PERSONAL FACTORS INFLUENCING TAX COMPLIANCE IN EDUCATION SECTOR

Abstract

The purpose of this research is to investigate the various Personal Factors that Influence Tax Compliance in Education Sector in Kenya. The study will be limited only to formal employees at Riara University under various schools within the university. The study will help the researchers to determine the relationship between attitudes and morale of individuals towards tax compliance. It will also help them be component advantage towards tax compliance. The research will help individuals and organizations to understand the importance of remaining tax compliant and the consequences of not remaining tax compliant, and thus will be willing to do anything within their means in order to pay taxes on time. The research will also help the government to know how to develop the country economically, technologically and socially from the taxes paid by the citizens. It will also help the government to set favorable tax policies that will encourage citizens to pay taxes. The study will also help the relevant tax authorities to understand how morale and attitude will improve tax compliance. It will also help the tax authorities to make tax payments systems much simpler in order to reduce tax filling complications. The study will adopt exploratory research design which is a type of observational study that summarizes data obtained from a specific population or a representative group at a specified period. The study will adopt questionnaires as a method of data collection which comprises of a closed-answer format. The questionnaire method will be used because it’s cheap, does not require as much effort from the questioner compared to verbal or telephone surveys, which might be a bit expensive. The study will employ charts such pie charts bar charts to analyze the data collected from the research. The population under study is approximated to be one hundred and fifty (150), formal employees at Riara University, mostly aged twenty-three (23) years and above