AN ASSESSMENT OF FACTORS AFFECTING VOLUNTARY COMPLIANCE OF TAXPAYER OF CATEGORY "A": IN CASE OF CHORA DISTRICT, BUNO BEDELE ZONE, OROMIA REGIONAL STATE, ETHIOPIA

The purpose of the study was to assess the factors that affects voluntary compliance taxpayers of category “A” tax payers in light of nine variables and came up with findings. This research was employed descriptive and explanatory type of research. A mixed research approach was employed in this research. The target population of the study was consists of 220 category “A” tax payers of the study area from which the desired data / information respondents under collected. To analyze the data and draw a conclusion, 142 respondents was selected with probability sampling technique. To realize the objectives of the study the questionnaires, structured interviews and document analysis was employed as data collection instrument. The data was analyzed using descriptive and inferential statistics by using SPSS 24. Regarding to the main finding of the study, the relationship between the independent and the dependent variable, the correlation between variables were fall under .175 to .622 which indicates weak and as well as very high correlation among them. The interdependence shows that there is strong and weak influence either positive or negative between and among one variable to the other. The influence of one variable significantly affects the other and vice versa. Finally; Based on the major findings recommendations were forwarded: the revenue office and other concerned body will conduct extensive awareness creation programs to tax payers, the office employing and assigning qualified, competent and also improve sufficient public relation which led to high awareness creation for the taxpayers about taxation. Generally, this study has significant role in designing possible strategies that influencing taxpayer’s attitude towards paying taxes.