Determinants of residential rental income tax compliance in Limuru town, Kiambu County, Kenya

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dc.contributor.authorWaithira, Nelly Njoki
dc.date.accessioned2021-07-14T12:08:48Z
dc.date.accessioned2022-06-07T06:51:04Z
dc.date.available2021-07-14T12:08:48Z
dc.date.available2022-06-07T06:51:04Z
dc.date.issued2020
dc.descriptionProjecten_US
dc.description.abstractEconomic growth in any country is facilitated by tax compliance by tax payers. In Kenya, the persistent failure by Kenya Revenue Authority to meet its revenue collections target point to low tax compliance by taxpayers. This study’s main objective was to examine the determinants of residential rental income tax compliance in Limuru Town. Specifically, the inquiry looked at the cost of compliance, tax knowledge, enforcement measures and tax-payers attitude and its effect on tax compliance behavior of residential rental income. The economic deterrent theory, fiscal exchange theory and social influences theory provided anchorage to the study. This study adopted descriptive cross-sectional design to collect data. The target population was 640 landlords owning residential properties in Limuru town and using a non-probability sampling technique, the sample size was 64 landlords. Primary data was collected through questionnaires and it was analyzed using Statistical Package for the Social Sciences (SPSS) software program and descriptive statistics of measures of central tendency and multiple regression for analysis of data. The results were presented in tables, figures and pie charts. From the findings, enforcement measures such as penalties and interest had the largest but negative effect on rental income tax compliance among property owners in Limuru town followed by tax knowledge that also had an inverse relationship while tax payer attitude and the cost of compliance had a positive effect. The study concluded that enforcement measures and tax knowledge had negative and significant effect on rental income tax compliance among property owners in Limuru town while tax payer attitude and cost of compliance had a positive and significant effect. The study recommended that KRA should consider relaxing some of the enforcement measures as tightening these measures only encourage the property owners to device innovative ways of noncompliance with rental income tax. KRA should organize for more formal training on rental income tax among the property owners in Limuru town. Corruption and embezzlement of funds in government institutions in Kenya is one thing that need be seriously addressed so as to cultivate positive attitudes among the taxpayers. KRA should also pay attention on the costs of compliance among the property owners since high costs have a meaningful effect on compliance of the property owners as far as the rental income tax is concerned.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/1596
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectTax Complianceen_US
dc.subjectTax Knowledgeen_US
dc.subjectTaxpayer attitudeen_US
dc.subjectRental Incomeen_US
dc.subjectPenaltiesen_US
dc.subjectTax auditsen_US
dc.titleDeterminants of residential rental income tax compliance in Limuru town, Kiambu County, Kenyaen_US
dc.typeProjectsen_US

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