Explore publications.

This study investigated the effects of digitalisation of tax administration on tax compliance among selected small and medium enterprises (SMEs) in Ibadan North West Local Government Oyo State, Nigeria. The study was anchored on the Technology Acceptance Model (TAM), which explains technology adoption through perceived usefulness, perceived ease of use, and external constraints. A descriptive survey design was adopted, and structured questionnaires were administered to 367 SMEs across key business sectors. Of these, 352 valid responses were analysed using SPSS through descriptive statistics and ANOVA. The study examined the level of digital technology adoption, the perceived influence of digital tax administration on compliance, the drivers of non-compliance, and preferred policy measures for improvement. Findings revealed generally low digital technology adoption among SMEs, with 42.9% reporting very low adoption and 36.6% reporting low adoption. The major barriers were poor internet connectivity, high cost of technology and digital tools, limited technical skills, and inadequate awareness. Perceptions of digital tax reforms showed limited realised compliance benefits, as 48.9% of respondents reported no noticeable improvement in compliance, 21.3% reported improved ease of compliance, while 29.8% stated that compliance had become more difficult. Non-compliance was mainly linked to limited awareness of tax obligations, weak enforcement, affordability challenges, and low digital capability. The study concludes that digitalisation can improve SME tax compliance only when foundational readiness gaps are addressed. It recommends improving broadband reliability, reducing digital access costs, strengthening taxpayer education, simplifying digital tax processes, providing practical training, and ensuring consistent and fair enforcement.

The purpose of this study is to evaluate the impact of the burden of tax compliance on small and medium-sized businesses (SMEs) in Durban, which is located in South Africa. Taxes impose considerable and regressive compliance costs, which restrict the growth of small and medium-sized enterprises (SMEs), notwithstanding the efforts of the government. During the course of this investigation, quantitative, cross-sectional, and survey research methodologies were utilised. The creation of new jobs is the objective of the 'New Growth Path' initiative of the South African government. The realm of small businesses is the most widespread sector that has the potential to assist in the achievement of this objective. On the other hand, the development of this sector is hampered by rules concerning tax compliance. The number of small enterprises in KwaZulu-Natal has decreased by 13.5% over the past several years. According to the findings of a survey conducted with 96 small and medium-sized enterprises (SMEs), forty percent of SMEs consider regulatory expenses to be the primary barrier to growth. The burden of tax compliance is continuously increasing, and the costs of tax compliance continue to be regressive, which places an even bigger strain on small firms by increasing the burden. As a result of the fact that the majority of their resources are devoted to tax compliance requirements, the findings suggested that the majority of small and medium-sized enterprises (SMEs) prefer tax regimes that are simpler and have lower rates. It has been established via previous research that the costs associated with tax compliance are large, regressive, and continue to increase, resulting in an administrative burden. Tax advantages for small businesses in South Africa are not very impressive, and the majority of owners are not aware of the tax savings that are available to them. It is suggested that Social Security Administration (SARS) launch more efficient efforts in order to educate proprietors of small businesses about the concessions that are available.

This study examined the moderating effect of tax sanctions on the relationships between tax reform factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study adopted quantitative research design. Stratified random sampling technique was deployed in the selection of two hundred and fifty-two (252) SMEs in Accra. Data collection was done using questionnaires and analyzed using Partial Least Squares Structural Equation Modelling. The study found that significant positive relationships exist between tax business income factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study also found that tax sanctions negatively moderate the relationship between knowledge in tax laws and tax compliance as well as tax business income and tax compliance. Tax sanction was found to positively moderate the relationship between knowledge in tax rights and tax compliance among SMEs. The study recommended the need for continuous tax education by tax authorities to enhance tax knowledge among SMEs, which has positive implications on tax compliance. The study further recommended that, rather than relying solely on tax sanctions, the Ghana Revenue Authority (GRA) should explore positive reinforcement mechanisms to encourage voluntary compliance. Offering tax rebates for timely compliance, such as discounts for businesses that consistently meet their tax obligations, can serve as an incentive. Finally, improving perceptions of tax fairness by clearly communicating how tax revenues benefit businesses and society may further enhance tax compliance among SMEs.

