Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Determinants Affecting Tax Compliance: A Case of Enterprises In Vietnam

Author(s): Ngo Trung Hoa, Vu Thi Phuong Lien, Tran Thanh Tuan

Compliance measurement defined as a basic content of risk management in effective tax management. The objective of this study is to explore the determinants affecting the tax compliance of enterprises in Vietnam. The research result is a science evident for tax managers to improve the tax policy. The researchers surveyed 450 managers related the tax compliance enterprises in Vietnam. They answered 15 questions and 416 samples processed. The primary sources of data collected from November 2017 to November 2018 in Dong Nai, Binh Duong province and Ho Chi Minh City. Simple random sampling technique. The method of the study has three phases following. Phase 1: We applied the expert methodology, phase 2: We tested a reliability scale with Cronbach's Alpha coefficient and Phase 3: We performed CFA and model testing with Structural Equation Modelling (SEM) analysis. Managers’ responses measured through an adapted questionnaire on a 5-point Likert scale. In addition, the findings of the study have three factors affecting the tax compliance of enterprises in Vietnam with significance level 0.01.