TITLE:
Perceptions of Individual Taxpayers towards the Intention to Pay Stamp Duty Tax to Zanzibar Revenue Board
AUTHORS:
Iddy Zuberi Kayumba, Abu Sofian Yaacob, Shahnaz Noorul Amin
KEYWORDS:
Knowledge, Peer Influence, Perceived Behavioral Control, Intention, Stamp Duty (SD)
JOURNAL NAME:
Open Journal of Accounting,
Vol.11 No.2,
March
22,
2022
ABSTRACT: The purpose of this study is to look
at how individual taxpayers in Zanzibar feel
about paying stamp duty. The study’s underlying idea was the theory of planned conduct. The research included 52
individual taxpayers, as well as two
staff from the Zanzibar Revenue Board (ZRB). The link between knowledge,
peer influence, perceived behavioral control, and behavioral intention to comply with stamp duty was investigated using interview
methods. The findings demonstrated that behavioral intention was strongly and
positively connected to knowledge and perceived behavioral
control factors, whereas peer influence had a small but significant
impact on behavioral intention. It is suggested
that efforts be directed toward raising awareness of the necessity for governments to use taxes to assist them to grow their treasuries for public services.