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The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs

Ahmad Farhan Alshira’h (), Hijattulah Abdul-Jabbar and Rose Shamsiah Samsudin

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2019, vol. 9, issue 1, 30-41

Abstract: The current paper examines the relation between tax moral and the sales tax compliance of SMEs. The impact of tax moral on sales tax compliance has been received a very little attention. However, to date, there has been no work on the effect of tax moral on sales tax compliance among Jordanian SMEs. This relationship was then tested based on the survey outcomes from 212 SMEs serving in Jordan. The Partial Least Squares (PLS) results revealed positive influence of tax moral on sales tax compliance. Besides extending the body of knowledge by providing a model to explain how tax moral influence sales tax compliance, the results offer insights on the tax moral of sales tax compliance among SMEs. This study also highlights the implications of this finding towards the owner-managers of SMEs and the potential future research.

Keywords: Tax moral; sales tax compliance; SMEs (search for similar items in EconPapers)
Date: 2019
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