Results and Discussion of Demographic Profile, Reliability Test, Factor Analysis, and Multiple Regression Analysis

This article presents the results and discussion of the demographic profile, reliability test, factor analysis, and multiple regression analysis conducted for the study on tax compliance intention. The article includes information on the respondents' demographic profile, reliability test results, factor analysis results, and multiple regression analysis results.

Results and Discussion
Demographic Profile of the respondents
Results shows that majority of the respondents are female and the proportion of male
comparatively less. Usually in the tax payer database male dominate female taxpayers. Similarly
the results from age distribution shows that 44 % of the respondents are in the age group of 30 -
40, followed by 32 % in 20 -30 age group. In terms of education level 51 5 have bachelor degree
followed by 47 % with master degree. Very less respondents have Phd degree and also the
respondents with only high school degree is also less. Around 58 % of the respondents are
studying accounts which means that people are trying to get the knowledge about the tax
compliance.
In terms of position in the most of the respondents are in the middle management followed by
high management and executive level. This shows that the respondents in the study are most
likely to be in the tax paying bracket. When asked about the TRN number 86 % of the
respondents said that they have TRN number which indicates most of the them pay their
tax, .Results from the tax registration type shows that most of them comes under company VAT
registration followed by legal person VAT registration. Results from turn over shows that
majority of the firms have turnover between 375000 and 1.5 million followed by 27 % having
turnover between 187000 and 375000. The detailed table and graph of the demographic profile
has been shown in the appendix 1.
2) Reliability test
For the current research the reliability test has been conducted to examine the internal
consistency of the questions included in the study. The reliability has been examined using the
Cronbach’s alpha. Since the questionnaire included the liker scale questions, it is considered to
be the most appropriate measure of reliability. In the current research the liker scale was set as
following:
1-Strongly Disagree/ Strongly Unlikely
5- Strongly Agree/Very Likely

Generally the value of Cronbach’s alpha above 0.6 is considered to be acceptable. The results for
Cronbach alpha in the current case is shown in the table below and its shows that the value is
0.907. This indicates that the questions included in the study to collect the data as per the
requirements of the study.
Reliability Statistics
Cronbach's Alpha N of Items
.907 36
Table 1 Results from the Cronbach’s Alpha
While conducting the reliability test, it was also analyzed whether removing some variable can
further lead to increase in the Cronbach’s Alpha value.
Reliability Statistics
Cronbach's Alpha N of Items
.910 35
Table 2 Results from the improvised Cronbach Alpha
On the basis of the results it was realized that, if the variable (question no 31) is removed from
the variable list the value of the Cronbach’s Alpha increases slightly to 0.910. Even though the
value do not increase much, it is still better than the value when all the variables are included.
Reliability test for each independent variable
Tax complying attitude
Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based
on
Standardized
Items
N of Items
.872 .876 6

Summary Item Statistics
Mean Minimu
m
Maximu
m
Range Maximum /
Minimum
Variance N of
Items
Item Means 4.200 4.013 4.450 .437 1.109 .040 6
Item
Variances
.807 .449 1.053 .604 2.345 .045 6
For tax compliance variable the Cron bach alpha is 0.876 which shows that the internal
consistency of the factors has been established.
Normative expectation
Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based
on
Standardized
Items
N of Items
.727 .731 6
Summary Item Statistics
Mean Minimu
m
Maximu
m
Range Maximum /
Minimum
Variance N of
Items
Item Means 4.010 3.854 4.132 .278 1.072 .011 6
Item
Variances
1.245 .860 1.859 .998 2.160 .124 6
Perceived Tax compliance Control
For perceived tax compliance control the Cronbach alpha value is 0.727 which is higher than the
minimum required of 0.6 however the value is lower as compared to the reliability of the other
independent variables.

Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based
on
Standardized
Items
N of Items
.896 .893 14
Summary Item Statistics
Mean Minimu
m
Maximu
m
Range Maximum /
Minimum
Variance N of
Items
Item Means 3.876 3.649 4.199 .550 1.151 .029 14
Item
Variances
1.126 .778 1.525 .747 1.960 .063 14
For the last independent variable also the Cronbach alpha is 0.896 which suggests that the
internal consistency of the independent variable have also been established.
Factor analysis
In this section the results from the factor analysis has been discussed. Factor analysis shows
whether the questionnaire used to collect the data has been as per the requirement of the research
or not.
Firstly the results from the KMO and the Bartlett Test has been shown in the table below.
KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling
Adequacy.
.347
Bartlett's Test of
Sphericity
Approx. Chi-Square 8552.717
df 630
Sig. .000
Table 3 Results from the KMO and Bartlett’s Test

Results from the test shows that the KMO value is 0.374 with the chi square value of 8552.717.
The value is statistically significant which indicates that further analysis can be conducted.
Figure 1 Results from the screen plot
On the basis of the screen plot it can be said that there are 12 variable which are significant as the
line becomes horizontal from the 13th variable onwards. Once the Eigen values are less than 1 the
lines become horizontal. It should be noted that there are total 36 variable which were originally
included in the analysis.

