5.2018

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Browsing 5.2018 by Author "Mangwana, Elly"

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    Determinants of self-assessment system on the compliance of taxpayers in the entertainment industry in Mombasa County
    (KESRA/JKUAT - Unpublished research project, 2018) Mangwana, Elly
    The self-assessment system in taxation has been implemented as way of enhancing compliance of taxpayers. Several studies have captured the effect the system has on the taxpayers’ compliance in areas such as Malaysia, India, Ethiopia and Nigeria. This research therefore focuses on studying the determinants of self-assessment system in compliance of taxpayers in the entertainment industry in Mombasa County. The study, aiming to build on three theories; Economics of Crime, Expected Utility Theory and Ability to Pay Theory and Deterrence Theory was focused on achieving the following particular objectives; to find out whether obtaining tax knowledge for the self-assessment framework influence the compliance for the taxpayers in the entertainment industry in Mombasa County; to establish whether engaging external tax professionals tax audit and investigation with regards to the self-assessment framework influence the compliance for the taxpayers in the entertainment industry in Mombasa County; and to evaluate the record keeping practices with regards to the self-assessment framework influence the compliance for the taxpayers in the entertainment industry in Mombasa County. The research was guided by the following questions; Does the obtaining tax knowledge for the self evaluation framework influence the compliance for the taxpayers in the entertainment industry in Mombasa County?; to extent does engaging external tax professionals’ tax audit and investigation with regards to the self-evaluation framework influence the compliance for the taxpayers in the entertainment industry in Mombasa County?; and do the record keeping practices with regards to the self-evaluation framework influence the compliance for the taxpayers in the entertainment industry in Mombasa County? Descriptive research design was applied. The target population was 45 establishments in Mombasa County, and due to this small number, conducting a census was found to be the appropriate. The data was collected using questionnaires and then analyzed using SPSS Version 23. The analyzed data was then presented in form of tables and figures. Study findings revealed that tax knowledge, external tax professionals and record keeping have significant effect on tax compliance in in the entertainment industry in Mombasa County with t=5.274; p=0.000, t=6.426; p=.000 and t=2.677; p=0.011 respectively and collectively with R-square value of 0.855. From the findings, the study recommends that tax knowledge is important in regards to self assessment framework on the compliance for taxpayers in the entertainment industry.