TAILIEUCHUNG - Factors affecting tax compliance compliance in long an province

The study was conducted with the goal of improving tax compliance of taxpayers (NNT) at the Tax Department of Long An Province. With a sample of 204 taxpayers at the Long An Provincial Tax Department selected on a random basis having transactions with the Long An Provincial Tax Department in 2019 and with the support of SPSS software 22. | VNU Journal of Science Economics and Business Vol. 36 No. 1 2020 96-108 Original Article Factors Affecting Tax Compliance Compliance in Long An Province Nguyen Tien Hung1 Nguyen Thanh Tam2 Pham Thanh Luan3 1 Long An University of Industrial Economics 938 Highway 1A Ward Khanh Hau Tan An Long An Vietnam 2 3 Tax Department of Long An No. 10 Highway 1A Ward 4 Tan An Long An Vietnam Received 27 February 2020 Revised 09 March 2020 Accepted 09 March 2020 Abstract The study was conducted with the goal of improving tax compliance of taxpayers NNT at the Tax Department of Long An Province. With a sample of 204 taxpayers at the Long An Provincial Tax Department selected on a random basis having transactions with the Long An Provincial Tax Department in 2019 and with the support of SPSS software 22. Factor analysis EFA and multiple regression analysis were used in the study. The research results show that 7 factors affecting tax compliance of taxpayers in Long An province are i PLCS - Tax laws and policies ii DDNNT Characteristics of taxpayers iii NKD Business lines iv KT Economic factors v TL Psychological factors vi CQQLT QLT Agency and vii XH Social factors. Thereby giving some specific solutions and recommendations to enhance tax compliance of taxpayers in Long An province in the coming time. Keywords Tax law Tax Department of Long An Province. _______ Corresponding author. E-mail address https 2588-1108 96 VNU Journal of Science Economics and Business Vol. 36 No. 1 2020 96-108 Các nhân tố tác động đến tính tuân thủ thuế của người nộp thuế trên địa bàn tỉnh Long An Nguyễn Tiến Hùng1 Nguyễn Thành Tâm2 Phạm Thành Luân3 Trường Đại học Kinh tế Công nghiệp Long An 1 938 Quốc lộ 1A Phường Khánh Hậu Tân An Long An Việt Nam 2 3 Cục Thuế Tỉnh Long An Sô 10 Quốc lộ 1A Phường 4 Tân An Long An Việt Nam Nhận ngày 27 tháng 02 năm 2020 Chỉnh sửa ngày 09 tháng 3 năm 2020 Chấp nhận đăng ngày 09 tháng 3 năm 2020 Tóm tắt Nghiên .

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