May 9, 2023 Thesis Open Access

YITAYIH ANDUALEM

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{
  "DOI": "10.20372/nadre:22422", 
  "author": [
    {
      "family": "YITAYIH ANDUALEM"
    }
  ], 
  "issued": {
    "date-parts": [
      [
        2023, 
        5, 
        9
      ]
    ]
  }, 
  "abstract": "<p>The main objective of this paper is to analysis factors influencing taxpayer attitude towards tax compliance behavior in the case of Ministry of Revenue large Taxpayers Branch Office. This research employed explanatory research design and quantitative research approaches using standardized questionnaires (i.e. close ended-questionnaire). Data were analyzed by using Quantitative methods of data Analysis both, descriptive statics (frequency, cumulative frequency, percentage) and inferential statics (multiple regression analysis) statistical analysis techniques.This study used Pearson correlation analysis, multiple regressions analysis via SPSS version 25.The Sample of 246 respondents was selected using a probabilistic sampling technique particularly (systematic sampling techniques) to collect primary data, among distributed questionnaires 234 (95.12%) of questionnaires returned. The result of this research confirmed that tax system (i.e. complexity of tax law, tax rate fairness and tax law fairness), business size and education have positive statistically significant effect on taxpayers attitude towards tax compliance behaviour in MOR large tax payer branch office while business age, sector and Gender factors statistically insignificant effect. Regression analysis shows that 74.3% of dependent variable can be explained by independent variable or 74.3% of the variation in tax compliance attitude towards paying tax predicted by tax system, demographic factor and firm characteristics. This finding shows that the majority of the respondents or taxpayers dissatisfied with MOR tax system. Therefore, this research suggested that MOR tax system/structure ongoing augmenting simplified and easily understandable to taxpayers and tax authority, creating awareness for tax payers to paying their tax liability on tax period to generate government revenue as a result taxpayers tax compliance attitude increase and intension of paying tax liability<br>\n&nbsp;</p>", 
  "title": "FACTORS INFLUENCING TAXPAYER\"S ATTITUDE TOWARDS TAX COMPLIANCE BEHAVIOR: THE CASE OF MINISTERY OF REVENUE LARGE TAX PAYERS BRANCH OFFICE (LTO)", 
  "type": "thesis", 
  "id": "22422"
}