In the literature, studies have evidenced the efforts adopted by firms to develop digital
technology with the hope of achieving sustainable decisions and competitive performance …

The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the
reason such compliance remains a significant topic in the current literature of academia and …

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax
penalty on sales tax compliance and examine the moderating effect of patriotism on the …

Purpose The purpose of this study is to better understand the issues on tax compliance. This
study aims to examine the influence of patriotism and public governance on the sales tax …

Abstract Small and medium Enterprises (SMEs) are struggling to survive in the present
competitive environment. Accounting Information Systems (AIS) has great potentials to …

Tax compliance (TC) is one of the most long-standing issues in the world which becomes a
concern to many governments. In Jordan, high percentage of individual taxpayers such as …

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and
in turn, provides funding to meet the economic and social development. However …

The purpose of this study is to examine the impact of peer influence on sales tax compliance
of Jordanian small and medium enterprises (SMEs). While the impact of peer influence on …