%0 Journal Article
%T Perceptions of Individual Taxpayers towards the Intention to Pay Stamp Duty Tax to Zanzibar Revenue Board
%A Iddy Zuberi Kayumba
%A Abu Sofian Yaacob
%A Shahnaz Noorul Amin
%J Open Journal of Accounting
%P 71-79
%@ 2169-3412
%D 2022
%I Scientific Research Publishing
%R 10.4236/ojacct.2022.112005
%X The purpose of this study is to look
at how individual taxpayers in Zanzibar <span>feel
about paying stamp duty. The study¡¯s underlying idea was the theory of </span><span>planned conduct. The research included 52
individual taxpayers, as well as </span><span>two
staff from the Zanzibar Revenue Board (ZRB). The link between know</span>ledge,
peer influence, perceived behavioral control, and behavioral intention <span>to comply with stamp duty was investigated using interview
methods. The</span> fin<span>dings demonstrate</span><span style=\"font-size:10.0pt;font-family:;\" \"=\"\">d</span><span style=\"font-size:10.0pt;font-family:;\" \"=\"\"> that behavioral intention was strongly and
positively</span><span style=\"font-size:10.0pt;font-family:;\" \"=\"\"> <span>connected to knowledge and perceived behavioral
control factors, whereas</span> peer influence had a small but significant
impact on behavioral intention. It is <span>suggested
that efforts be directed toward raising awareness of the necessity </span>for <span>governments to use taxes to assist them </span></span><span style=\"font-size:10.0pt;font-family:;\" \"=\"\">to </span><span style=\"font-size:10.0pt;font-family:;\" \"=\"\">grow their treasuries for public</span><span style=\"font-size:10.0pt;font-family:;\" \"=\"\"> services.</span>
%K Knowledge
%K Peer Influence
%K Perceived Behavioral Control
%K Intention
%K Stamp Duty (SD)
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=116036