Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior

The present study aimed to adopt the extended theory of planned behavior (TPB) determine intentions owner-managers in SMEs towards engaging sales tax compliance. distributed a total 660 questionnaire copies through systematic random sampling mangers/owners Jordanian manufacturing SMEs, from which 385 were retrieved and considered useable appropriate for further analysis. made use Partial-Least Squares-Structural Equation Modeling (PLS-SEM) validation measurement model structural model, establish predictive relevance proposed model. Based on obtained findings, attitude behavior, subjective norms, perceived behavioral control patriotism significant determinants compliance among examined enterprises.