The Newly Entrepreneurs’ Perception and Expectation to Tax Compliance
Keywords:
Perception, Expectation, New Entrepreneurs, Tax ComplianceAbstract
The research findings revealed that 1) the overall perception level of new business operators regarding tax practices was high (=3.62, S.D.=0.30). In descending order of mean values, this included aspects such as tax calculation and submission according to the Revenue Code, responsibilities in paying taxes according to the Revenue Code, and penalties for incorrect tax practices. 2) The overall expectation level of new business operators regarding tax practices was the highest (
=4.57, S.D.=0.19). In descending order of mean values, this included responsibilities in paying taxes according to the Revenue Code, tax calculation and submission according to the Revenue Code, and penalties for incorrect tax practices. 3) New business operators with different general information about the forms of legal entity registration and registered capital had significantly different levels of perception regarding tax practices at a statistical significance level of .05. Lastly, 4) new business operators with different general information about the business establishments had no significant differences in expectation levels regarding tax practices.
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