FACTOR AFFECTING TAX COMPLIANCE (A CASE STUDY ON EMIDIBIR TOWN TAX ADMINISTRATION REVENUE AUTHORITY)

Abstract

The study would be conducted to assess tax compliance problem in Emidibir town revenue authority. The general objective is to assess tax complains problem in Emidibir town revenue authority. 10 sample populations would l be participating in the study out of 56 employees and 97 samples would be participating in the study out of 3444 tax payers. To achieve the desired objective, the researcher use Primary sources of data. The primary data would be collected through structured interview and through questionnaires distributed to employees and tax payers of the authority. The researcher would use simple random and purposive sampling for its advantage of convenient to use and less time consuming. The researcher use descriptive type of research to show the problem. The collect data would analyze by use quantitative and qualitative methods. More over the result is presented by using percentage and table, and the researcher interpreted the finding by using his own personal understanding. Finally, the researcher tried to give conclusion as per the finding sand forwarded applicable recommendations. This study found that Tax payers have lack of awareness regarding tax rules, regulation, directives and procedures. In addition tax payers do not pay tax liability at a given time and there was lack of awareness regarding the payment of their liability.