An expanded tax model to improve tax compliance amongst micro-businesses

2021 ◽  
Author(s):  
◽  
Sipho S. Mkhwanazi
Keyword(s):  
South African ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Theoretical Models ◽  
Financial Statements ◽  
Business Owners ◽  
City Centre ◽  
Research Approach ◽  
Compliance Behavior ◽  
Compliance Model

Taxation plays a significant role in any country’s economy, since countries depend on the tax revenues they collect to generate the resources they require to meet their expenditure needs. The contribution of micro-businesses in South Africa, both to society and to the economy, is such that they have the potential to reduce the high rates of unemployment, to reduce poverty and to help address inequality. However, these businesses are known to face challenges with regards to complying with their tax obligations. Therefore, in this study, the conceptual framework presented by Fischer’s Tax Compliance Model is explored and its limitations considered in order to find possible solutions to improve tax compliance amongst micro-businesses. The aim of this study was therefore to expand existing theoretical models to further understand tax compliance behavior amongst these micro-businesses. The study adopted a quantitative research approach and a questionnaire was randomly distributed to micro-businesses in the following areas of eThekwini: a suburban area (Durban North), a township area (Umlazi), a rural area (Umbumbulu) and the city centre of Durban. Of the selected sample of 392 micro businesses, only 242 micro-business owners completed the questionnaires despite an extension of time being granted. Three research assistants were employed to assist the researcher in the data collection. The analytic software (SPSS) Version 26.0 was used to analyze the data. Results include the presentation of biographical data of the respondents, along with factors selected for inclusion which would enable a deeper understanding to emerge of aspects needed to improve tax compliance amongst this group of taxpayers. The findings indicate that these business owners share many of the characteristics of other businesses in their tax compliance behavior, but also that there were specific additional factors which affected them as regards tax compliance particularly involving the three aspects selected as a focus by the researcher: registration for tax, keeping of accurate accounting records, and drawing up of financial statements. These findings enabled an expanded tax compliance model to be presented. The study therefore contributes to improving the understanding of tax compliance behavior amongst micro-businesses in eThekwini Municipality. It recommends that, in order to improve the level of tax compliance amongst this group, the South African Revenue Services (SARS) must find better ways of communicating with, and assisting, micro-business owners to register their businesses for tax and they must emphasize the importance of keeping accurate accounting records, along with the need to prepare accurate financial statements for their businesses.

scholarly journals Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan

2019 ◽  
Vol 19 (2) ◽  
pp. 108
Author(s):  
Sifera Patricia Maithy ◽  
Sutrisno Sutrisno ◽  
Bambang Hariadi
Keyword(s):  
Data Collection ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Survey Method ◽  
Behavior Control ◽  
Factors Affecting ◽  
Compliance Behavior ◽  
Compliance Model

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.

scholarly journals A tax compliance risk profile of guesthouse owners in Soweto, South Africa

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Marina Bornman ◽  
Pusheletso Ramutumbu
Keyword(s):  
South Africa ◽  
High Risk ◽  
Small Business ◽  
Tax Compliance ◽  
Business Owners ◽  
Risk Profile ◽  
Research Approach ◽  
Small Business Owners ◽  
Guest House ◽  
Compliance Behaviour

Background: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation. These aspects are: they are likely to perceive more opportunities not to comply than employed taxpayers; they are likely to lack meaningful taxation knowledge and they are likely to frame the paying of taxes as a loss.Aim: The aim of this article was to sketch a tax compliance risk profile of guest house owners in Soweto to suggest strategies to negate those factors that may negatively influence their compliance behaviour.Setting: Tax compliance is a priority for tax administrations, especially in developing countries such as South Africa where small businesses are a high compliance risk group. Small guest houses’ income is usually variable and/or cash-based and not easily verifiable against third-party data, which creates a high risk of non-compliance.Methods: A mixed methods research approach was followed. Empirical evidence in the form of semi-structured questionnaires administered face-to-face with 23 guest house owners in Soweto was statistically and thematically analysed to compile a profile of the tax compliance risk according to the framework for tax compliance behaviour of small business owners.Results: Factors such as age, gender and tax morale show favourable results for tax compliant behaviour. However, perceptions of fairness, perceived opportunity for non-compliance, knowledge deficits, decision frames, industry, business size and social norms embrace a high risk of non-compliance for this population.Conclusion: Information pointing out the factors that could negatively influence tax compliance behaviour in this population was obtained. Strategies for empowering small business owners to comply voluntarily with their tax obligations are suggested and include, for example, taxpayer education and improved communication efforts from the revenue authority.

