How to cite this paper
Shakkour, A., Almohtaseb, A., Matahen, R & Sahkkour, N. (2021). Factors influencing the value added tax compliance in small and medium enterprises in Jordan.Management Science Letters , 11(4), 1317-1330.
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Alshira’h, A. F., AL-Shatnawi, H. M., Alsqour, M. K., & Alshirah, M. H. (2020). The Influence of Tax Complexity on Sales Tax Compliance among Jordanian SMEs. International Journal of Academic Research in Accounting, Finance and Man-agement Sciences, 10(1), 250–260. https://doi.org/10.6007/ijarafms/v10-i1/7172
Alshirah, A. F., Jabbar, H. A.-, & Samsudin, R. S. (2019). The Effect of Tax Moral on Sales Tax Compliance among Jordani-an SME. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 30–41. https://doi.org/10.6007/ijarafms/v9-i1/5722
Alshrouf, M. (2019). The Effect of Tax Audit Using the Computer on Tax Non-Compliance in Palestine. International Journal of Academic Research in Business and Social Sciences, 9(3), 296–304. https://doi.org/10.6007/ijarbss/v9-i3/5678
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Arifah, N., & Saidin. (2016). The Role of Tax on Economic Growth. International Journal of Accounting & Business Manage-ment, 4(2), 242–250. https://doi.org/10.24924/ijabm/2016.11/v4.iss2/242.250
Arindam, D.-G. (2002). The Economic Theory of Tax Compliance with special Reference to Tax Compliance Costs The Eco-nomic Theory of Tax Compliance with special Reference to Tax Compliance Costs *. Chattopadhyay and Das-Gupta, De-cember, 1–27.
Borthick, A. F., & Bowen, P. L. (2008). Auditing System Development: Constructing the Meaning of “Systematic and Ration-al” in the Context of Legacy Code Migration for Vendor Incentives. Journal of Information Systems, 22(1), 1. https://doi.org/10.2308/tnis.2008.22.1.1
Brown, B. (2016). Decision Making in Corporate Taxation. 2016, 2004–2019.
Chigbu, E. E., & Ali, P. I. (2014). Econometric Analysis of the Impact of Value Added Tax on Economic Growth in Nigeria. European Journal of Business and Management Www.Iiste.Org ISSN, 6(18).
Dalton, A. G., Manning, L. A., Jamison, J. C., Sen, I. K., Karver, J. G., Castaneda Nunez, J. L., Guedes, L. P., & Mujica Es-tevez, S. B. (2019). Behavioral Insights for Tax Compliance. 1–24.
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Engellant, K. A., Holland, D. D., & Piper, R. T. (2016). Assessing Convergent and Discriminant Validity of the Motivation Construct for the Technology Integration Education (TIE) Model. Journal of Higher Education Theory & Practice, 16(1), 37–50.
Eragbhe, E., & Aronmwan, E. J. (2015). Taxpayers Income, Tax Payers Attributes And Personal Income Tax Compliance. Af-rican Journal of Management Sciences, May, 95–111.
Eragbhe, E., & Omoye, A. S. (2014). SME characteristics and value added tax compliance costs in Nigeria. Mediterranean Journal of Social Sciences, 5(20), 614–620. https://doi.org/10.5901/mjss.2014.v5n20p614
Erfani, H., Rahbari, S., Heydari, A., & Shahhosseini, F. (2013). The Study of the Factors that Influence on the Performance of Value Added Tax System in Iran. Singaporean Journal of Business , Economics and Management Studies, 1(6), 1–8. https://doi.org/10.12816/0003764
Farhan, A., Abdul-jabbar, H., & Samsudin, R. S. (2018). Sales tax compliance model for the Jordanian small and medium en-terprises. Journal of Advanced Research in Social and Behavioural Sciences, 10(2), 115–130.
Fenochietto, R., & Ménard, G. (2016). The Hashemite Kingdom of Jordan: Improving the Design of the General Sales Tax, Cus-toms Duties, and Tax Incentives for Investments. 31.
Fichtner, J. J., Trinca, J., & Gale, W. G. (2019). Tax Administration: Compliance , Complexity , and Capacity. April.
Fincham, J. E., & Draugalis, J. R. (2013). The importance of survey research standards. American Journal of Pharmaceutical Education, 77(1). https://doi.org/10.5688/ajpe7714
Fornell, & Lacker. (1981). Discriminant Validity Assessment: Use of Fornell & Larcker criterion versus HTMT Criterion Dis-criminant Validity Assessment : Use of Fornell & Larcker criterion versus HTMT Criterion. Journal of Physics: Conference Series PAPER, 890, 6.
Fredrick, W. W., & Peter, O. I. (2019). The Influence of Demographic Factors on Tax Payercompliance in Uganda. Interna-tional Journal of Academic Research in Business and Social Sciences, 9(9), 537–557. https://doi.org/10.6007/ijarbss/v9-i9/6328
Gitaru, K. (2017). The effect of taxpayer education on tax compliance in Kenya. Munich Personal RePEc Archive, 2(80344), 12–23.
Guide, T. (2013). Bahrain Tax Guide 2013.
Habes, M. (2019). The influence of personal motivation on using social TV: A Uses and Gratifications Approach. Internation-al Journal of Information Technology and Language Studies, 3(1).
Habes, M., Alghizzawi, M., Ali, S., SalihAlnaser, A., & Salloum, S. A. (2020). The Relation among Marketing ads, via Digital Media and mitigate (COVID-19) pandemic in Jordan. International Journal of Advanced Scienc, 29(7), 2326–12348.
Helhel, Y. &, & Ahmed, Y. (2014). Factors Affecting Tax Attitudes and Tax Compliance : A Survey Study in Yemen. Euro-pean Journal of Business and Management Online ), 6(22), 2222–2839.
Hemed, M. (2015). Training Course in Sexual and Reprodcutive Health Research-Cross-sectional studies. 12.
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63–71. https://doi.org/10.1016/j.joep.2017.06.005
Holcombe, R. G. (2010). working paper The Value Added Tax : Too Costly for the United States The Value Added Tax : Too Costly for the United States. 10.
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