Factors affecting rental income tax compliance in Kenya: a case of Ongata Rongai town of Kajiado County
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Date
2019
Authors
Munyalo, Wycliffe Kyenze
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Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
The purpose of this study was to determine the factors affecting rental income tax compliance among landlords and which if addressed would enhance compliance. The theories of optimal taxation, the classical taxation theory and Keynesian Taxation Theory premised the study. Descriptive research design was adopted with a focus on both qualitative characteristics and rental income tax compliance status. The target population was 635 landlords in Ongata Rongai Town of Kajiado County. A sample of 100 respondents (16%) was selected using convenience sampling technique and interviewed based on a semi- structured questionnaire. The data collected was analyzed using both quantitative techniques with the aid of the SPSS package. The report is presented in terms of pie charts, bar charts and tables. The analysis found that the perception of fairness is likely to influence personal income administration. The study found that the KRA has done great strides in enhancing the awareness of the tax compliance in the Kajiado County. The study concluded that tax knowledge & awareness is a key predictor of tax compliance among Landowners. The study suggests the need for KRA to simplify tax compliance procedures. The study further recommended the need for re-introduction of progressive taxation that includes tax exemption.
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Keywords
Tax Compliance, Perception, Rental