Factors affecting withholding value added tax compliance among medium taxpayers in Kenya.

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dc.contributor.authorGathua, Faith Wanjiru
dc.date.accessioned2020-03-02T09:30:56Z
dc.date.accessioned2022-06-07T06:50:20Z
dc.date.available2020-03-02T09:30:56Z
dc.date.available2022-06-07T06:50:20Z
dc.date.issued2019
dc.descriptionPROJ 343.73 GATen_US
dc.description.abstractRevenue collection bodies across the world have advocated for withholding of taxes due to the benefits that come with it. Withholding has also been found to increase compliance and decreases evasion and underpayment because people don’t notice how much tax they are paying in a withholding system hence there is less sense of anger. However, while this is the case, the Kenya Revenue Authority has been missing the annual VAT targets calling for more efficiency in collection. In 2015, Withholding VAT was re-introduced as a collection measure to bring more people into the tax bracket. This study sought to establish the factors affecting Withholding Value Added Tax compliance among medium taxpayers in Kenya. The study was guided by the following specific objectives: To examine the effect of taxpayer’s knowledge on compliance with VAT withholding among medium taxpayers in Kenya.To analyze the effect of rate of VAT withheld on compliance among medium taxpayers in Kenya. and To investigate the effect of costs of compliance on VAT withholding among medium taxpayers in Kenya. The study adopted descriptive research design. The study targeted all the 1835 firms in the medium taxpayers’ category under MTO mandate as at June 2017. The study sample size of 184 was considered in this study. This study used primary data that was collected through questionnaires. Data analysis was done by use of descriptive statistics and inferential statistics using Standard statistical techniques including Pearson correlation coefficient and regression analysis. All the analysis was done using the statistical package for social sciences (SPSS Version.24). The study found that Withholding VAT Knowledge and awareness, Rate of VAT withholding and cost compliance significantly influences compliance with Withholding VAT by medium taxpayers in Kenya. Based on study finding, this study recommends that KRA should strengthen its training programs for VAT registered persons and also improve relationship management for its withholding agents’ Further studies can be done to find out the impact of withholding VAT tax on the country’s economic growth. This will give an indication on the effects of withholding VAT tax on the country’s economic growthen_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/654
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectRegistration for VATen_US
dc.subjectTax Knowledgeen_US
dc.subjectValue Added Taxen_US
dc.subjectWithholding Taxen_US
dc.titleFactors affecting withholding value added tax compliance among medium taxpayers in Kenya.en_US
dc.typeProjectsen_US

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