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IJSTR >> Volume 9 - Issue 4, April 2020 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Extension Of The TPB In Tax Compliance Behavior: The Role Of Moral Intensity And Customs Tax

[Full Text]



Murad Ali Ahmad Al-Zaqeba, Mosab Tayseer AL-Rashdan



Tax compliance, Theory of Planned Behaviour (TPB), survey, Structural Equation Modeling (SEM).



Tax compliance (TC) is one of the most long-standing issues in the world which becomes a concern to many governments. In Jordan, high percentage of individual taxpayers such as medical doctors, engineers, and lawyers are not complying with tax law. The purpose of this study is to investigate the factors that affect the TCB (TCB) of high-income individual taxpayers in Jordan. This study extends the Theory of Planned Behaviour (TPB) with some selected variables namely moral intensity, customs tax, and fairness. The population of this study is the high-income individual taxpayers working as medical doctors, engineers, and lawyers in Jordan. A stratified random sampling technique was used in this study. A total of 485 complete and usable responses were collected using a questionnaire survey. The data was analysed using Statistical Package for Social Science (SPSS) and Smart Partial Least Square (PLS). The findings showed that moral intensity is the most important predictor of BI followed by attitude, perceived behavioural control and SN. The findings showed that complexity affected negatively the attitude toward tax law while fairness has a positive and significant effect on attitude toward tax law. The behavioural intention affected positively the TCB. Customs tax moderated negatively the effect of attitude on behavioural intention.



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