May 13, 2025 Journal article Open Access

MERGA AYELE

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    <subfield code="a">DETERMINANTS OF BUSINESS INCOME TAXES PAYER COMPLIANCE IN THE CASE OF CATEGORY "C" TAX PAYERS, FITCHE TOWN ADMINSTRATION</subfield>
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    <subfield code="a">&lt;p&gt;&lt;em&gt;The main objective of this study is to examine the determinants of business income taxpayers&amp;rsquo; compliance in the case of category &amp;ldquo;C&amp;rdquo; tax payer, Fitche Town. To achieve the objectives of this study was used, both primary data and secondary data. Secondary data about the study area was collected from revenues authority office reports and documents. But the primary major sources of data, on which the study mainly depend were on data collected from a sample of 240 sample as tax payers under category &amp;ldquo;C&amp;rdquo;and employee and interview made with head of the revenue authority office. In selecting sample respondents&amp;#39;&amp;nbsp;&amp;nbsp; cluster, simple random, convenience and purposive sampling technique were employed. The study analysis was used the descriptive statistics and ordered logistic regression model to analyzed the identified determinants whether they are significantly determinants of tax compliance in the town or not specifically category &amp;ldquo;C&amp;rdquo; taxpayers, which are tax rate, penalty rate, complexity of tax system, organizational strength of tax authority, peer influence, fairness of tax system, tax knowledge and trust on public official. Based on descriptive analysis result the finding majority of the respondents replied disagree to tax rate, penalty rate, complexity of tax system, organizational strengthen of tax authority, fairness of tax system and truest of public officials while most respondents replied agree to peer influence to tax compliance and&amp;nbsp; most of them responded disagree to tax knowledge and some of them replied agree to the concept. Results of the ordered logistic regression analysis suggested that tax compliance level is significantly influenced by tax rate, tax penalty rate,&amp;nbsp; complexity of tax system, organizational strength of tax authority, peer influence, fairness of tax system, tax knowledge and truest of public officials of tax payers in Fitche town. Based on regression result tax rate, penalty rate, complexity of tax system, organizational strengthen of tax authority, fairness of tax system and truest of public officials have negative and significant relation to tax compliance level of the respondents whereas peer influence has positive and significant relation to the concept and knowledge on the other hand has both negative and positive relation with tax compliance level.&lt;/em&gt; &lt;em&gt;Based on the findings obtained from the results, the following possible recommendations were made. Measures should be undertaken by the tax authority of Fitche town improving relationship with the public, educating the taxpayers and conducting consultation sessions, providing necessary information to taxpayers regarding the provision of services and utilization of tax revenues and reducing tax rates and making the collection procedures simple and transparent. For category &amp;ldquo;C&amp;rdquo; tax payers they should come to paying tax in the right amount, time, and place so as to reduce the attempt of tax evasion strategies. Because, in societies with a tradition (culture) of high compliance with tax law, few tax payers would attempt tax evasion system&lt;/em&gt;&lt;/p&gt;</subfield>
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