This research aims to examine empirical the effect of tax knowledge, tax rates, tax discrimination, tax fairness, tax sanction, information technology, and religiosity on tax evasion both partially and simultaneously. The benefits of this research are expected to provide insight into understanding of the factors that influence tax evasion. The population in this study were individual taxpayers in Indonesia. The number of samples in this study amounted to 400 respondents. The sampling techniques used is convenience random sampling method. Data collection using questionnaires and processed using SPSS 26.0 statistics. The data analysis method used in this research is multiple linear regression. he results indicate that tax knowledge, tax rates, tax discrimination, tax fairness, and tax sanctions do not have a positive and significant effect on tax evasion. Religiosity, on the other hand, has a negative and significant effect on tax evasion. Only information technology shows a positive and significant effect on reducing tax evasion.This suggests that information technology is the only factor that can effectively reduce tax evasion committed by taxpayers in Indonesia.

Effective tax systems rely on tax literacy and tax compliance behaviour among taxpayers for government revenue mobilisation. However, the extant literature suggests that in sub-Saharan Africa, mobilising tax revenue to fund public services and infrastructure development to achieve the United Nations’ Millennium Development Goals (SDGs) remains a great challenge. According to the 2024 Revenue Statistics in Africa report, jointly undertaken by the African Union Commission (AUC), African Tax Administration Forum (ATAF), the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the average tax-to-GDP ratio was 16% in African countries in 2022, compared to 19.3%, 21.5% and 34.0% respectively for  Asia and the Pacific, Latin America and the Caribbean, and OECD countries. Despite being recognised as a critical aspect of tax compliance, the role played by political legitimacy in taxpayer compliance behaviour remained under-explored in developing countries. This study proposes an Augmented Theory of Planned Compliance Behaviour (ATPCB) framework, based on Ajzen’s (1991) theory of planned behaviour (TPB) and both the deterrence and accommodation theories of compliance, to predict taxpayers’ compliance behaviour, especially in developing countries. The framework comprises four components: attitude, subjective norms, perceived behavioural control, and political legitimacy. The findings of this study have implications for policymakers and researchers as it will assist future research in providing a structured approach for assessing taxpayers’ compliance behaviour. Also, it will provide interested parties with a better understanding of the combined effects of individuals’ beliefs, attitudes, norms, and political legitimacy on tax compliance. Lastly, the study will assist governments in deciding the future course of action towards effective policymaking for taxation and revenue mobilisation.

The objective of the study is to evaluate how the role of tax administration in shaping SME performance in Lae City, Papua New Guinea. The social, legal, economic, and environmental reasons taxpayers want to abide by the tax system's rules. The current tax benefits, such as free zone incentives, income tax exemptions, double taxation agreements, capital gains exemptions, and import duty exemptions, do not currently support the expansion of SMEs. The study sampled 100. Purposive sampling was used to select the community sample in this study to obtain accurate results. The tax collection of small and medium enterprises (SMEs) is crucial for a country's economic growth and development. Governments should consider simplifying tax legislation and provide instruction in simple terms. Ensure the tax rates for SME’s are reasonable and competitive. In Addition to that SME’s must minimize their tax liability and engage in the tax planning and regularly adjusting and reviewing the structure of the business can efficiently help tax to optimize, by hiring and consulting the tax professionals can be more helpful to small-medium enterprise to help navigate the difficult tax codes and to reduce risk of non-tax compliances. SME association should engage with tax authorities to get feedback and better comprehend the particular needs and challenges faced by SMEs in the field of taxation. 

