Factors effecting the tax compliance of personal income tax (PIT) taxpayers: the case of District 11 tax department in Ho Chi Minh City

Nguyen Ba Hoang *

* Correspondence: Nguyen Ba Hoang (email: HoangNB@vhu.edu.vn)

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Received: 08 Aug 2017
Revised: 08 Sep 2017
Accepted: 08 Sep 2017
Published: 11 Oct 2017
DOI: 10.58810/vhujs.5.4.2017.5417
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Nguyễn, H. B. (2017). Factors effecting the tax compliance of personal income tax (PIT) taxpayers: the case of District 11 tax department in Ho Chi Minh City. Van Hien University Journal of Science 5(4), 13-25.
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Volume 5 - Issue 4 (2017)
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Abstract

The paper is to determine the factors influencing the Tax Compliance of PIT taxpayers at the District 11 Tax Department in HCMC. The research data was collected from more than 200 PIT taxpayers at District 11 Tax Department in Ho Chi Minh City. The Cronbach’s alpha test, exploratory factor analysis (EFA) and linear regression analysis were used in the study. The research results indicated that Tax Knowledge, Perceived Tax Fairness impact positively on the Tax Compliance of PIT taxpayers.
Keywords: tax knowledge, perceived tax fairness, tax compliance, personal income tax

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