scholarly journals THE CHALLENGES FACED BY AFRICAN FEMALES IN THE CONSTRUCTION INDUSTRY. EVIDENCE FROM A SELECTED METROPOLIS OF THE EASTERN CAPE

2021 ◽  
Vol 26 (4) ◽  
pp. 107-117
Author(s):  
Tshepo TLAPANA ◽  
Zintle Mngeni
Keyword(s):  
Construction Industry ◽  
South African ◽  
Quantitative Research ◽  
Job Creation ◽  
Research Approach ◽  
Eastern Cape ◽  
Positive Role ◽  
Research Findings ◽  
The Many ◽  
Female Professionals

The South African construction industry has successfully held a positive role in the transformation of the country over the years through economic development, infrastructure, and job creation. The purpose of the study was to probe the challenges that hinder the progress of black female professionals to become successful entrepreneurs in the construction industry. The study pursued a quantitative research approach. A questionnaire-based survey was utilized to gather data from participants at the selected location of the Buffalo City Metropole, Eastern Cape. The research findings revealed that although there are still challenges faced by African females, there is still considerable growth of women-owned SMME’s and the retention of African female professionals within the construction industry has significantly improved. It was also concluded that the many Government initiatives have also played a key role in these successes, though participants have also noted that there are some areas for improvement on these programs.

scholarly journals Technological challenges influencing the implementation of green energy in the SME sector in KwaZulu-Natal (KZN)

2017 ◽  
Vol 8 (3) ◽  
pp. 157-164
Author(s):  
Dabululwandle Memka ◽  
Lawrence Mpele Lekhanya
Keyword(s):  
South African ◽  
Quantitative Research ◽  
Green Energy ◽  
Green Technology ◽  
Research Approach ◽  
Energy Technologies ◽  
Adoption And Implementation ◽  
Kwazulu Natal ◽  
Energy Projects ◽  
Generating Matrix

Electricity is an essential basic need that the South African government needs to pay special attention. A continuous or uninterrupted supply of electricity is essential for industrial production and economic growth and development. Since South Africa is overly reliant on coal fired electricity generating technologies which are environmentally damaging, the move towards green energy technologies to form part of the electricity generating matrix is highly desirable not only to reduce environmental pollution, but also to increase the supply of electricity to meet rising demand. However, the adoption and implementation of green energy projects has not been that easy and progress has been far from satisfactory. This study was therefore consummated to assess the effectiveness of installed green technology in the area of Pinetown in Kwazulu-Natal. The study also investigated the technological challenges affecting the implementation of green energy projects in SME sector in Pinetown Kwazulu-Natal. Furthermore, the study also examined as to what extent technological challenges are affecting the use of installed green technology in the selected area of Pinetown in Kwazulu-Natal. This was followed by exploring strategies that could be implemented to improve effectiveness of installed green technology in Pinetown. A quantitative research approach was adopted. Data collection for this study was performed by distributing and collecting a structured survey questionnaire to respondents. Data analysis for this research was performed using SPSS.

scholarly journals The acceptance and use of online shopping in Limpopo province

2021 ◽  
Vol 23 (1) ◽  
Author(s):  
Michael N. Moeti ◽  
Sello N. Mokwena ◽  
Dimakatso D. Malebana
Keyword(s):  
South African ◽  
Quantitative Research ◽  
Online Shopping ◽  
Limpopo Province ◽  
Relative Advantage ◽  
Easy Access ◽  
Retail Industry ◽  
Research Approach ◽  
External Variables ◽  
Ease Of Access