Total Variance Explained
Component Rotation Sums of Squared Loadings
Total % of
Variance
Cumulative
%
1 5.500 15.277 15.277
2 5.464 15.176 30.454
3 3.364 9.345 39.799
4 3.298 9.161 48.960
5 2.933 8.148 57.108
6 2.856 7.933 65.040
7 2.421 6.726 71.766
8 2.176 6.044 77.811
9 1.985 5.513 83.324
10 1.497 4.159 87.483
Extraction Method: Principal Component Analysis.
Table 4 Results from the total variance explained.
As shown in the screen plot, only 12 variables out of 36 variables were able to explain most of
the variance as the Eigen value of these variables was higher than 1. The table above shows the
variance explained by each of the 12 variables. The first factor is able to explain 15.27 % of the
total variance followed by 15.17 by the second variable. Results from the variance explained is
shown in the table. Furthermore results also shows that 12 factors are able to explain 87.43 % of
the total variance. Rest of the 24 variables are only able to explain 12 % of the variance. The
detailed results of the factor analysis has been shown in the Appendix II.
Rotated Component Matrixa
Component
1 2 3 4 5 6
1 .795
2 .864
3 .552 .652
4 .658

5 .704
6 .627
7 .700
8 .674
9 .730
10 .558
11 .928
12 .906
13 .549
14 .560
15 .822
16 .870
17 .854
18 .704
19 .763
20 .885
21 .813
22 .545 .643
23 .858
24 .627
25 .765
26 .521 .531
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a. Rotation converged in 9 iterations.
Furthermore the results from the rotted component matrix shows that the major factors are
related to F7, F 13, F14, F 19, F 22, F 23, F 24, and F 26. This is because these factors are in the
first column of the matrix which suggest these are the most important factors. Similarly the
second important factors include F 1, F2, F3 and F 8 and F 9 as these factors are in the second
column of matrix. Similarly the 4th important factors comes out to be F 4, F5, F6 F8 and F 15.
Furthermore F 3, F 11, F 12 are the factors which are the 5th important factors. Lastly the 6th
important variables include the F 17, F 18 and F 21. This results indicate that all the variables
can be categorized in 6 different factors which then can be used to find the impact on the
dependent variable.

Multiple regression analysis
The regression analysis is has been performed to find the impact of the independent variables on
the dependent variable. The impact is decided on the basis of the regression coefficient of the
independent. If the coefficient is positive then the independent variable have positive and if the
regression coefficient is negative then the impact is also negative. For the current research the
dependent and the independent variables are as follows:
Dependent variable:
 Tax compliance intention
Independent variable:
 Tax complying attitude
 Normative expectation
 Perceived Tax compliance Control
Moderator variable:
 Perceived Tax compliance Control * tax compliance intention

Figure 2 Normality test
However, before performing the regression analysis it is important to test the assumptions of the
linear regression analysis. One of the most important assumption is of normality. To examine the
normality, the histogram has been drawn for the dependent variable and the figure is shown
above. The results shows that the histogram is bell shaped which confirms that the dependent
variable follows the normal distribution. The normality suggests that most of the data points are
near the mean value and the variance is low. Since the normality has been established further
analysis can be conducted.
Results from the regression analysis are shown in the table below.

Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of
the Estimate
Durbin-
Watson
1 .543a .295 .275 .42603 2.046
a. Predictors: (Constant), Moderator, Normative , Perceived, Tax
compling attitude
b. Dependent Variable: Dependent
Table 5 Results from the Model summary
As shown in the table above the R squared value is 0.29 which suggests that the independent
variables included in the data set are able to explain 29 % of the variation in the dependent
variable. Rest of the variation in the dependent variable is explained by some other factors
which are not the part of the regression equation.
ANOVAa
Model Sum of
Squares
df Mean Square F Sig.
1
Regression 11.077 4 2.769 15.257 .000b
Residual 26.499 146 .182
Total 37.576 150
a. Dependent Variable: Dependent
b. Predictors: (Constant), Moderator, Normative , Perceived, Tax compiling
attitude
Table 6 Results from the ANOVA table
Similarly the ANOVA table indicates that the F value is 15.25. This value shows the cumulative
impact of all the explanatory variables used in regression analysis on the dependent variable. In

the current case the F value is statistically significant as the p value is less than 0.05. So the
cumulative impact is significant.
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 1.717 .312 5.496 .000
Tax compling
attitude
.145 .059 .213 2.454 .015 .640 1.563
Normative .103 .057 .155 1.791 .075 .649 1.541
Perceived -.049 .052 -.077 -.945 .346 .721 1.387
Moderator .350 .078 .365 4.464 .000 .720 1.388
a. Dependent Variable: Dependent
Table 7 Results for regression coefficients
Results from regression coefficient shows that tax compiling has positive and significant impact
on the dependent variable. Similarly normative and perceived quality al so shows positive impact
on the dependent variable, however the coefficients are not statistically significant. Finally the
moderator variable shows statistically significant and positive impact on dependent variable. The
regression coefficient of the independent variables can be interpreted as follows;
Tax complaining attitudes: with one unit increase in the tax complaining attitudes, the tax
complaining attitude increase by 0.145 units, holding all other factors constant.
Normative expectation – with one unit increase in the normative expectation, the tax compliance
intention increases by 0.103, holding all other factors constant.
Perceived tax compliance – with one unit increase in the perceived tax compliance control, the
tax compliance intention decreased by 0.049 units, holding all other factors constants.
Moderator – with one unit increase in the moderator variable, the tax compliance intention
increased by 0.35 holding all other factors constant.

