Title: Prospective entrepreneurs and determinants of tax compliance intention using the theory of planned behaviour: the moderating role of power

Authors: Sahem Nawafleh

Addresses: Department of Public Administration, Yarmouk University, Irbid, Jordan

Abstract: The study sought to investigate the intention for tax compliance among prospective entrepreneurs using the theory of planned behaviour (TPB). The study also suggested the power of tax authorities which is suggested by the slippery slope framework as a moderator for the suggested factors by TPB. The explanatory, quantitative, cross-sectional approaches were adopted. Using a self-administrated questionnaire, data were collected adopting the convenience sampling, gathering a sample of 595 postgraduate business students who are expected to be prospective entrepreneurs. SEM-AMOS was applied, and results reported that TPB factors explained R² = 34% of the variance in BI which is a moderate level of variance. The attitude was the strongest determinant and SN was seen to be an insignificant determinant. Power increased the achieved variance in BI as become R² = 46%. The interaction effect reported that power was able to dampen the negative effect of SN on BI. Accordingly, discussion, implications, and recommendations were provided.

Keywords: determinants; tax compliance; theory of planned behaviour; TPB; power of tax authorities; moderator; Jordan.

DOI: 10.1504/IJMP.2023.132086

International Journal of Management Practice, 2023 Vol.16 No.4, pp.477 - 494

Received: 26 May 2021
Accepted: 22 Oct 2021
Published online: 11 Jul 2023 *

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