Background: The retail industry globally provides online shopping services to offer consumers easy access to a variety of shopping services. Like retailers in other countries, the retail industry in South Africa offers online shopping services to its consumers. South African consumers in Limpopo province are still reliant on the traditional shopping method, despite the convenience, ease of access and the elimination of physical boundaries offered by online shopping.Objectives: This article investigated and discussed the factors which affect the acceptance and use of online shopping by consumers in Limpopo province.Method: A quantitative research approach was used in this research. Data were gathered using a paper-based questionnaire and were analysed using Statistical Package for Social Sciences (SPSS) software.Results: The perceived trialability was found to have significant influence on the acceptance and use of online shopping, whereas relative advantage, compatibility, complexity and external variables such as security and awareness were found not to be significant factors in the acceptance and use of online shopping in Limpopo province.Conclusion: The research revealed that the effectiveness of trialability increased the intention to accept and use online shopping. Retail consumers in Limpopo province did not accept and use online shopping because of the lack of experience and trust. Trialability will make it easy for retail consumers in Limpopo province to build confidence in online s hopping, thus consumers may in the future be willing to accept and use online shopping. Retail consumers were found to be willing to accept and use online shopping.

scholarly journals Factors Impacting Employee Absenteeism and The Managers’ Perception of its Causes in the Hotel Industry

2020 ◽  
pp. 1161-1177
Author(s):  
Harriet Mukwevho ◽  
Alufheli Edgar Nesamvuni ◽  
Joseph Robert Roberson
Keyword(s):  
South African ◽  
Quantitative Research ◽  
Negative Impact ◽  
Research Approach ◽  
Gauteng Province ◽  
Family Responsibilities ◽  
Employee Absenteeism ◽  
Significant Negative Impact ◽  
Employee Attendance ◽  
The Cost

The economic viability and success of a hotel depends on the optimisation of all resources, including Human Resources (HR). Absenteeism is an occurrence that can have a significant negative impact on optimising HR in South African hotels in the Gauteng Province. The objective of this study is to identify the factors that contribute to employee absenteeism, as well as describing the hotel employers’ perceptions of employee absenteeism. A quantitative research approach was followed in this study. A survey questionnaire was developed in order to collect data from 13 establishments, with a 3-star to 5-star grading, in the Gauteng Province. The findings reveal that absenteeism is mainly due to family responsibilities including childcare, other causes identified were strikes, fatigue, transport problem and genuine illness. It is evident from the findings that delivery of quality services can be affected negatively, due to abuse of sick leave and the cost associated with absenteeism. The results of this research project will contribute by creating an awareness of the negative impact that absenteeism has on the hotel and what employers could do to improve employee attendance.

scholarly journals The anticipatory psychological contract of management graduates: Validating a psychological contract expectations questionnaire

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Werner G. Gresse ◽  
Barend J. Linde
Keyword(s):  
Labour Market ◽  
South African ◽  
Psychological Contract ◽  
Formation Process ◽  
Quantitative Research ◽  
Descriptive Statistics ◽  
Research Approach ◽  
Theoretical Contribution ◽  
Contract Research ◽  
Contract Formation

Background: It was proposed that if we assess an individual’s mental schema, it may facilitate a better understanding of the psychological contract formation process. This will add a theoretical contribution to the anticipatory psychological contract research, as it will enhance our understanding of the specific terms of the psychological contract, which are only present during the organisation entry phase.Aim: We aimed at developing and validating an instrument to measure the psychological contract expectation of university graduate labour market entrees. This information could enhance our knowledge of both the anticipatory psychological contract and psychological contract development.Setting: The research was conducted on third-year students from two different campuses of a South African university. The sample consisted of a total of 316 participants.Methods: We used an exploratory quantitative research approach to measure prospective employees’ anticipatory psychological contract. The newly developed Psychological Contract Expectations Questionnaire (PCEQ) was administered and analysed.Results: Results indicated that some of the instruments within the PCEQ are reliable and valid to measure the anticipatory psychological contract of graduates. The descriptive statistics and correlation coefficient results clearly enhanced our understanding of how the anticipatory psychological contract works.Conclusion: Our research contributes to anticipatory psychological contract research by introducing the PCEQ questionnaire to effectively measure the anticipatory obligations, anticipatory expectations, entitlement and anticipatory state of the psychological contract of prospective employees’ mental schema.

scholarly journals Some password users are more equal than others: Towards customisation of online security initiatives

2018 ◽  
Vol 20 (1) ◽  
Author(s):  
Rika Butler ◽  
Martin Butler
Keyword(s):  
South African ◽  
Quantitative Research ◽  
Online Survey ◽  
User Authentication ◽  
Demographic Data ◽  
Descriptive Analysis ◽  
Research Approach ◽  
Demographic Groups ◽  
Online Security ◽  
Password Security