To examine the existence of the multicollinarity, the VIF test has been performed and the results
from the collinearity statistics shows that the VIF values are between 1 and 10 which indicates
that there is no problem of multicollinarity in the regression equation(Armstrong, 2012; Iaci and
Singh, 2012).
Many previous scholars have also studied the factors affecting the tax compliance intention and
different scholars have identified various factors. A study by (MACHOGU, 2011) have shown
that the factors such as public governance quality, ethinicity and the attitudes affect the tax
compliance. Another study by (Engida and Abera, 2014) identified different factors such as the
economic factors ( benefit and cost of tax evasion, rate of tax, audits), institutional factors ( tax
authority, role of government) , social factors (positive perception, government policies) and
individual factors ( individual finance, awareness, attitude, knowledge). On the other hand
(Remali et al., 2015) analyzed the factors affecting the non-compliance of taxpayers. On the
basis of the results from the primary data authors concluded that the tax morale and the personal
morale are significantly related to the attitude of tax non-compliance. Furthermore the study by
(Marandu, Mbekomize and Ifezue, 2015) review and analyze the factors affecting the taxpayers
compliance. Secondary data was collected for the time period 1985-2012, Results from the study
suggests that the normative, attitudinal and subjective variables are the major factors affecting
the tax compliance. Results from this study are similar to the findings of the current study. This
shows that the current research is in line with the previous researches and can help to fill the gap
in the existing literature.
Furthermore the results from the data analysis also shows that the tax compliance intention is
positively and significantly correlated with tax compliance attitude. Also the relationship
between the normative expectation and the tax compliance intention are also positively and
significantly correlated. This indicates that people with positive normative expectation about the
tax compliance are expected to pay tax. This is may be because the people have positive
expectation, that the paid tax will be used for the betterment of the society which will improve
the overall wellbeing of all the people. Paying tax is also social responsibility so, people with

positive attitude are expected to pay tax on time. In addition the relation between normative
expectation and tax compliance attitude is also positively related.
Even though the research tried to cover all the relevant point on the basis of the collected data.
However this research also have some limitations. The first limitation is that only the
quantitative analysis has been conducted. However for most of the research related to human
behavior and attitude qualitative research is considered to be most appropriate. Also the sample
size in the current study is also small, so the results from the analysis cannot be generalized to
the entire population. Finally the cost and time limitation are also associated with the research.
Hypothesis testing
Taxpayers’ Attitude toward Tax compliance is a good predictor for taxpayers’ intention to
comply to the tax law
H1.a: Behavioral Belief of Taxpayers toward registration compliance toward Tax compliance
will influence their intentions toward tax compliance positively.
Since the coefficient if positive the hypothesis is accepted.
H1.b: Behavioral Belief of taxpayers toward Tax filing and payment on time will influence their
intentions toward tax compliance positively
Since the coefficient of the moderator variable is positive and significant the hypothesis is
accepted.
H2: Taxpayers’ normative and expectation toward tax compliance is a good predictor for
taxpayers’ intention to comply to the tax law
H2.a: Taxpayers’ subjective norms by other taxpayers and consumers toward tax compliance
will influence their intentions toward tax compliance positively.

The coefficient of the normative expectation is positive so the hypothesis is accepted.
H2.b: Taxpayers’ normative belief the taxpayers on their own toward tax compliance will
influence their intentions toward tax compliance positively
The coefficient of moderate variable is positive so the hypothesis is accepted.
H3: Perceived Tax compliance Control of knowledge level toward tax compliance is a good
predictor for taxpayers’ intention to comply with the tax law
H3.a: Tax Awareness toward Tax compliance by taxpayers will influence taxpayer’s intentions
toward tax compliance positively.
Since the coefficient of perceived is negative so the hypothesis cannot be accepted.
H3.b: Tax Knowledge toward Tax compliance will influence taxpayer’s intentions toward tax
compliance positively
The coefficient of the perceived is negative so the hypothesis cannot be accepted.
H3.c: Tax understanding toward Tax compliance will influence taxpayer’s intentions toward tax
compliance positively
Since the coefficient of moderator variable is positive and significant, the hypothesis is accepted.
H3.d: Tax awareness toward Tax compliance is a good mediator for taxpayer’s knowledge
toward tax compliance
Since the coefficient of the moderator is positive and significant the hypothesis can be accepted.
H3.E: Tax knowledge toward Tax compliance is a good mediator for taxpayer understands
toward tax compliance
The positive and significant coefficient of moderator variable lead to acceptance of the
hypothesis.
H4: Tax intention is a good predictor of tax compliance behavior of taxpayers
The coefficient is positive, however not significant. So the hypothesis cannot be accepted
H5: Training is a good moderator between intention and compliance behavior of tax period
Since the moderator variable is positive and significant so the hypothesis can be accepted.

