Shranjeno v:
| Main Authors: | , , , |
|---|---|
| Format: | Recurso digital |
| Jezik: | angleščina |
| Izdano: |
Zenodo
2024
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| Teme: | |
| Online dostop: | https://doi.org/10.5281/zenodo.15546312 |
| Oznake: |
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Kazalo:
- <p>Several factors influence tax compliance behaviour of taxpayers across tax<br>jurisdictions. This study examines the behavioural factors affecting tax<br>compliance of Small and Medium Enterprises in Nigeria, with emphasis on<br>Bayelsa State. The study used a stratified random sampling technique which<br>breaks the data into different relevant units based on local government areas,<br>specifically Ogbia Local Government Area. The sample size consisted of four<br>registered Small and Medium Enterprises in the Ogbia LGA. A two-step<br>process was used to test the performance model. The first step assessed the<br>measurement model. In the second step, causal relationships were introduced,<br>and the full structural equation model was evaluated. Averaging the scores for a<br>scale was the method used to create a single value for each of the observed<br>variables in the model. The measurement model and then the full structural<br>model were tested using each data set. The path analysis and the SEM model<br>results reveal the relationship between mental accounting, perception of tax<br>authority and tax compliance behaviour of SMEs. Specifically, perceived trust<br>in regulatory authorities (Ptra1) has a negative effect (-0.022) on tax<br>compliance though not significant at 5% (0.879). Also, the perceived power of regulatory authorities (Ppra1) also has a negative effect on TCOMP (tax<br>compliance) with a coefficient of -0.19 though not significant at 5% (p=0.143).<br>The results suggest that though the perception of tax authorities negatively<br>affects the tax compliance behaviour of SMEs, this is not statistically strong. In<br>the case of mental accounting, a positive relationship is noticed with a<br>coefficient of 0.85 and significant at 5% (p = 0.000). The study recommends<br>that SMEs be encouraged to have mental accounting as a set of cognitive<br>operations to keep track of financial activities and as a strategy to overcome<br>self-control problems in spending and consumption as this will increase their<br>tax compliance. Furthermore, the study recommends improvement in tax<br>authority operations to improve the perception of trust from SMEs.</p>