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Information Sciences Letters

Information Sciences Letters

Abstract

Tax payment compliance promotes fiscal deficit and public debt mitigation, which ensures continuous funding to the development of the economy and society. Nevertheless, notwithstanding the government’s relentless efforts to increase compliance to tax payment, non-compliance remains a significant issue, particularly in Jordanian companies and this has been having negative effects on the revenues of the Jordanian government. Previous research on tax knowledge and its impact on tax compliance in Jordanian firms listed on the Amman Stock Exchange have been few and far between, thus the primary goal of this study is to investigate the effect of tax knowledge on tax compliance in such a situation. The survey approach was utilized in the research, which included the distribution of questionnaire copies to a hundred and ninety-one listed enterprises in Jordan. A total of 166 questionnaire copies were found and determined to be valid for further examination. The collected data was utilized to evaluate the hypotheses using PLS-SEM. According to the findings, tax knowledge had a favorable and considerable impact on tax compliance. This study recommends future studies to conduct more studies on the study determinants and it contributes to literature and practice through new information which can be used by policymakers of listed companies in Jordan in their quest to enhance the tax payment compliance of the firms.

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