Determinants of Rental Income Tax Compliance Behavior in Addis Ababa: The Case of Yeka Sub City Small Taxpayers Branch Office
| dc.contributor.advisor | Abebe, Yitayew (PhD) | |
| dc.contributor.author | Workneh, Lemma | |
| dc.date.accessioned | 2021-02-10T19:45:43Z | |
| dc.date.accessioned | 2023-11-04T07:57:52Z | |
| dc.date.available | 2021-02-10T19:45:43Z | |
| dc.date.available | 2023-11-04T07:57:52Z | |
| dc.date.issued | 2020-12 | |
| dc.description | A Thesis Submitted To Department Of Accounting And Finance Presented In Partial Fulfillment Of The Requirements For The Degree Of Master Of Science (Msc) In Accounting And Finance | en_US |
| dc.description.abstract | The main purpose of this study was to identify and establish the factors that determine the rental income tax compliance behavior of small tax payers found in the jurisdiction of Yeka sub city. In conducting the study, a model was constructed that holds rental income tax compliance as dependent variable and perception of tax payers, capacity of tax authority, income level of taxpayers, auditing and penalty, and tax compliance costs as independent variables. The research has employed descriptive and explanatory research design as well as qualitative and quantitative approaches to conduct the study. The data for the research was gathered from both primary and secondary sources. The quantitative data was analyzed using regression model whereas the qualitative data was analyzed by inferential conclusions. From the results of the study, it was concluded that 73.5% of the variation in rental income tax compliance is accounted for by changes in perceptions of tax payers, capacity of tax authority, income level of taxpayers, auditing and penalty, and tax compliance costs. It was also shown in the study that the model gets it statistically significant in predicting rental income tax compliance through the impacts of perceptions of tax payers, capacity of tax authority, income level of taxpayers, auditing and penalty, and tax compliance costs. The findings of the study confirmed all the research hypotheses (H2, H3, H4, and H5) except hypothesis proposed for perceptions of taxpayers (H1).The result demonstrated that all the independent variables except tax compliance costs affect positively and strongly rental income tax compliance. By taking into accounts the results of the study and the data showing the reality on the ground, it is recommended that the tax office to act more on awareness programs and modernizing and improving the capability of the tax office. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/25056 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Perception of tax payers | en_US |
| dc.subject | Tax compliance | en_US |
| dc.subject | Tax compliance costs | en_US |
| dc.title | Determinants of Rental Income Tax Compliance Behavior in Addis Ababa: The Case of Yeka Sub City Small Taxpayers Branch Office | en_US |
| dc.type | Thesis | en_US |