Determinants of Tax Decisions in Jordan: Income and Sales Auditor Perspective

Sajed Al-Khleifat, Yousef Abu Siam, Mahmoud Nassar () and Mohammed Haroun Sharairi
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Sajed Al-Khleifat: Department of Business Administration, Faculty of Business, Applied Science Private University, Amman 112612, Jordan
Yousef Abu Siam: Department of Business Administration, Faculty of Business, Applied Science Private University, Amman 112612, Jordan
Mahmoud Nassar: Department of Accounting and MIS, Gulf University for Science and Technology, Hawally 32093, Kuwait
Mohammed Haroun Sharairi: College of Business, Al Ain University, Abu Dhabi 112612, United Arab Emirates

JRFM, 2024, vol. 17, issue 12, 1-19

Abstract: This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance. Using a sample of 215 tax auditors from 2018 to 2022, this study adopts a quantitative methodology and collects data through structured surveys. The findings highlight key variables such as auditor independence, professional experience, and taxpayer knowledge as significant factors influencing tax decisions. The study recommends enhancing auditor training, fostering independence, and improving taxpayer education to promote transparency and fairness in tax systems.

Keywords: tax audit; tax administration; income tax; auditor independence; taxpayer compliance (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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