Sarhad Univeristy of Science and Information Technology
Abstract
The underlying study focuses on investigating that if the impact of taxpayer perceptions have on tax compliance with moderating impact of adopting of e-tax system in Pakistan where Fairness perception, tax knowledge and tax complexity are taken as Independent variables, implementation of e-tax system as a moderating variable and tax compliance as dependent variable. Following a deductive approach, this research study has collected data through self-administered questionnaire from a sample of 163 subjects selected on the basis of convenience sampling technique. The data were analyzed through SPSS and multiple regression technique has been applied on the data. The outcomes suggest that fairness perceptions and tax compliance have direct relationship. The findings of the study suggest that the moderation relationship between the variable named adoption of e-tax system and tax perceptions and tax compliance is insignificant. Besides this, tax knowledge and tax complexity does not have a significant positive impact on tax compliance in Pakistan