References
Armstrong, J. S. (2012) ‘Illusions in regression analysis’, International Journal of Forecasting,
6, pp. 689–694.
Engida, T. and Abera, G. (2014) ‘Factors influencing Taxpayers’ Compliance with Tax System:
An Empirical Study of Mekelle City, Ethiopia’, Journal of Tax Research 12, 12(2), pp. 433–452.
Iaci, R. and Singh, A. K. (2012) ‘Clustering high dimensional sparse casino player tracking
datasets.’, UNLV Gaming Research & Review Journa, 16(1), pp. 21–43.
MACHOGU, P. B. (2011) FACTORS INFLUENCING AN INDIVIDUAL’S INCOME TAX
COMPLIANCE: A CASE OF SELECTED MSEs IN KASARANI CONSTITUENCY. Nairobi.
Marandu, E. E., Mbekomize, C. J. and Ifezue, A. N. (2015) ‘Determinants of Tax Compliance: A
Review of Factors and Conceptualizations’, International Journal of Economics and Finance,
7(9).
Remali, A. mohd et al. (2015) ‘Factors Affecting the Tax Non-Compliance Attitude’, in
National Symposium & Exhibition on Business & Accounting. Tenaga: UNITEN.

APPENDIX
Factors affecting the tax compliance intention
Data analysis
Frequency analysis of Demographic profile
Gender
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Female 76 50.3 50.3 50.3
Male 75 49.7 49.7 100.0
Total 151 100.0 100.0
Female Male
50.3
49.7
Gender

Nationality
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
AE - United Arab
Emirates
37 24.5 24.5 24.5
BH - Bahrain 2 1.3 1.3 25.8
CA - Canada 6 4.0 4.0 29.8
CN - China 18 11.9 11.9 41.7
GB - United Kingdom 2 1.3 1.3 43.0
IN - India 38 25.2 25.2 68.2
JO - Jordan 5 3.3 3.3 71.5
LB - Lebanon 3 2.0 2.0 73.5
MA - Morocco 2 1.3 1.3 74.8
OM-Oman 1 .7 .7 75.5
PK - Pakistan 13 8.6 8.6 84.1
RU - Russia 6 4.0 4.0 88.1
SA - Saudi Arabia 11 7.3 7.3 95.4
SU-Sudan 1 .7 .7 96.0
US - United States 6 4.0 4.0 100.0
Total 151 100.0 100.0
AE - United Arab Emirates
BH - Bahrain
CA - Canada
CN - China
GB - United Kingdom
IN - India
JO - Jordan
LB - Lebanon
MA - Morocco
OM-Oman
PK - Pakistan
RU - Russia
SA - Saudi Arabia
SU-Sudan
US - United States
24.5
1.3 4.0
11.9
1.3
25.2
3.3 2.0 1.3 0.7
8.6
4.0 7.3
0.7 4.0
Nationality
Age

Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Above 50 13 8.6 8.6 8.6
Between 20 to
30
49 32.5 32.5 41.1
Between 30 to
40
67 44.4 44.4 85.4
Between 40 to
50
22 14.6 14.6 100.0
Total 151 100.0 100.0
Above 50 Between 20 to 30 Between 30 to 40 Between 40 to 50
8.6
32.5
44.4
14.6
Age
Level of education (Specify the highest level)
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Bachelor degree 77 51.0 51.0 51.0
High School or
below
1 .7 .7 51.7
Master Degree 71 47.0 47.0 98.7
PhD 2 1.3 1.3 100.0
Total 151 100.0 100.0

Bachelor degree High School or below Master Degree PhD
51.0
.7
47.0
1.3
Education level
Do you hold any Accounting, Finance or Audit professional certificate?
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
No 56 37.1 37.1 37.1
Under exams or
studying
7 4.6 4.6 41.7
Yes 88 58.3 58.3 100.0
Total 151 100.0 100.0
No Under exams or studying Yes
37.1
4.6
58.3
Studying accounts or audit prfessional
certificate

Your position in the company:
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Accountant clerk 8 5.3 5.3 5.3
ACCOUNTANT
CLERK
7 4.6 4.6 9.9
Board of members 16 10.6 10.6 20.5
Executive level 20 13.2 13.2 33.8
High management 22 14.6 14.6 48.3
Library officer 1 .7 .7 49.0
Middle Management 72 47.7 47.7 96.7
The owner 5 3.3 3.3 100.0
Total 151 100.0 100.0
Accountant clerk
ACCOUNTANT CLERK
Board of members
Executive level
High management
Library officer
Middle Management
The owner
0.0
10.0
20.0
30.0
40.0
50.0
60.0
Position in the company
2) Frequency table for other demographic variables
Does your company have a TRN number
Frequency Percent Valid
Percent
Cumulative
Percent
Valid In process 18 11.9 11.9 11.9
No 3 2.0 2.0 13.9

