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Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance

Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides funding to satisfy the economic and social development. Despite the extensive government’s efforts, the compliance of sales tax (typically known as value added tax globally) among the Small and Medium-sized Ente...

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Main Author:	Alshira’h, Ahmad Farhan Awad
Format:	Thesis
Language:	English English
Published:	2018
Subjects:	HB Economic Theory HJ4771.6 Income Tax. Tax Returns.
Online Access:	https://etd.uum.edu.my/7737/1/s99104_01.pdf https://etd.uum.edu.my/7737/2/s99104_02.pdf https://etd.uum.edu.my/7737/ https://sierra.uum.edu.my/record=b1698818~S1
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spelling	my.uum.etd.77372021-07-06T01:06:03Z https://etd.uum.edu.my/7737/ Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance Alshira’h, Ahmad Farhan Awad HB Economic Theory HJ4771.6 Income Tax. Tax Returns. Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides funding to satisfy the economic and social development. Despite the extensive government’s efforts, the compliance of sales tax (typically known as value added tax globally) among the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low, thus, it negatively impacts the government revenues. Previous studies regarding the determinants of sales tax compliance among SMEs are limited and somewhat inconsistent. Therefore, the present study aimed at extending Fischer’s model that is built on the integration of both economic and socio-psychological theories in the context of sales tax compliance as well as examining the moderating role of the public governance and patriotism as a new construct to have better understanding on the determinants of sales tax compliance. This study hypothesised eight factors affecting sales tax compliance, as well as eight hypotheses on the moderating effects of public governance on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey of 660 owner-managers of SMEs listed in the Jordan Chamber of Industry of which 212 responses were usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive influence of tax audit, tax penalty, tax moral, tax fairness and patriotism on sales tax compliance and a negative effect of tax complexity on sales tax compliance respectively. Meanwhile, peer influence and tax rate do not demonstrate any significant influence on sales tax compliance. The findings also ascertained the considerable moderating effect of the public governance on the associations between tax audit, tax penalty, and peer influence on sales tax compliance. Besides extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence sales tax compliance, the results offer insights on the determinants of sales tax compliance among SMEs. 2018 Thesis NonPeerReviewed text en https://etd.uum.edu.my/7737/1/s99104_01.pdf text en https://etd.uum.edu.my/7737/2/s99104_02.pdf Alshira’h, Ahmad Farhan Awad (2018) Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance. Doctoral thesis, Universiti Utara Malaysia. https://sierra.uum.edu.my/record=b1698818~S1
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Electronic Theses
url_provider	http://etd.uum.edu.my/
language	English English
topic	HB Economic Theory HJ4771.6 Income Tax. Tax Returns.
spellingShingle	HB Economic Theory HJ4771.6 Income Tax. Tax Returns. Alshira’h, Ahmad Farhan Awad Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
description	Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides funding to satisfy the economic and social development. Despite the extensive government’s efforts, the compliance of sales tax (typically known as value added tax globally) among the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low, thus, it negatively impacts the government revenues. Previous studies regarding the determinants of sales tax compliance among SMEs are limited and somewhat inconsistent. Therefore, the present study aimed at extending Fischer’s model that is built on the integration of both economic and socio-psychological theories in the context of sales tax compliance as well as examining the moderating role of the public governance and patriotism as a new construct to have better understanding on the determinants of sales tax compliance. This study hypothesised eight factors affecting sales tax compliance, as well as eight hypotheses on the moderating effects of public governance on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey of 660 owner-managers of SMEs listed in the Jordan Chamber of Industry of which 212 responses were usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive influence of tax audit, tax penalty, tax moral, tax fairness and patriotism on sales tax compliance and a negative effect of tax complexity on sales tax compliance respectively. Meanwhile, peer influence and tax rate do not demonstrate any significant influence on sales tax compliance. The findings also ascertained the considerable moderating effect of the public governance on the associations between tax audit, tax penalty, and peer influence on sales tax compliance. Besides extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence sales tax compliance, the results offer insights on the determinants of sales tax compliance among SMEs.
format	Thesis
author	Alshira’h, Ahmad Farhan Awad
author_facet	Alshira’h, Ahmad Farhan Awad
author_sort	Alshira’h, Ahmad Farhan Awad
title	Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_short	Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_full	Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_fullStr	Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_full_unstemmed	Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_sort	determinants of sales tax compliance among jordanian smes : the moderating effect of public governance
publishDate	2018
url	https://etd.uum.edu.my/7737/1/s99104_01.pdf https://etd.uum.edu.my/7737/2/s99104_02.pdf https://etd.uum.edu.my/7737/ https://sierra.uum.edu.my/record=b1698818~S1
_version_	1705058999433428992
score	13.211869

Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance

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