The Causal Structure of Factors Affecting the Intention to Comply with Corporate Income Tax Laws of Accounting Firm
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Abstract
This research aimed to 1) analyze the causal structure explaining the affects of legal incentives, facilitation from officials, and the business environment on the corporate income tax compliance intentions of accounting firms; 2) analyze how this causal structure is affected by accounting firms’ attitudes toward tax as a mediating factor; and 3) develop tax measures and technological tools to assess the risk associated with tax payment in accounting firms in Thailand, thereby supporting the encouragement of compliance with corporate income tax regulations. A quantitative research methodology was employed, collecting data via 400 questionnaires. Data were analyzed using structural equation modeling. In addition, qualitative research was conducted through in-depth interviews with six participants to validate the quantitative findings. Results indicated that legal incentives, facilitation from officials, the business environment, and accounting firms’ attitudes toward tax all had significant effects on intentions to comply with corporate income tax regulations among accounting firms at the 0.05 and 0.01 statistical levels. The qualitative findings were consistent with the quantitative results. Based on these findings, six tax measures and suggestions for the use of technology for assessing tax payment risk were developed to promote compliance among accounting firms and entrepreneurs.
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References
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