Yes 130 86.1 86.1 100.0
Total 151 100.0 100.0
In process No Yes
11.9
2.0
86.1
TRN number
What is the type of your tax registration?
Frequency Percent Valid
Percent
Cumulative
Percent
Valid Company Excise Tax
registration
4 2.6 2.6 2.6
Company Excise Tax
registration, Company
VAT registration
11 7.3 7.3 9.9
Company VAT
registration
109 72.2 72.2 82.1
Company VAT
registration, Group
VAT registration
3 2.0 2.0 84.1
Group VAT
registration
4 2.6 2.6 86.8
I guess we dont have
tax application since its
a goverment sector
1 .7 .7 87.4
Legal person VAT
registration
19 12.6 12.6 100.0

Total 151 100.0 100.0
Company Excise
Tax registration Company Excise
Tax registration,
Company VAT
registration
Company VAT
registration Company VAT
registration,
Group VAT
registration
Group VAT
registration I guess we dont
have tax
application
since its a
goverment
sector
Legal person
VAT registration
2.6 7.3
72.2
2.0 2.6 0.7
12.6
Tax registration type
Your company/individual turnover (sales) in the last 12 months
(approximately) in AED is
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Above 100m 7 4.6 4.6 4.6
Below 187,500 4 2.6 2.6 7.3
Between 1.5m to 50m 32 21.2 21.2 28.5
Between 187,000 and
375,000
42 27.8 27.8 56.3
Between 375,000 and
1.5 m
52 34.4 34.4 90.7
Between 50m to 100 m 6 4.0 4.0 94.7
More than 50m 8 5.3 5.3 100.0
Total 151 100.0 100.0

Above 100m Below 187,500 Between 1.5m
to 50m Between
187,000 and
375,000
Between
375,000 and 1.5
m
Between 50m
to 100 m More than 50m
4.6 2.6
21.2
27.8
34.4
4.0 5.3
Turnover
Your business sector is:
Frequency Percent Valid
Percent
Cumulative
Percent
Valid Banking, accounting or
financing
7 4.6 4.6 4.6
Construction 21 13.9 13.9 18.5
Consulting 12 7.9 7.9 26.5
Education 4 2.6 2.6 29.1
Extraction of oil and
gas etc.
8 5.3 5.3 34.4
Food processing 9 6.0 6.0 40.4
Franchising 9 6.0 6.0 46.4
General trading 9 6.0 6.0 52.3
Healthcare/hospitals/
Pharmaceuticals
5 3.3 3.3 55.6
Information technology 8 5.3 5.3 60.9
Insurance 10 6.6 6.6 67.5
Legal services 1 .7 .7 68.2
Manufacturing 23 15.2 15.2 83.4
Other Services 8 5.3 5.3 88.7
others 4 2.6 2.6 91.4
Real estate 8 5.3 5.3 96.7
Retail sales 1 .7 .7 97.4

Telecommunication 4 2.6 2.6 100.0
Total 151 100.0 100.0
4.6
13.9
7.9
2.6 5.3 6.0 6.0 6.0 3.3 5.3 6.6
0.7
15.2
5.3 2.6 5.3
0.7 2.6
Business sector
From your point of view; which tax procedure you find unclear and difficult to
comprehend ? and you wish to have more knowledge about it
Frequency Percent Valid
Percent
Cumulative
Percent
Valid Compliance and audit
requirements
1 .7 .7 .7
Deregistration 7 4.6 4.6 5.3
Deregistration,
Compliance and audit
requirements, Refunds
1 .7 .7 6.0
Deregistration,
Different VAT tax
types (what is 5%, 0
tax, exempted ),
Refunds
1 .7 .7 6.6
Deregistration, Filing
returns, Penalties
1 .7 .7 7.3
Deregistration,
Payment on returns,
Import and export
declarations
1 .7 .7 7.9
Deregistration,
Penalties
1 .7 .7 8.6

Different VAT tax
types (what is 5%, 0
tax, exempted ),
Refunds
1 .7 .7 9.3
Filing returns 30 19.9 19.9 29.1
Filing returns,
Compliance and audit
requirements, Import
and export declarations
3 2.0 2.0 31.1
Filing returns, Different
VAT tax types (what is
5%, 0 tax, exempted ),
Penalties, Refunds,
Import and export
declarations
8 5.3 5.3 36.4
Filing returns, Payment
on returns, Compliance
and audit requirements,
Import and export
declarations
4 2.6 2.6 39.1
Filing returns, Payment
on returns, Different
VAT tax types (what is
5%, 0 tax, exempted ),
Import and export
declarations
1 .7 .7 39.7
Filing returns, Payment
on returns, Different
VAT tax types (what is
5%, 0 tax, exempted ),
Penalties, Compliance
and audit requirements,
Refunds
4 2.6 2.6 42.4
Filing returns, Payment
on returns, Different
VAT tax types (what is
5%, 0 tax, exempted ),
Refunds
3 2.0 2.0 44.4
Filing returns, Penalties 7 4.6 4.6 49.0
Filing returns, 7 4.6 4.6 53.6

