| Autor: |
Amos Kiptum, Collins Kapkiyai, Daniel Kirui |
| Jazyk: |
angličtina |
| Rok vydání: |
2024 |
| Předmět: |
|
| Zdroj: |
SEISENSE Journal of Management, Vol 7, Iss 1 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
2617-5770 |
| DOI: |
10.33215/syp7wf36 |
| Popis: |
Purpose- The study sought to establish the indirect effect of trust in government on the relationship between the tax service quality and tax compliance among SMEs in North Rift Economic Bloc, Kenya. Design/Methodology- Based on the social contract theory, this study has a positivist philosophy that is informed by an explanatory research design. The target population was 21,232 SMEs; the sample size used in this study consisted of 393 SME owners/managers selected through a stratified sampling technique. Data were collected using a self-administered questionnaire, and Cronbach's alpha with factor analysis was used to establish the instrument's reliability and validity. Descriptive and inferential statistics were employed to test the hypothesis, and hierarchical regression using the Hayes Process macro was performed. Findings-The study revealed that tax service quality (β =.541, p=.000 |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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