Số No.01 February (32)-2025 Journal of Finance & Accounting Research - Trang 96

Tóm tắt tiếng Việt:

English Summary:

The objective of the study is to analyze the impact of tax knowledge factors, including tax reporting knowledge, tax calculation knowledge, and tax payment knowledge, on personal tax compliance. Data were collected in Hai Phong City through 326 valid survey questionnaires, which were subjected to quantitative analysis using SPSS software and the OLS regression analysis method. The research results showed that all three factors related to tax knowledge significantly impact personal income tax compliance behavior. The study also provides implications for improving tax awareness among individuals, thereby enhancing personal income tax compliance among the people of Hai Phong in particular and the nation as a whole in the future. DOI: https://doi.org/10.71374/jfar.v25.i1.18

Từ khóa: tax knowledge, tax compliance, taxpayer.

Số lượt đọc: 23 - Số lượt tải về: 17

DOI Code: https://doi.org/10.71374/jfar.v25.i1.18