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Accounting (tax compliance) dissertation - Clarifications on Data Analysis

Posted: Thu Jan 11, 2018 1:16 pm
by Pok13
Hello friends,

I am currently doing my dissertation entitled "Factors affecting tax compliance". I have identified 8 factors (e.g tax rate, tax penalties, etc) and I want to examine their impact on compliance behaviour. Accordingly, I have 8 hypotheses and one of them is:

H0: There is no relationship between tax rate and compliance behaviour.

My questionnaire is divided in many parts, to measure each variable/factor.

For example, I have got one part to measure compliance behaviour. This one part is sub-divided into 3 questions where for each question, the respondent has to give his opinion to 3 statement in 5 point likert scale type (strongly disagree - strongly agree).

e.g compliance behaviour
1. I pay my taxes on time
2. I pay the correct amount my tax liability
3. I have never been penalised by the tax authority
*** These statements are in 5 point likert scale

Similarly, to measure each factor e.g tax rate, another part of the questionnaire is devoted to tax rate, again subdivided into different statements formulated in 5 point likert scale (strongly disagree - strongly agree).

e.g Section Tax Rate
1. The tax rate is low, which enhances compliance
2. With an increase in tax rate, you will be less inclined to pay taxes
3. The tax rate is fair and equitable
**These statements are in 5 point likert scale type questions

MY HELP: I wish to know how to perform a correlation between compliance behaviour (measured with 3 sub questions in likert scale) and Tax rate (measured with 3 sub questions in likert scale) in SPSS????? Is it possible to do such a correlation??

I also wish to run a multiple regression analysis with compliance behaviour (dependent variable) and the different factors (independent variables). Is this possible?

Your help is very much appreciated!