{"_buckets": {"deposit": "3841bca7-9e66-44c6-b9d4-7b104a8e4c28"}, "_deposit": {"id": "1533", "owners": [], "pid": {"revision_id": 0, "type": "recid", "value": "1533"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/1533", "sets": ["1582963436320", "user-yueco"]}, "author_link": [], "communities": ["yueco"], "control_number": "1533", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "INFLUENCING FACTORS ON THE TAX COMPLIANCE IN PRIVATE SME IN YANGON INDUSTRIAL ZONE ( Su Myat Mon, 2018)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "This study attempts to identify the laws and regulations of tax in Myanmar and to analyse the effects of influencing factors on tax compliance in private SME companies. The primary data was collected by using structured questionnaires through interviews with 120 employers of private SME companies. Secondary data was obtained from library research, desk research and records from respective government departments and related website. The survey was conducted in October, 2018. This study only covered influencing factors on tax compliance of social \u0026 psychological factors, economic factors, tax laws and regulations of private SME companies in Myanmar. There was a positive and strong relationship between social and psychological factors, tax laws and regulations factors and tax compliance. Moreover, positive and moderate relationship was found between economic factors and tax compliance according to correlation coefficient. The research showed that influencing factors on tax compliance of private SME companies was related with its tax compliance decision. According to this research, social \u0026 psychological factors, economic factors, tax laws and regulations factors had significant effect on the tax compliance. Therefore, influencing factors on tax compliances of all factors had significant effect on the tax compliance for SME companies in Myanmar."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2020-05-05"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Su Myat Mon MBF.pdf", "filesize": [{"value": "948 Kb"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 948000.0, "url": {"url": "https://meral.edu.mm/record/1533/files/Su Myat Mon MBF.pdf"}, "version_id": "62335c86-4806-49e2-bc51-fcdf29ca148a"}]}, "item_1583103131163": {"attribute_name": "Journal articles", "attribute_value_mlt": [{"subitem_journal_title": "Yangon University of Economics"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Daw Yee Yee Thein"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "SU MYAT MON"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2018-12-01"}, "item_title": "INFLUENCING FACTORS ON THE TAX COMPLIANCE IN PRIVATE SME IN YANGON INDUSTRIAL ZONE ( Su Myat Mon, 2018)", "item_type_id": "21", "owner": "1", "path": ["1582963436320", "1582965701379"], "permalink_uri": "http://hdl.handle.net/20.500.12678/0000001533", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2020-03-05"}, "publish_date": "2020-03-05", "publish_status": "0", "recid": "1533", "relation": {}, "relation_version_is_last": true, "title": ["INFLUENCING FACTORS ON THE TAX COMPLIANCE IN PRIVATE SME IN YANGON INDUSTRIAL ZONE ( Su Myat Mon, 2018)"], "weko_shared_id": -1}