The extent of taxpayers' non-compliance behaviour among taxpayers of Kenya Revenue Authority (K.R.A) Southern region
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The objective of the study was to establish the extent of tax non compliance behavior among Kenya revenue taxpayers in the Southern region. The study sought to determine factors that lead to non compliance as well as the strategies applied to combat the same. The study applied descriptive research design. The population of the study comprised of all business enterprises in the Southern region. A sample of 30 was drawn, each station targeted 10 respondents who were either the owners or the senior managers of the business enterprises. Primary data was collected using a questionnaire. The questionnaire was structured into three sections: section one captured the background information, section two covered factors leading to non compliance and the last section captured the strategies applied to combat non compliance as well as any other relevant comment related to the study. Data was analyzed quantitatively and qualitatively using Statistical Package for Social Sciences (SPSS). Descriptive statistics including percentages and Mean Scores and standard deviation were done to determine the extent of non-compliance. This study established that corruption is the major factor leading to non compliance. It was also clearly pointed that most respondents don't understand the online filling system. Most businesses in the region were not having the pin numbers as well as having unregistered businesses. As a result the management in the region should create awareness by organizing regular seminars to sensitize the people about the importance of tax compliance as well as educating them about the online filling system. Management should also be organizing impromptu visits to business enterprises.
University of Nairobi, Kenya