3.2020

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Browsing 3.2020 by Author "Harun, Mahmoud Mohamed ali"

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    Factors affecting Excise Duty compliance among water manufacturing companies in Mombasa County
    (KESRA/JKUAT - Unpublished research project, 2020-07) Harun, Mahmoud Mohamed ali
    The general objective of the study was to examine the factors affecting excise duty compliance among water manufacturing companies in Mombasa County.The study, aiming to build on three theories;Fischer Tax Compliance Model,The Allingham and Sandmo Theory and Adams Smith Canons of Taxation Theory was focused on achieving the following objectives; to determine how business automation affect compliance on excise duty among water manufacturing companies in Mombasa County; to evaluate how tax knowledge affect compliance on excise duty among water manufacturing companies in Mombasa County; to find out how compliance cost affect compliance on excise duty among water manufacturing companies in Mombasa County.The research adopted descriptive research design. The target population of this study comprised of 163 top, middle and lower management employees of 13 licensed water manufacturing companies in Mombasa County. A sample of 116 employees of 13 licensed water manufacturing companies was selected using stratified random sampling technique. This study used questionnaires with fixed choice formats, as the main data collection instruments. A pilot study was undertaken on 18 of the respondents to test the reliability and validity of the questionnaire. Quantitative data were analyzed using SPSS version 25 where relationships between the variables were assessed using correlation and regression analysis. The questionnaires were the primary tools used for collection of data where they were self-administered by the researcher and response of 98 was obtained. The study found out that there was a positive and significant relationship between business automation, tax payer knowledge, compliance cost and compliance on excise duty. Based on the findings, the study concluded that business automation, tax knowledge and compliance cost have a positive and significant effect on compliance on excise duty. The study recommends that KRA should adopt new technologies in a systematic manner that supports their business direction and compliance initiatives, there is need to intensify taxpayer education in terms of increasing the number of sessions and broadening coverage to include tax consultants to increase the levels of tax knowledge and lastly, there is need for KRA to focus on reducing tax compliance costs.