IMPACTS OF SOCIAL CAPITAL ON THE TAX COMPLIANCE BEHAVIOR OF ENTERPRISES IN NINH THUAN PROVINCE

Abstract

The purpose of this article is to analyze the current status of social capital factors and to measure their impacts on the tax compliance behavior of enterprises, thereby proposing solutions to improve the tax compliance behavior of enterprises in Ninh Thuan province. The study uses qualitative method such as expert interview in combination with quantitative analysis though reliability testing (Cronbach's Alpha), exploratory factor analysis (EFA) and regression analysis with data collected from a survey of 200 random enterprises in Ninh Thuan province. The results show that the social capital components that affect the tax compliance behavior include 5 factors: Characteristics of business owners; Trust; Social networks; Social norm; Mutual support. From the research results, the author also offers some solutions such as: increasing the trust of businesses; improving tax knowledge, awareness of business owners about tax compliance; helping, sharing information reciprocity in social networks to improve tax compliance behavior in Ninh Thuan province.