An empirical study on the determinants of tax morale using structural equation model (SEM): A Philippine particularity
Date of Publication
2018
Document Type
Master's Thesis
Degree Name
Master of Science in Accountancy
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Adviser
Rodiel C. Ferrer
Defense Panel Chair
Alger C. Tang
Defense Panel Member
Mark Vincent B. Bendo
Ankiat Byron Co
Brian C. Gozun
Abstract/Summary
Tax morale can be determined through economic, political and demographic indicators. As such, this paper investigates the effect of tax enforcement and trust in government moderated by demographic characteristics on the tax morale of firms in the Philippines. Using the data taken from the database of Business Environment and Enterprise Performance Survey (BEEPS), 865 firms were analyzed through partial least squares on structural equation of modelling (PLS-SEM). The results show that trust in government has a positive relationship with tax morale unlike tax enforcement. Also, organizational form and location demonstrate a negative relationship to the firms tax morale. Thus, the study concludes that the tax morale of firms in the Philippines can be heavily determined by trust in government while sole proprietorship businesses as compared to corporations, and firms in Metro Manila in contrast to firms outside have low tax morales.
Abstract Format
html
Language
English
Format
Electronic
Accession Number
CDTG007674
Shelf Location
Archives, The Learning Commons, 12F Henry Sy Sr. Hall
Physical Description
ix, 84 pages ; 30 cm. ; 1 computer optical disc ; 4 3/4 in.
Keywords
Tax administration and procedure--Philippines; Structural equation modeling
Recommended Citation
Pacaldo, R. S. (2018). An empirical study on the determinants of tax morale using structural equation model (SEM): A Philippine particularity. Retrieved from https://animorepository.dlsu.edu.ph/etd_masteral/5570