Bani-Khalid, Tareq; Alshira'h, Ahmad Farhan; Malek … - In: Economies : open access journal 10 (2022) 2, pp. 1-20
The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of...