Tax Knowledge, Tax Enforcement Efforts, and Tax Compliance among Agribusinesses in Tagum City
Honey Mae J. Barbosa | Christine Mae G. Galo | Princess Claire G. Paig | Joe Mari N. Flores
Discipline: Social Sciences
Abstract:
The main objective of this study is to identify the relationship between tax knowledge and tax enforcement efforts towards tax compliance of agri-business owners in Tagum City that could benefit the
Agri-business owners, BIR, LGUs, Department of Agriculture (DA),
and future researchers. The sample size of 259 was determined using the Slovin formula, and respondents were identified through
simple random sampling. The results of this study are based on the
data gathered from respondents who are managers, owners, or accounting staff of a registered agri-business through the dissemination of an adopted questionnaire authored by Twum et al. (2020)
and Oladele et al. (2019) for the independent variables and Abdulazeez et al. (2018) for the dependent variable. Statistical tools used in
this study are mean and Pearson r. The results of this study show
that the level of tax knowledge, tax enforcement efforts, and tax
compliance are all very high. In addition, the results indicate a positive significant relationship between tax knowledge and tax compliance and relationship between tax enforcement efforts and tax compliance. Thus, the null hypothesis of the two relationships in this
study is rejected. The study suggests considering tax knowledge and
tax enforcement efforts to improve tax compliance.
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