4.2019

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http://10.150.1.119/handle/123456789/2621

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Browsing 4.2019 by Subject "Compliance"

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    Factors affecting residential rental Income Tax Compliance in Machakos County
    (KESRA/JKUAT - Unpublished research project, 2019) Katiwa, Anna Kataa
    Residential rental income Tax compliance has been a crucial subject to researchers in many countries around the globe. In most third world countries house rental taxation has been classified as economic. In Kenya, statistics indicate that less than half of property owners and developers comply with rental income tax requirements. Thus, this study sought to examine the factors affecting residential rental income tax compliance in Kenya Revenue Authority, a case of Machakos County. The study employed a descriptive research design and collected data from a sample of 60 landlords using questionnaires. The data collected was analyzed using descriptive and inferential statistics with the help of Statistical Package for Social Sciences version 20 for evaluation of relation between dependent and independent variables. Multiple regression model was adopted. The study found that tax knowledge significantly influences residential rental income tax compliance by property owners. Based on study finding, this study recommends that KRA should develop training programs to create awareness on residential rental income tax compliance by property owners. The study further established that punitive fines and penalties encourage compliance with residential rental income tax by property owners. The study therefore recommends that the tax authority in Kenya (KRA) should revise its fines and penalties to make them more severe to encourage tax compliance.
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    Factors affecting tax compliance of residential income among landlords in Mombasa County
    (KESRA/JKUAT - Unpublished research project, 2019) Kamau, Elizabeth Ng’endo ; Mumia Benn MINCU, CPA.K
    Taxation is the primary source of revenue for governments throughout the world to implement their social and political agendas and to deliver services to the citizens. In Kenya, increased government expenditure and the need to finance government activities using local sources of funds has called for the government to bring into the tax net sectors that have remained untaxed before. In 2012/2013 budget speech, a lot of emphasis was put that rental income was subject to taxation. Previous statistics indicated that less than half of landlords and developers had complied with tax requirements. The purpose of the study was to examine the factors affecting tax compliance of residential rental income among landlords in Mombasa County. The study was guided by the following research objectives: To find out the effect of tax systems on tax compliance on residential rental income among the landlords in Mombasa County; to determine the effect of optimal resource utilization on tax compliance on residential rental income among the landlords in Mombasa County; and to establish the effect of customer service delivery on tax compliance on residential rental income among the landlords in Mombasa County. The study adopted a descriptive research design and its target population in the study were the landlords in Mombasa County. The stratified random sampling technique was employed to obtain a sample size of two hundred and twelve (212) respondents as it is necessary for the nature of the subject. The study used questionnaires for gathering and collecting data. Presentation of data was done in the form of tables for easy interpretation. To guarantee actual and competent data analysis process, the data was coded, organized and studied using descriptive and inferential analysis. The Statistical Package for Social Sciences (SPSS) was used for analysis. Study findings revealed that tax system, optimal resources utilization and customer service delivery have significant effect on tax compliance among Mombasa landlords in Mombasa County with t=8.193; p=0.000, t=6.960; p=0.000, and t= 2.542 p=0.012 respectively and collectively with R-square value of 0.883. From the findings, the study recommends that; the organization should introduce a simple tax system to make it easy and user friendly and enforce to enhance accountability in all its taxpayers; in order to increase tax compliance among Mombasa landlords, organization should reach out landlords and educate them on how to file returns and consequences of non-compliances; and the organization incorporates and adopts different technologies to track non-compliance landlords.
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    Factors influencing tax compliance among small and medium enterprises in kisumu city
    (KESRA/JKUAT - Unpublished research project, 2019) Ochiel, Cleopa
    This research aimed to define the factors influencing Kenya's tax compliance, particularly focusing on small and medium-sized enterprises in Kisumu City. The factors of this study were the tax rate, the accessibility of tax data and the SME sector's cost of compliance with taxes. The concepts that guided the research were: Ability to Pay Theorem, Gunter Schmolders' sophisticated tax morale theory, and Marc Fleurbaey and Martin Feldstein's The Optimal Taxation Theory. A descriptive technique of study was adopted. The study targeted 451 SMEs out of which 211 of them were sampled. Using a self-administered questionnaire, data was gathered. Consequently, the information gathered was evaluated using statistical method and the study results displayed using graphs and tables. It was anticipated that the research finding would show the factors that affect tax compliance in the informal sector and provide suggestions on how to enhance tax compliance in the industry. The study found out that tax rates, availability of tax information and the costs incurred by the informal sector to be compliant have a postive and significant effect on tax compliance. The study concludes that ax rates, availability of tax information and the costs incurred by the informal sector to be compliant have an effect on tax compliance. The study recommends that KRA should consider reducing the tax rates while widening the tax base so as to increase compliance among the tax payers. KRA should create more awareness among the tax payers as it regards the need to file tax returns and pay taxes. KRA should put in place efforts to simplify the whole process of tax administration.