Filing returns,
Penalties, Refunds
9 6.0 6.0 59.6
Filing returns, Refunds 10 6.6 6.6 66.2
Payment on returns 11 7.3 7.3 73.5
Payment on returns,
Compliance and audit
requirements, Import
and export declarations
9 6.0 6.0 79.5
Payment on returns,
Different VAT tax
types (what is 5%, 0
tax, exempted ),
Penalties, Compliance
and audit requirements,
Refunds, Import and
export declarations
1 .7 .7 80.1
Payment on returns,
Penalties, Compliance
and audit requirements,
Refunds
1 .7 .7 80.8
Payment on returns,
Penalties, Refunds,
Import and export
declarations
1 .7 .7 81.5
Penalties 8 5.3 5.3 86.8
Penalties, Import and
export declarations
1 .7 .7 87.4
Penalties, Refunds 1 .7 .7 88.1
Refunds 5 3.3 3.3 91.4
Registration 11 7.3 7.3 98.7

Registration,
Deregistration, Filing
returns, Payment on
returns, Different VAT
tax types (what is 5%, 0
tax, exempted ),
Penalties, Compliance
and audit requirements,
Refunds, Import and
export declarations
1 .7 .7 99.3
Registration, Filing
returns
1 .7 .7 100.0
Total 151 100.0 100.0
2) Reliability test
Tax complying attitude
Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based
on
Standardized
Items
N of Items
.872 .876 6
Summary Item Statistics
Mean Minimu
m
Maximu
m
Range Maximum /
Minimum
Variance N of
Items
Item Means 4.200 4.013 4.450 .437 1.109 .040 6
Item
Variances
.807 .449 1.053 .604 2.345 .045 6
Normative expectation

Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based
on
Standardized
Items
N of Items
.727 .731 6
Summary Item Statistics
Mean Minimu
m
Maximu
m
Range Maximum /
Minimum
Variance N of
Items
Item Means 4.010 3.854 4.132 .278 1.072 .011 6
Item
Variances
1.245 .860 1.859 .998 2.160 .124 6
Perceived Tax compliance Control
Reliability Statistics
Cronbach's
Alpha
Cronbach's
Alpha Based
on
Standardized
Items
N of Items
.896 .893 14
Summary Item Statistics
Mean Minimu
m
Maximu
m
Range Maximum /
Minimum
Variance N of
Items
Item Means 3.876 3.649 4.199 .550 1.151 .029 14
Item
Variances
1.126 .778 1.525 .747 1.960 .063 14
Results from the reliability test shows that the Cronbach’s alpha value for each independent
variables is more than required value of 0.6 so the reliability of the questions has been
established.

Factor Analysis
Descriptive
Descriptive Statistics
Mean Std.
Deviation
Analysis
N
1) ) How important do
you believe that
businesses should
register in the tax
system if they reached
the threshold or they
are obliged as per the
law?
4.3907 .99313 151
2) My company
registering in the tax
portal as required will
result in getting a TRN
to generate a tax
invoice and comply to
the tax law:-
4.4503 .67021 151
3) I believe that
registering all the
business under the
correct tax criteria with
including correct
information and
effective date will
impact their tax
compliance behavior
4.0132 .87929 151
4) How important do
you believe that
businesses should file
and pay tax due to the
government?
4.0132 1.02623 151

5) My company filing
the tax return on time
and paying it will result
in being complied to
the tax law
4.2848 .86701 151
6) I believe that paying
the government on time
with correct tax amount
will have major
consequences on the
economy
4.0464 .91169 151
7) Other businesses will
expect me to adhere to
law and pay the
collected tax on the due
date.
3.9603 1.05755 151
8) My Customers will
expect me to adhere to
the law when applying
tax and to pay the
government the
collected tax on due
date.
4.0795 .92753 151
9) Government
motivation through
media will influence
my intention to comply
3.9603 .99251 151
10) I will feel guilty if I
do not report the correct
amount of tax collected
4.0728 1.14367 151
11) I believe It is
against our company
value not to comply to
the tax law by
registering or paying
the government the due
taxes:-
4.1325 1.15859 151

12) I believe it is
unethical to overcharge
consumers
(prices/percentage of
tax), or by not issuing
the correct tax invoice
3.8543 1.36332 151
13) I am confident to
comply even though
there is low level of
awareness about tax
law
3.9934 1.12248 151
14) I am aware about
the different tax laws,
regulations published,
rights and obligations to
file and pay any sort of
taxes
3.9073 .88205 151
15) I am able to
calculate taxes, in
which product taxes
applied, pay taxes, and
report taxes.
3.9470 .95769 151
16) The presence of
low level of tax
awareness will not
affect my compliance
4.0000 1.03280 151
17) Without being
aware of tax system I
will be less likely to
know or understand
how to comply
4.1987 .90936 151
18) I am confident to
comply even if fully
knowledgeable about
tax law (moderate level
of knowledge in Tax
Return, modes of
payment, the reporting
of Tax Return, fines,
and adjustments)
3.9470 .93658 151

