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Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior

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  • Heang Boong Taing
  • Yongjin Chang

Abstract

This study uses the theory of planned behavior (TPB) to investigate the tax compliance intention of citizens resident in Phnom Penh, Cambodia. TPB asserts that there are three components to behavior: attitude, subjective norms, and perceived behavioral control. Based on the components, seven determinants are developed to study tax compliance intention: tax morale, tax fairness and trust in government and perceived power of authority, tax complexity, tax information, and tax awareness. To examine these determinants, the authors collected survey data from 402 respondents in Phnom Penh in August 2016. Exploratory factor analysis and the Cronbach’s alpha test were used to check the validity and reliability of the data set, and an ordered logistic regression model was conducted to test the hypotheses. The results confirm that tax morale, tax fairness, and tax complexity have a statistically significant influence on the tax compliance intention of the citizens, while the power of authority, trust in government, tax information, and tax awareness do not show a statistically significant relation to tax compliance intention.

Suggested Citation

  • Heang Boong Taing & Yongjin Chang, 2021. "Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior," International Journal of Public Administration, Taylor & Francis Journals, vol. 44(1), pages 62-73, January.
    • Handle: RePEc:taf:lpadxx:v:44:y:2021:i:1:p:62-73
    DOI: 10.1080/01900692.2020.1728313
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    Cited by:

    1. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.

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