Factors influencing tax compliance on residential rental income tax in Kenya : a case of Kiambu County
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Date
2019
Authors
Asin, Cindy Achieng
Journal Title
Journal ISSN
Volume Title
Publisher
KESRA/JKUAT - Unpublished research project
Abstract
The major source of revenue collection by the government of Kenya is Taxation and the
government have instituted measures to control various categories of taxes by compliance
measures. The main objective of this study was to determine the factors influencing the tax
compliance on residential rental income tax in Kenya a case of Kiambu County. The Independent variables. The p value was 0.0000 and was less than 0.05 and this indicates that
there is a strong relationship between the Dependent variable and the Independent variables.specific
objectives were to determine how the Monthly rental tax, Choice of tax regime, fear of penalties
and Tax literacy influence tax compliance in Kenya, a case study of Kiambu County.The target
population consisted of Four hundred Landlords in Kiambu County, Rwaka village in Kiambaa
sub-county who are registered with the County government of Kiambu as at December 2017.
The random stratified sampling method was used where every item of the population was given
an equal chance of being selected. The random sampling and stratified sampling methods were
used to collect the data from primary sources where 61 landlords responded the questionnaire
from a cluster of 100 landlords who received the questionnaire. The data was collected through
Primary sources by the use of questionnaire for 5 years from the year 2013 to 2017. The
secondary data was collected from published financial statements, information from the
institutional journals, books, other financial journals and also from the KRA website. The data
analysis was done using the STATA software. The data was presented through the use of tables,
graphs and figures. The statistical results originated from STATA software indicated that tax
compliance in Kenya is statistically influenced by Monthly rental tax, Choice of tax regime, tax
penalties and tax literacy and the results are demonstrated in this research dissertation. The graph
matrix in chapter four shows clearly that the variables are concentrated around a specific area
and are statistically significant meaning there is an influence of the Dependent variable and the
Description
PROJ 343.73 ASI
Keywords
Tax Compliance, Tax penalties, Choice of tax regime