1.2022

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Browsing 1.2022 by Subject "Rental Income Tax Compliance"

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    Factors Affecting Rental Income Tax Compliance in Nairobi County
    (KESRA/JKUAT - Unpublished research project, 2022-09-01) Kivuva, Mickey
    This study investigated different factors that are affecting rental income tax compliance in the Embakasi Pipeline area in Nairobi county. Specifically, the study sought to identify different factors that are affecting how landlords who are rental income taxpayers comply with the rental income tax. The study adopted a descriptive research design. The target population of the study was landlords and developers of the pipeline area in Nairobi county. Primary data was collected using self-administered questionnaires. Both descriptive and inferential statistics were to be conducted on the data using SPSS software. Regression analysis was also conducted to determine the linear relationship between rental income tax compliance in Embakasi Pipeline area Nairobi county and each of the predictors. The perceptions about; the cost of compliance, knowledge on taxation, Landlord's attitude was evaluated to see how they affected rental income tax compliance in the Embakasi Pipeline area. This study gave a remedy to the government and to the Kenya Revenue Authority solution on what they have to do to ensure that every landlord complies with the tax regulations. The study used descriptive research design to collect the necessary data. The target population for the study were the 3277 landlords located in Embakasi Pipeline region. Furthermore, the research used stratified sampling to narrow down from the 3277 target population to 655 sample population. Primary and secondary quantitative and qualitative data was collected through questionnaire and online published documents respectively. Quantitative data was analyzed using Statistical Package of Social Sciences (SPSS) version 21. Results indicated a strong positive relationship between independent variables and dependent variable