment of sales tax among small and medium enterprises.
Full Text:
PDFDOI: http://dx.doi.org/10.21533/pen.v11i5.3861
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Qasim Rahman Hameed, Sahar Sepasi, Behrooz Khoda Rahmi, Deghan Nayeri
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2303-4521
Digital Object Identifier DOI: 10.21533/pen
This work is licensed under a Creative Commons Attribution 4.0 International License