Understanding Tax Compliance among Sole Proprietors: A Theory of Planned Behaviour Analysis
Noor Suhaila Shaharuddin,
Mohd Rizal Palil,
Rosiati Ramli
et al.
Abstract:Issues related to tax compliance represent a significant challenge for tax administrations worldwide. Addressing these concerns is crucial, as non-compliance can lead to substantial losses in government revenue. Drawing on the Theory of Planned Behavior (TPB) as the foundational theoretical framework, this study investigates the determinants of compliance behavior among sole proprietors. Questionnaires were sent to a sample of sole proprietors in Malaysia and were completed by 225 respondents. The results show… Show more
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