Identifying the determinants of tax following intention with emphasis on the theory of planned behavior
DOI:
https://doi.org/10.21533/pen.v11.i5.187Abstract
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 com-pany is unlimited, a sample of 384 companies was studied. The research results show that attitude, per-ceived 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.
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