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https://doi.org/10.28945/1308

has been cited by the following article:

• TITLE: Perceptions of Individual Taxpayers towards the Intention to Pay Stamp Duty Tax to Zanzibar Revenue Board

  AUTHORS: Iddy Zuberi Kayumba, Abu Sofian Yaacob, Shahnaz Noorul Amin

  KEYWORDS: Knowledge, Peer Influence, Perceived Behavioral Control, Intention, Stamp Duty (SD)

  JOURNAL NAME: Open Journal of Accounting, Vol.11 No.2, March 22, 2022

  ABSTRACT: The purpose of this study is to look at how individual taxpayers in Zanzibar feel about paying stamp duty. The study’s underlying idea was the theory of planned conduct. The research included 52 individual taxpayers, as well as two staff from the Zanzibar Revenue Board (ZRB). The link between knowledge, peer influence, perceived behavioral control, and behavioral intention to comply with stamp duty was investigated using interview methods. The findings demonstrated that behavioral intention was strongly and positively connected to knowledge and perceived behavioral control factors, whereas peer influence had a small but significant impact on behavioral intention. It is suggested that efforts be directed toward raising awareness of the necessity for governments to use taxes to assist them to grow their treasuries for public services.