Details
| Title | “Tax Compliance Intention of Online Sellers: A Perspective on the Theory of Planned Behavior” |
| Author | Ken S. Saladaga; Erika May R. Ando; Rolyn Mae C. Bonghanoy; James R. Enconado; Novie Ellah |
| Year | 2023 |
| Abstract | The primary goal of this research study was to determine the significant relationship between the psychological variables from the Theory of Planned Behavior and Tax Knowledge as an additional variable towards the intention of unregistered online sellers to comply with their tax obligation. The researchers used primary data from Google form questionnaires distributed to 120 unregistered online sellers within Cebu Province across different social media platforms. Researchers utilized Likert Scale in this study as the scale measurement. The data analysis method used in this study was IBM-SPSS (Statistical Package for Social Science) and Smart-PLS 4. The results showed that the variables - Attitude, Perceived Behavioral Control, and Tax Knowledge had a significant relationship with tax compliance intention. In contrast, the Subjective Norm has no significant relationship with the tax compliance intention of the unregistered online sellers. |
| Keywords | Keywords: Online Sellers, Theory of Planned Behavior, Psychological Variables, Tax Knowledge, Tax Compliance Intention |
| DOI | ushr_000008 |
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