19) I know the
procedure of Taxation
covering the delivery of
tax return, modes of
payment and reporting
of tax returns, different
fines, as well as the due
date of payment and
reporting
4.0000 1.15470 151
20) The presence of
low level of tax
knowledge will not
affect my compliance
3.6755 1.09270 151
21) Without level of
knowledge about tax
system I will be less
efficient to understand
how to comply
3.9338 .94987 151
22) I am confident to
comply even though I
might have low level of
understanding
3.9735 1.07670 151
23) I understand the full
procedure of tax
registration, filing and
payment which make
me capable of
complying 100%
3.6490 1.19554 151
24) It’s in my control to
understand the tax law
which will affect my
intention to comply
3.7020 1.21543 151
25) The presence of
low level of
understanding will not
affect my compliance
3.6821 1.23489 151

26) People who do
understand the taxation
law will tend to avoid
paying tax in illegal
ways
3.6556 1.00695 151
27) Efficient training
and workshops on tax
laws and procedure will
assist
companies/individual in
increasing tax
compliance behavior?
4.1921 .76346 151
28) Info-graphs,
awareness campaigns,
articles and others tools
used in multimedia
channels can increase
tax compliance
behavior?
4.0927 .95464 151
29) Training is a better
tool to increase people
compliance then
penalties?
4.3775 .60819 151
30) Business should get
trained rather than
hiring tax agent?
4.1788 .80072 151
31) If people have
intentions to comply
they will usually
comply to tax
3.9470 .94367 151
32) If the government
imposes strict penalties
people intention to pay
tax will increase
3.9536 1.17948 151
33) If the probability of
detection of
noncompliance is high;
people intention to
comply will increase
4.1722 .81455 151

34) What do you think
if you have full
understanding your
likelihood to have
compliance intention?
4.1656 .72508 151
35) If you have high
expectations from your
stakeholders to follow
tax regulations; how
much likely your
intention to comply to
the tax?
4.1656 .73422 151
36) Do you think that
tax compliance
intention is affected
more by motivating
system (increasing
awareness,
understanding and
changing behavior of
the market) rather than
imposing more
penalties and
conducting Audit more
often)?
4.2649 .78062 151
KMO value
KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling
Adequacy.
.347
Bartlett's Test of
Sphericity
Approx. Chi-Square 8552.717
df 630
Sig. .000

Rotated Component Matrixa
Component
1 2 3 4 5 6 7 8
1) ) How important do
you believe that
businesses should register
in the tax system if they
reached the threshold or
they are obliged as per
the law?
.801

2) My company
registering in the tax
portal as required will
result in getting a TRN to
generate a tax invoice and
comply to the tax law:-
.790
3) I believe that
registering all the
business under the correct
tax criteria with including
correct information and
effective date will impact
their tax compliance
behavior
.646
4) How important do you
believe that businesses
should file and pay tax
due to the government?
.730
5) My company filing the
tax return on time and
paying it will result in
being complied to the tax
law
.836
6) I believe that paying
the government on time
with correct tax amount
will have major
consequences on the
economy
.659
7) Other businesses will
expect me to adhere to
law and pay the collected
tax on the due date.
8) My Customers will
expect me to adhere to
the law when applying
tax and to pay the
government the collected
tax on due date.
.811

9) Government
motivation through media
will influence my
intention to comply
.583
10) I will feel guilty if I
do not report the correct
amount of tax collected
11) I believe It is against
our company value not to
comply to the tax law by
registering or paying the
government the due
taxes:-
.934
12) I believe it is
unethical to overcharge
consumers
(prices/percentage of tax),
or by not issuing the
correct tax invoice
.926
13) I am confident to
comply even though there
is low level of awareness
about tax law
.522 .650
14) I am aware about the
different tax laws,
regulations published,
rights and obligations to
file and pay any sort of
taxes
.622
15) I am able to calculate
taxes, in which product
taxes applied, pay taxes,
and report taxes.
.775
16) The presence of low
level of tax awareness
will not affect my
compliance
.873

17) Without being aware
of tax system I will be
less likely to know or
understand how to
comply
.691
18) I am confident to
comply even if fully
knowledgeable about tax
law (moderate level of
knowledge in Tax Return,
modes of payment, the
reporting of Tax Return,
fines, and adjustments)
.570
19) I know the procedure
of Taxation covering the
delivery of tax return,
modes of payment and
reporting of tax returns,
different fines, as well as
the due date of payment
and reporting
.587
20) The presence of low
level of tax knowledge
will not affect my
compliance
.799
21) Without level of
knowledge about tax
system I will be less
efficient to understand
how to comply
.836
22) I am confident to
comply even though I
might have low level of
understanding
.835
23) I understand the full
procedure of tax
registration, filing and
payment which make me
capable of complying
100%
.517

24) It’s in my control to
understand the tax law
which will affect my
intention to comply
25) The presence of low
level of understanding
will not affect my
compliance
.794
26) People who do
understand the taxation
law will tend to avoid
paying tax in illegal ways
.670
27) Efficient training and
workshops on tax laws
and procedure will assist
companies/individual in
increasing tax compliance
behavior?
28) Info-graphs,
awareness campaigns,
articles and others tools
used in multimedia
channels can increase tax
compliance behavior?
.742
29) Training is a better
tool to increase people
compliance then
penalties?
.799
30) Business should get
trained rather than hiring
tax agent?
.824
31) If people have
intentions to comply they
will usually comply to tax
.550
32) If the government
imposes strict penalties
people intention to pay
tax will increase

