Electronic Tax Application, Tax Payers Attitude, and Tax Compliance Among Small and Medium Enterprises in Arua District
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Date
2023
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Makerere University Business School
Abstract
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 SMEswere 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 196SMEs 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 system.
Description
Research Dissertation Submitted to Makerere University Business School (Faculty of Graduate Studies and Research) in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Business Administration of Makerere University. (Plan A).
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Citation
Ismail, M. (2023) Electronic Tax Application, Tax Payers Attitude, and Tax Compliance Among Small and Medium Enterprises in Arua District. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda.