Effect of tax knowledge on individual taxpayers compliance

The objective of the study is to analyze the impact of tax knowledge factors, including tax reporting knowledge, tax calculation knowledge, and tax payment knowledge, on personal tax compliance. Data were collected in Hai Phong City through 326 valid survey questionnaires, which were subjected to quantitative analysis using SPSS software and the OLS regression analysis method. The research results showed that all three factors related to tax knowledge significantly impact personal income tax compliance behavior. The study also provides implications for improving tax awareness among individuals, thereby enhancing personal income tax compliance among the people of Hai Phong in particular and the nation as a whole in the future.

Authors

Publication Details

Journal
Journal of Finance & Accounting Research
Published
2025-02-01
DOI
https://doi.org/10.71374/jfar.v25.i1.18
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Effect of tax knowledge on individual taxpayers compliance

Van Tuan To
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Journal of Finance & Accounting Research
Taxation and Compliance Studies
article

Effect of tax knowledge on individual taxpayers compliance

Van Tuan To
article en

Abstract

The objective of the study is to analyze the impact of tax knowledge factors, including tax reporting knowledge, tax calculation knowledge, and tax payment knowledge, on personal tax compliance. Data were collected in Hai Phong City through 326 valid survey questionnaires, which were subjected to quantitative analysis using SPSS software and the OLS regression analysis method. The research results showed that all three factors related to tax knowledge significantly impact personal income tax compliance behavior. The study also provides implications for improving tax awareness among individuals, thereby enhancing personal income tax compliance among the people of Hai Phong in particular and the nation as a whole in the future.

Journal of Finance & Accounting Research
Openalex Percentile: Top 95%
Taxation and Compliance Studies
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