33) If the probability of
detection of
noncompliance is high;
people intention to
comply will increase
-.729
34) What do you think if
you have full
understanding your
likelihood to have
compliance intention?
.911
35) If you have high
expectations from your
stakeholders to follow tax
regulations; how much
likely your intention to
comply to the tax?
.918
36) Do you think that tax
compliance intention is
affected more by
motivating system
(increasing awareness,
understanding and
changing behavior of the
market) rather than
imposing more penalties
and conducting Audit
more often)?
.689
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a. Rotation converged in 26 iterations.
Total Variance Explained
Component Rotation Sums of Squared Loadings
Total % of
Variance
Cumulative
%
1 5.500 15.277 15.277
2 5.464 15.176 30.454
3 3.364 9.345 39.799
4 3.298 9.161 48.960

5 2.933 8.148 57.108
6 2.856 7.933 65.040
7 2.421 6.726 71.766
8 2.176 6.044 77.811
9 1.985 5.513 83.324
10 1.497 4.159 87.483
Extraction Method: Principal Component Analysis.
Multiple regression analysis
Results
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of
the Estimate
Durbin-
Watson
1 .543a .295 .275 .42603 2.046
a. Predictors: (Constant), Moderator, Normative , Perceived, Tax
compling attitude
b. Dependent Variable: Dependent
ANOVAa
Model Sum of
Squares
df Mean Square F Sig.
1
Regression 11.077 4 2.769 15.257 .000b
Residual 26.499 146 .182
Total 37.576 150
a. Dependent Variable: Dependent
b. Predictors: (Constant), Moderator, Normative , Perceived, Tax compling
attitude
.
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity
Statistics

B Std. Error Beta Tolerance VIF
1
(Constant) 1.717 .312 5.496 .000
Tax compling
attitude
.145 .059 .213 2.454 .015 .640 1.563
Normative .103 .057 .155 1.791 .075 .649 1.541
Perceived -.049 .052 -.077 -.945 .346 .721 1.387
Moderator .350 .078 .365 4.464 .000 .720 1.388
a. Dependent Variable: Dependent
Collinearity Diagnosticsa
Mode
l
Dimensio
n
Eigenvalu
e
Conditio
n Index
Variance Proportions
(Constant
)
Tax
complin
g
attitude
Normativ
e
Perceive
d
Moderato
r
1
1 4.933 1.000 .00 .00 .00 .00 .00
2 .026 13.746 .01 .16 .02 .78 .00
3 .021 15.395 .11 .01 .55 .01 .13
4 .013 19.454 .22 .73 .31 .12 .00
5 .007 27.092 .66 .10 .12 .08 .87
a. Dependent Variable: Dependent
Residuals Statisticsa
Minimu
m
Maximu
m
Mean Std.
Deviation
N
Predicted Value 3.4135 4.5120 4.0530 .27174 151
Residual -1.06569 1.08608 .00000 .42031 151
Std. Predicted
Value
-2.353 1.689 .000 1.000 151
Std. Residual -2.501 2.549 .000 .987 151
a. Dependent Variable: Dependent

Scatter plot

Residual plot

Scatter plot

Hypothesis Testing
H1: Taxpayers’ Attitude toward Tax compliance is a good predictor for taxpayers’ intention to
comply to the tax law.
As the coefficient of tax compliance is statistically significant, this hypothesis is accepted.
H1.a: Behavioral Belief of Taxpayers toward registration compliance toward Tax compliance
will influence their intentions toward tax compliance positively.

H1.b: Behavioral Belief of taxpayers toward Tax filing and payment on time will influence
their intentions toward tax compliance positively
H2: Taxpayers’ normative and expectation toward tax compliance is a good predictor for
taxpayers’ intention to comply to the tax law
H2.a: Taxpayers’ subjective norms by other taxpayers and consumers toward tax compliance
will influence their intentions toward tax compliance positively
H2.b: Taxpayers’ normative belief the taxpayers on their own toward tax compliance will
influence their intentions toward tax compliance positively
H3: Perceived Tax compliance Control of knowledge level toward tax compliance is a good
predictor for taxpayers’ intention to comply to the tax law
H3.a: Tax Awareness toward Tax compliance by taxpayers will influence taxpayer’s intentions
toward tax compliance positively
H3.b: Tax Knowledge toward Tax compliance will influence taxpayer’s intentions toward tax
compliance positively
H3.c: Tax understanding toward Tax compliance will influence taxpayer’s intentions toward tax
compliance positively
H3.d: Tax awareness toward Tax compliance is a good mediator for taxpayer’s knowledge
toward tax compliance
H3.E: Tax knowledge toward Tax compliance is a good mediator for taxpayer understands
toward tax compliance
H4: Tax intention is a good predictor of tax compliance behavior of taxpayers
H5: Training is a good moderator between intention and compliance behavior of tax period