Background: Online security is a growing concern and user authentication through passwords remains an important mechanism to protect online assets. Research to date has highlighted the need to address human behaviour but without an indication of where the emphasis of security education, training and awareness (SETA) initiatives should be, beyond improved password practices. Objectives: The aim of this study was to, through analysis of the password behaviour of South African online consumers: (1) understand the prevalence of poor password practices among consumers overall and (2) identify specific password deficiencies prevalent among different demographic groups to be focus areas for tailored intervention programmes. Method: The study uses a quantitative research approach. An online survey was used to gather demographic data, perceptions about online security and applied password practices. A sample of 737 valid responses was analysed for this research. Results: Based on the descriptive analysis of the responses three key observations were made. Firstly, there is a distinct difference in the incidence of poor password practices for all respondents and thus support for tailored interventions. Secondly, there are variances between the practices within different demographic groups that could be used for customisation of interventions. Finally, the different poor practices cannot be uniquely attributed to one particular set of demographics. Conclusion: The study concluded that to improve computer password security in South Africa, password SETA programmes should be customised for areas where individual needs exist and not merely per password practice or demographic group.

scholarly journals Strategic priorities for cultivating commitment amongst academic staff: The militating effect of workplace spirituality

2019 ◽  
Vol 17 ◽  
Author(s):  
Desere Kokt ◽  
Esther P. Palmer
Keyword(s):  
South African ◽  
Quantitative Research ◽  
Academic Staff ◽  
Workplace Spirituality ◽  
Research Approach ◽  
University Management ◽  
Organisational Commitment ◽  
Staff Members ◽  
Managerial Implications ◽  
Critical Competencies

Orientation: Organisational commitment remains an ongoing concern for organisations, especially universities that often struggle to retain academic staff. Universities cannot operate or fulfil their mandate to society without the critical competencies of academic staff.Research purpose: This investigation focused on workplace spirituality as a militating factor in enhancing the commitment of academic staff.Motivation for the study: As organisational commitment remains a challenge for universities, this article contributes to a theoretical and empirical understanding of the militating influence of workplace spirituality. The study is underpinned by social learning theory and proposes strategic priorities to universities – informed by an empirical study conducted amongst academic staff members at a South African university.Research approach/design and method: The study employed a quantitative research approach and a structured questionnaire was administered to 285 academic staff members (ranging from junior lecturers to professors) of a South African university. The research design was a survey and, as a single university formed part of the study, regression analysis was used to establish the relationship between workplace spirituality and organisational commitment.Main findings: The empirical findings showed a strong linear relationship between workplace spirituality and organisational commitment. A regression formula was developed to statistically calculate the commitment score of individuals.Practical/managerial implications: The study proposed strategic priorities that may be useful to university management and human resource practitioners to cultivate increased commitment amongst academic staff.Contribution/value-add: The study contributed empirical evidence of the militating effect of workplace spirituality on organisational commitment, implying that workplace spirituality is a predictor for organisational commitment.

scholarly journals Pengaruh Perputaran Aktiva, Perputaran Kas, dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 307
Author(s):  
Mahmuddin Syah Lubis ◽  
Isna Asdiani Nasution ◽  
Mery Mery ◽  
Jenvony Jenvony ◽  
Vini Yulia ◽  
...  
Keyword(s):  
Causal Relationship ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Regression Method ◽  
Research Approach ◽  
Return On Assets ◽  
Descriptive Research ◽  
Multiple Regression Method ◽  
Asset Turnover

The aim of this research is to test and analyze the effect of asset turnover, cash turnover and the Loan to Deposit Ratio (LDR) on Returns on Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. This study uses a quantitative research approach. This type of research is descriptive research. The nature of the research conducted is a causal relationship. The population of this study was 43 banks listed on the Stock Exchange in 2013-2017 with a sample of 23 banks listed on the Indonesian Stock Exchange in 2013-2017 with 5 years of observation so that the observation samples were 115 financial statements of banking companies listed on the Indonesian Stock Exchange in 2013 -2017. The multiple regression method used in this study. The results of this study are asset turnover that has significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Cash turnover has a significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. The Loan to Deposit Ratio (LDR) has an effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Asset turnover, cash turnover and Loan to Deposit Ratio (LDR) have an effect on and significant on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017.

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