Factors Influencing Residential Rental Income Tax Compliance
| dc.contributor.author | Njiru, Faith Mumbi | |
| dc.date.accessioned | 2021-09-13T12:06:52Z | |
| dc.date.accessioned | 2022-06-07T06:51:18Z | |
| dc.date.available | 2021-09-13T12:06:52Z | |
| dc.date.available | 2022-06-07T06:51:18Z | |
| dc.date.issued | 2020 | |
| dc.description | Tax | en_US |
| dc.description.abstract | This study aims to investigate factors affecting residential rental income in Thika town. The study was guided by the following specific objectives, to find out the influence of attitude and perceptions on residential rental income in Thika town, to evaluate the influence of Penalties on residential rental income in Thika town, to determine the influence of tax knowledge and education on residential rental income in Thika town. The study target population was 200 landlords and a sample size of 120 landlords. The study used primary data to collect through closed structured questionnaires to meet the objectives of the study. A pre-test on a different sample was conducted to give a Cronbach’s alpha greater than 0.7 for all the variables as a rule of thumb. Data analysis was used by use of descriptive statistics and inferential statistics using Standard statistical techniques including Pearson correlation coefficient and regression analysis was employed in the analysis indicated that attitude and perceptions had positive and significantly related to rental revenue collection (r = 0.456, p-value=0.00<0.05) as indicted in table above. This implies that attitude and perceptions was linearly related to residential rental income. The result also revealed that Penalties was positive and significantly related to residential rental income (r = 0.458, p-value=0.00<0.05). Lastly, the study showed that tax knowledge and education was positive and significantly related to residential rental income (r = 0.431, p-value=0.00<0.05). The study therefore recommends that the tax authority in Kenya (KRA) need to develop effective policies to develop a positive relationship and trust with taxpayers since this would encourage tax compliance. The study further established that punitive Penalties discourage compliance with residential rental income tax by property owners. The study therefore recommends that the tax authority in Kenya (KRA) should revise its Penalties to make them more severe to encourage tax compliance. The study recommends that KRA should develop training | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1672 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Tax Knowledge | en_US |
| dc.subject | Penalties | en_US |
| dc.subject | Attitude | en_US |
| dc.subject | Perception | en_US |
| dc.subject | Rental Income | en_US |
| dc.title | Factors Influencing Residential Rental Income Tax Compliance | en_US |
| dc.type | Projects | en_US |