International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

Archives

TuEngr+Logo
:: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

http://TuEngr.com


ISSN 2228-9860
eISSN 1906-9642
CODEN: ITJEA8


FEATURE PEER-REVIEWED ARTICLE

Vol.13(7)(2022)

  • Factors Affecting Tax Compliance of Small and Medium Enterprises in Dong Nai Province of Vietnam

    Le Thu Thuy (Lac Hong University (LHU), VIETNAM),
    Nguyen Ngoc Thach (Banking University of Ho Chi Minh City (BUH), VIETNAM).

    Disciplinary: Business Taxation Policy & Management (Tax Compliance & Enterprises).

    ➤ FullText

    doi: 10.14456/ITJEMAST.2022.141

    Keywords: Vietnam tax policy; Vietnam economy; Tax compliance; Enterprise tax; Social factors; Tax system structure; Business type; Society and policy implications; Quality of tax service.

    Abstract
    Tax compliance has had many domestic and foreign studies focusing on theoretical and practical aspects, especially in the context of the Covid-19 pandemic's substantial impact on business activities. Therefore, the authors research the topic: of factors affecting tax compliance of small and medium enterprises (SMEs) in Dong Nai province. Next, the authors applied the quantitative research to design a scale for the research questionnaire, interpreted and re-coded the scale, and collected and analyzed data of 1.000 taxpayers (1.000 SMEs) at five Tax Departments in Dong Nai province. The authors tested the reliability of the rankings by Cronbach Alpha coefficient and EFA analysis. Also, analyze the relationship between independent and dependent variables. The confirmatory factor analysis results and the structural model show that the indicators meet the requirements. Indicators include chi-squared adjusted for degrees of freedom (CMIN/df), CFI comparative fitness index, satisfactory TLI and RMSEA index, and 8/8 supported research hypotheses at a significance level of 5%.

    Paper ID: 13A7O

    Cite this article:

    Thuy, L. T., Thach, N. N. (2022). Factors Affecting Tax Compliance of Small and Medium Enterprises in Dong Nai Province of Vietnam. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 13(7), 13A7O, 1-11. http://TUENGR.COM/V13/13A7O.pdf DOI: 10.14456/ITJEMAST.2022.141

References

  1. Alecxandrina, D. A. (2016). Romanian small and medium-sized enterprises were challenged upon accession into the European Union. Journal of Business and Management, 1(5), 12-22.
  2. Allingham, M. T., & Sandmo, A. J. (2017). Income tax evasion: A theoretical analysis. Journal of Public Economics, 2(1), 5-13.
  3. Benk, S., Cakmak, A. F., & Budak, T. (2011). An investigation of tax compliance intention: A Theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, 28(3), 180-188.
  4. Chobek, D. R. (2017). Tax fairness: How do individuals judge fairness, and what effect does it have on their behavior? Journal of Public Economics, 12(11), 15-33.
  5. Deichen, A. J. (2017). Survey on small and medium-sized enterprises' taxation: draft report on the questionnaire responses. Journal of Accounting and Taxation, 5(7), 35-45.
  6. Edward, E. M., Christian, J. M., & Alexander, N. I. (2015). Determinants of tax compliance a review of factors and conceptualizations. International Journal of Economics and Finance, 7(9), 207-218.
  7. Gerbing, T. W. (2016). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 13(3), 14-21.
  8. Hair, J., Black W., Babin, B., & Anderson, R. (2010). Multivariate Data Analysis. New Jersey: Prentice-Hall.
  9. Hischer, C. M., & Mark, M. R. (2014). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11(112), 11-26.
  10. Hung, N. V., Thinh, T. C., Ly, N. T. K. (2022). General Partnership in the Vietnamese Commercial Environment. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 13(3), 13A3O, 1-11. http://TUENGR.COM/V13/13A3O.pdf DOI: 10.14456/ITJEMAST.2022.57
  11. Inasius, F. (2015). Tax compliance of small and medium enterprises: Evidence from Indonesia. Accounting & Taxation, 7(1), 67-73.
  12. Jerome, O., Matthias, K., Janina, E., Serkan, B., Tamer, B., & Erich, K. (2018). Emotions and tax compliance among small business owners: An experimental survey. International Review of Law and Economics, 5(6), 42-52.
  13. Kenzel, M. L. (2014). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 5(2), 21-28.
  14. Lin, M. T., & Valerie, B. (2018). Motivations for tax compliance: the case of small business taxpayers in New Zealand. Australian Tax Forum, 3(4), 221-246.
  15. Lumumba, O. M., Migwi, S. W., & Obara, M. (2010). Taxpayer's attitudes and tax compliance behavior in Kenya. African journal of business and management, 1(1), 112-122.
  16. Manchilot, T. (2018). Economic and social factors of voluntary tax compliance: evidence from Bahir Dar City. International Journal of Accounting Research, 6(2), 1-7.
  17. Marti, L. O. (2010). Taxpayers' attitudes and tax compliance behavior in Kenya. African Journal of Business and Management, 1(5), 112-122.
  18. Newman, W., Mutema, A., Mhaka, C., & Wadesango, V. (2018). Tax compliance of small and medium enterprises through the self-assessment system: Issues and challenges. Academy of Accounting and Financial Studies Journal, 22(3), 13-24.
  19. OECD (2004). Compliance risk management: managing and improving tax compliance. Forum on Tax Administration, Centre for Tax Policy and Administration.
  20. Ranaf, N. A. (2014). Land tax administrations and compliance attitudes in Malaysia. National Tax Journal, 12(5), 138-143.
  21. Reriksen, K. S., & Fallan, L. K. (2016). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 7(3), 13-22.
  22. Shahrodi, S. M. M. (2010). Investigation of the influential factors in the efficiency of the tax system. Journal of Accounting and Taxation, 2(3), 42-45.
  23. Sophia, N. K. (2016). Factors influencing tax compliance of small and medium enterprises in Ghana. International Journal of Accounting Research, 4(5), 11-27.
  24. Swistak, A. (2016). Tax penalties in SME tax compliance. Financial Theory and Practice, 40(1), 129-147.
  25. Tandreoni, J. E., & Feinstein, J. F. (2015). Tax Compliance. Journal of Economic Literature, 3(6), 18-29.


Other issues:
Vol.13(6)(2022)
Vol.13(5)(2022)
Vol.13(4)(2022)
Archives




Call-for-Papers

Call-for-Scientific Papers
Call-for-Research Papers: ITJEMAST invites you to submit high quality papers for full peer-review and possible publication in areas pertaining engineering, science, management and technology, especially interdisciplinary/ cross-disciplinary/ multidisciplinary subjects.

To publish your work in the next available issue, your manuscripts together with copyright transfer document signed by all authors can be submitted via email to Editor @ TuEngr.com (please see all detail from Instructions for Authors)



Publication and peer-reviewed process:
After the peer-review process, articles will be on-line published in the available next issue. However, the International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies cannot guarantee the exact publication time as the process may take longer time, subject to peer-review approval and adjustment of the submitted articles.

Disclaimer statement


©2022 All Rights Reserved.