Browsing by Author "Mambo Ismail"

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    Electronic Tax Application, Tax Payer’s Attitude, and Tax Compliance Among Small and Medium Enterprises in Arua District.
    (Makerere University Business School, 2023-11-13) Mambo Ismail
    The purpose of the study was to establish the relationship between E-tax application, tax payer’s attitude and tax compliance among SMEs in Arua district. The researcher used quantitative and cross-sectional research design. A sample size of 196 SMEs were selected out of 400 as guided by Krejcie and Morgan (1970) sample size determination table. Validity and reliability of the instruments showed that all variables under study were reliable with Cronbach’s alpha statistic for all of the variables measuring above 0.70- Nunnally, (1978). The researcher issued questionnaires to 196 SMEs and received questionnaires from 163 SMEs giving a response rate of 83.2%. The findings of the correlation analysis showed a significant positive association between e-tax application and tax compliance. It also indicated a positive significant relationship between tax payer’s attitude and tax compliance implying that the level of tax payer’s attitude is associated directly with tax complaiance. The regression analysis showed that e-tax application predicts tax complaiance by 25.1% while tax payer’s attitude predicts tax complaiance by 33.2%. The researcher recommends that training should be done to the tax payers on how to use the e-tax application system in filing and paying tax. This can be done by the government through URA by periodically organizing trainings, workshops for the tax payers on how to use the system in filing and paying tax through the online platform. The government should also carry out campaign awareness on the benefits of using the E-tax application system in tax payment. As much as the government has tried this in the past it still has to be enhanced in order to bring everyone under online filing and payment of tax returns. Business owners should embrace the E-tax application system and support their employees to know how to operate the system. This can be done by purchasing desktops and subscribing for internet in order for them to learn and get experience in the usage of the E-tax application