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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



The Effect Of Attitude, Subjective Norms, Perceived Behavioral Control On Tax Compliance In Jordan: The Moderating Effect Of Costums Tax

[Full Text]

 

AUTHOR(S)

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

 

KEYWORDS

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

 

ABSTRACT

Tax compliance is one of the most critical issues for all countries. In Jordan, the high-income individual taxpayers such as medical doctors, engineers, and lawyers have low tax compliance rate. Therefore, the purpose of this study is to investigate the factors that affect the tax compliance behavior (TCB) of high-income individual taxpayers in Jordan. This study extends the Theory of Planned Behavior (TPB) with custom tax. 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 analyzed using Statistical Package for Social Science (SPSS) and Smart Partial Least Square (PLS). The findings showed that attitude, PBC (PBC) and subjective norms (SN) are important predictors of behavioral intention (BI). BI affected positively the TCB. In addition, the BI mediated partially the effect of PBC on TCB. Customs tax moderated negatively the effect of BI on TCB. Tax authorities are suggested to reduce the custom tax and increase the attitude, SN and PBC of the professional taxpayers.

 

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