The study criticizes the way South Africa collects taxes from different segments of the population, primarily pensioners and workers with two sources of income. It also condemns the ineffective manner in which it administers some tax payouts, especially in the unfairness that has shown bias to some groups. Primarily, taxing of the pensioners is condemned, as well as the taxing of second earnings of employees, mainly where there were victims of the apartheid policies. The paper recommends taxing people with caution, in order not to perpetuate apartheid-initiated poverty of the South African masses of people, and in cases where earners who are being taxed could be having extra financial responsibilities. In order to resolve these problems, taxpayers and tax preparers should make sure that tax laws are applied correctly, that they are aware of the consequences of breaking the Generally Accepted Accounting Principles (GAAP), and that they routinely review and update their tax return positions in response to modifications to accounting standards and tax legislation.

This study aims to analyze GR No. 55 of 2022 with regulations that have an impact on previous regulations. The analysis technique used is qualitative with several approaches. The qualitative descriptive approach analysis technique analyzes the comparison of GR No. 55 of 2022 and the Miles and Hubermen approach analysis technique is used in the policy study of GR No. 55 of 2022. Data collection techniques by collaborating literature study techniques with in-depth interviews with academic and practitioner informants. The main findings of the study identified that a significant change in GR No. 55 of 2022 is the regulation of benefit-in-kind from non-taxable to taxable income. The determination of the value of benefit-in-kind can create room for disputes due to differences in perceptions arising from the valuation of benefit-in-kind based on the market price. This potential dispute becomes a reference for further regulation by the tax authority. The results of this study contribute to MSME taxpayers in fulfilling GR No. 55 of 2022 as an application of tax liability compliance.

This study examines the impact of the roles of internal and external accountants on taxpayer compliance in moderation of good corporate governance. This study uses explanatory research with a quantitative approach. The population for this study was corporate taxpayers registered with the KPP Masuk Bursa Company (PMB) for the 2018–2020 fiscal year. Purposive sampling was used in this study, and the sample size was 78 companies’ data. Moderated Regression Analysis (MRA) was used to analyze the data. Techniques for collecting data include literature research and documentation. The Statistical Package for Social Science (SPSS) analyzed the data. The findings of this study indicate that the role of internal accountants, as proxied by the timeliness of financial report submission, has a significant positive effect on corporate taxpayer compliance. In addition, the role of external auditors, as represented by audit opinion, has a significant and positive impact on taxpayer compliance. Furthermore, GCG can moderate or strengthen the impact of internal and external accountants on taxpayer compliance. The position of internal accountants and the role of external accountants can both improve corporate taxpayer compliance.    

Identifying the motives for business formalization is important for policy-making and the smooth coordination of entrepreneurs in Tanzania. This paper employs four machine learning (ML) models to investigate the effects of several contingents and institutional factors on SME formalization in Tanzania. Using an updated large dataset of the World bank enterprise survey in 2013, this research relies on 698 firms level data and 37 explanatory variables. The feature importance through SHAP values analysis proves that firm location in a business city, sales revenue, number of full-time employees, firm experience in the sector, and internal and external finance are the most significant factors that positively affect SME's formalization. This paper will be a reference for the actors and stakeholders in business and entrepreneurship to make good policies to drive business formalization in Tanzania.

The purpose of this study was to determine whether there are differences in tax revenues, the number of taxpayers who pay, and submit tax reports before and after the tax volunteer program. The period before tax volunteers is in March 2018 - February 2019 and the period after tax volunteers is in March 2019 - March 2020. This research took place at the Pratama tax office in Badung Selatan. The data in this study were analyzed using an independent t-test. The results of this study indicate that there is no difference in the amount of tax revenue and the number of taxpayers who submit tax reports, but there are differences in the number of taxpayers who pay taxes before and after tax volunteers. The data contribution from research can be used as a basis for the Directorate General of Taxation to be able to evaluate the system that has been used and whether the presence of tax volunteers can also help in increasing taxpayer compliance. Also, it will become a reference for the Directorate General of Taxation in making decisions to make policy in the field of taxation, including creating another taxation system that will facilitate taxpayers in their tax obligations and expand the scope of tax volunteers in areas that have not been reached to date.

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.