2026-04-16T17:00:38Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00009560 2024-06-06T05:49:27Z 1582963436320 1582963436320:1582965722087

FACTORS AFFECTING TAX COMPLIANCE IN SELF-ASSESSMENT SYSTEM: A STUDY ON LARGE TAXPAYERS IN YANGON REGION (Naing Oo, 2023) Naing Oo Taxpayers have a greater chance of evading taxes if they are aware of tax- related issues. To improve tax compliance and government revenue, it is very important to improve taxpayer knowledge, which has a higher tendency to promote tax compliance than tax penalties. The main objective of the study is to analyses the factor affecting tax compliance in self-assessment system in terms of taxpayers as well as tax auditors perception. This study used mix-methods of both quantitative and qualitative approaches within the same study. The primary data were gathered from large taxpayers and the tax auditors. There are a total of 300 respondents from large taxpayers companies by using closed-ended questionnaires and then interview to 15 tax auditors with opened-ended questions. The respondents were chosen randomly. The quantitative results show that tax audit and tax knowledge have weak significance and the most important factors impacting large tax payers are tax compliance, tax education, and motivation. However, qualitative results show that large taxpayers themselves are required to acknowledge to pay tax equal to their income. If they do so, the benefits are better for the government and taxpayers. The LTO must offer tax awareness training to boost tax evaders' compliance, Besides, taxpayers should support tax auditors by promptly supplying any requested documents and offering any aids that are required to make smooth auditing. The study recommends that education programs for taxpayers are beneficial to tax administrations because educated taxpayers create better citizens. The government also needs to provide the tax education in high school level for student like other neighboring countries. Finally, taxpayers must operate their business in compliance with the law, and taxpayers are required to abide by tax rules and maintain accounting records in accordance with accounting standards. 2023-02-01 https://meral.edu.mm/records/9560