Perceived Behavioral Control Towards Tax Compliance Intention Among Local Micro-enterprises Owners

Abstract : This paper explored the interaction between perceived behavioral control and tax compliance intention on the local micro-enterprise owners in Poblacion, Impasugong, Bukidnon. Particularly, it examined the effects of the perceived behavioral control dimensiones on the degree of tax compliance intention on the basis of tax complexity, tax information, and tax awareness. These studies used descriptive-correlational research design in which a simple random sampling was done on 134 registered micro-enterprise owners. The validated adapted and modified questionnaire was used in gathering data and analysis was done by weighted mean and Spearman rho correlation. Findings showed moderate though significant knowledge on respondents regarding tax complexity (M=3.19) and high knowledge regarding tax information (M=3.34) and tax awareness (M=3.48), which creates an overall perceived behavioral control (M=3.34), meaning high. The general average of tax compliance intention (M=3.26) showed that the intention to comply was huge especially paying taxes accurately and on time. Correlation analysis revealed that there was a significant positive relationship between perceived behavioral control and tax compliance intention (r =.408, p <.001), implying that the higher the perceived behavioral control, the higher the compliance intentions. The research finds that the voluntary compliance among the owners of micro-enterprises can be helped by the simplification of the tax processes and access to the correct tax data. It suggests that the Bureau of Internal Revenue and other local policy makers should step up the campaign on taxes education, dissemination of digital information, and support services to promote increased compliance with tax laws and community building.