Determinants of Tax Compliance among Small Taxpayers in Western Kenya

Japhet, Korir,; Adoyo, Philip; Naibei, Isaac; Mule, Robert Kisavi; Asewe, Stephen Ogut; Onchonga, Dancan Mayieka; Okungu, Alecia Elizabeth Ochido; Aila, Fredrick; Omoke, Justine Oyagi; Momanyi, Gideon

doi:10.15580/gjea.2015.1.012914079

Cited by 2 publications

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“…Jika pemerintah tidak maksimal dalam melakukan audit, kesejahteraan dari penyediaan fasilitas publik menjadi tunduk norma-norma sosial yang diantaranya adalah pengetahuan, kesadaran hukum, dan kepuasan para wajib pajak. Korir (2015) menemukan bahwa prediktor signifikan bagi kepatuhan wajib pajak; kompleksitas, keadilan, penyesuaian biaya. Penelitian ini merekomendasikan pengurangan ekuitas dan peningkatan kepuasan wajib pajak.…”

Section: Karakteristik Demografi Respondenunclassified

Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah

Ferdiana

Laksmi

2018

JKN

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This study examinedthe influence of the process of reporting and depositing taxes as well as satisfaction and compliance in personal taxpayers in Sleman regency against economic resilience. The purpose of this study was to analyzed the influence of the process of reporting and depositing taxes and taxpayer compliance and compliance with economic resilience.This research was an empirical research by taking samples of taxpayers in Sleman District. Survey data were analyzed statistically using descriptive method and Structural Equation Modeling (SEM) with the help of computer program AMOS v22. The results showed that the process of reporting and depositing taxes and satisfaction and compliance in taxpayershad posistive influence, which had a significant impact on the economic resilience of the region. This could be said as a form of economic resilience of the region which was the basis of national resilienceABSTRAK Penelitian ini mengkaji tentang pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak pribadi di Kabupaten Sleman terhadap ketahanan ekonomi. Tujuan penelitian ini untuk menganalisis pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan wajib pajak terhadap ketahanan ekonomi.Penelitian ini merupakan penelitian empiris dengan mengambil sampel para wajib pajak di Kabupaten Sleman. Data survei dianalisis secara statistik menggunakan metode deskriptif dan Structural Equation Modeling (SEM) dengan bantuan program komputer AMOS v22.Hasil penelitian menunjukkan bahwa proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak berpengaruh posistif, yang berdampak signifikan terhadap ketahanan ekonomi wilayah. Hal ini dapat dikatakan sebagai wujud dari ketahanan ekonomi wilayah yang merupakan dasar dari ketahanan nasional.

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Section: Karakteristik Demografi Respondenunclassified

Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah

Ferdiana

Laksmi

2018

JKN

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“…They also mimic the realization of KRA's goal of enabling the government of Kenya to achieve revenue independence which would effectively eliminate its reliance on financing its budget deficit through loans. However, most of the studies (Korir et al, 2015; Kiring"a 2017 and Gitaru, 2017) have focused on the technical aspect of technology adoption of the itax system with limited focus on these effects of the itax system in Kenya. This study, therefore, seeks to fill this knowledge gap by examining the impact of iTax system on service delivery by Kenya Revenue Authority in Eldoret station.…”

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confidence: 99%

Influence of iTax System on Service Delivery at the Kenya Revenue Authority

John¹

2021

IRISS

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iTax system provides a convenient and efficient way of improving revenue collection and transparency in fiscal administration. This study aimed at determining the effect of the itax system on service delivery by the Kenya Revenue Authority in Eldoret Station. The study used a stratified random sampling technique to sample 37 Kenya Revenue Authority employees in Eldoret stations. The data were analyzed by use of descriptive statistics and regression techniques. The empirical results of the study showed that iTax stability was statistically significant with a (p-value =0.003), iTax security had a significant association with service delivery (p-value=0.001), and iTax technical skills also had a substantial relationship with service delivery with a (p-value =.066). The study concluded that iTax systems affect service delivery at KRA in Eldoret station due to a robust statistical association between the iTax systems and service delivery. The study recommended that the Kenya Revenue Authority should establish tight policy measures to curb the issues associated with iTax insecurity and finally employ staff with technical knowledge and skills on the iTax system.

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Determinants of Tax Compliance among Small Taxpayers in Western Kenya

Cited by 2 publications

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Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah

Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah

Influence of iTax System on Service Delivery at the Kenya Revenue Authority

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