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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   spring 2019 , Volume 8 , Number 29 ; Page(s) 203 To 214.

Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran)

* Department of Accounting, Allame Tabatataba’i University
The type of company (service, manufacturing and commercial) submitting tax return transcripts within the specified time in the six Tehran’ s tax affairs districts (north, south, east, west, center and large tax payers) influences the rates of intention-to-pay tax and the present study tries identifying the companies’ function in terms of changes in four (economic, structural, behavioral and regulatory) factors influencing tax payment. As a qualitative-quantitative research, interviews were seminally made with the corresponding experts and elites and factors influencing the intention-to-pay tax, including the four abovementioned factors, were explored. A questionnaire was next designed by the researcher in two parts, general and specialized, containing 108 items. The instrument validity was investigated based on face and content validity tests. The study population included legal tax payers (companies) in the six tax paying districts in Tehran in 2016 and 382 companies were selected based on Morgan’ s table and relative stratified random sampling. After collecting the data, internal consistency test was conducted using Cronbach’ s alpha method. Kruskal-Wallis test and Mann-Whitney U-test was applied as a follow-up test to analyze the data. The results indicated that there is only a significant difference in terms of economic factor between the tax payers, in separate by company type, and that there is also a significant difference between service, manufacturing and commercial companies (P<0. 05).
Keyword(s): intention-to-pay tax,tax payers,tax obedience,tax evasion,tax return transcript
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