Determinants of Tax Compliance Intention Among Microenterprises: A Multiple Regression Analysis

Author(s)	Shamany Lapa-an Lokines
Country	Philippines
Abstract	This research investigated the influence of attitude toward tax compliance, subjective norm, perceived behavioral control, tax awareness and trust in the government on intention to comply with taxes. A quantitative research design was applied using multiple linear regression analysis. A total of 381 respondents were selected through purposive sampling from registered microenterprises operating in the Local Government Units that are part of MBLISTT Development Authority, Philippines. Data were collected using structured questionnaires adapted from validated instruments in existing literature. Among the determinants, tax awareness was found to be the most significant predictor of tax compliance intention followed by attitude toward tax compliance, trust in the government, and perceived behavioral control. On the other hand, subjective norm did not significantly influence tax compliance intention. From the findings, it can be inferred that improving tax compliance among microenterprises operators requires a strategy aimed at enhancing knowledge and understanding of tax obligations, attitudes towards tax compliance and strengthening trust in the government.
Keywords	Tax Compliance Intention, Theory of Planned Behavior, Microenterprises
Published In	Volume 8, Issue 3, May-June 2026
Published On	2026-05-13

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International Journal For Multidisciplinary Research