Factors Affecting Residential, Rental Income Tax Compliance Among Landlords In Nyeri Municipality, Nyeri County, Kenya

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dc.contributor.authorWanjiku, Ngunjiri Janet
dc.date.accessioned2023-05-09T07:22:32Z
dc.date.available2023-05-09T07:22:32Z
dc.date.issued2021
dc.description.abstractTaxation is the main source of government revenue used to finance its public expenditure. Increased government spending and the need to finance public activities have resulted to the government bringing into tax the real estate sector. However, the issue of tax compliance is a big challenge facing small, medium, large taxpayers and governments in both developed and developing countries as it threatens the capacity of tax authorities to raise the expected revenue. This is evidenced by many governments being unable to meet their target revenues collections. A report by Kenya Revenue Authority in 2012 reveals that less than 40% of landlords and other developers comply with tax requirements adding that the authority’s ability to identify and capture all landlords in the tax net was not optimal. Therefore, this study sought to determine the factors affecting residential rental income tax compliance among landlords in Nyeri municipality. The specific objectives of this study were: to determine the effect of taxpayer knowledge, taxpayer education, compliance costs and deterrence sanctions on tax compliance of residential rental income tax among landlords in Nyeri municipality. The theories supporting this study included: the theory of planned behavior and economics deterrence theory. This study adopted explanatory research design with target population of 1,909 landlords and a sample size of 330 respondents in Nyeri Municipality using simple random sampling technique. The primary data was collected by use of close ended questionnaires. Data was analyzed using descriptive and inferential statistics and presented using statistical, graphical and a combination of both. The findings of this study indicated that taxpayer knowledge had a positive and significant effect on residential rental income tax compliance (β= 0.424, pen_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/2820
dc.language.isoen_USen_US
dc.subjectCosts of complianceen_US
dc.subjectDeterrence Sanctionsen_US
dc.subjectLandlorden_US
dc.subjectResidential Rental Incomeen_US
dc.subjectTaxen_US
dc.subjectTax Awarenessen_US
dc.subjectTax Avoidanceen_US
dc.subjectTax Complianceen_US
dc.subjectTaxpayer educationen_US
dc.subjectTax Evasionen_US
dc.subjectTax Knowledgeen_US
dc.titleFactors Affecting Residential, Rental Income Tax Compliance Among Landlords In Nyeri Municipality, Nyeri County, Kenyaen_US
dc.typeThesisen_US

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