PHAN TICH CAC NHAN TO
ANH HlJdNG DEN HANH VI TUAN THU THUE THU NHAP DOANH NGHIEP CUA CAC
DOANH NGHIEP NHO VA VlTA TINH TRA VINH
• N G U Y I N THI D I I M TRINH - N G U Y I N THj THANH THUY
TOM TAT:
De tai nghien erfu nham xac dinb cac nhan to tac dong den hanh vi tuan tbu thud' tbu nhSp doanh ngbiSp (TNDN) cfia cac doanh nghiep nhd va vrfa (DNNVV) tmh Tra Vinh; til dd de xuS't mot sd' ham y nhhm n^ng eao tinb thin tu3n thu thue eua eae DNNVV tmh Tra Vinh. Kd't qua eho tha'y cd 7 nhan to' ed y nghia, tae ddng de'n hanh vl tuan thu thue TNDN cua cac DNNVV tinh Trik Vinh gom: Thue sui't; Kie'm tra thue va hinh phat; Tinh ddn gian cOa vi6c k^ khai thud';
Tuyen truyen va hd trd ngu'di ndp thud'; Chinh sach Chinh phu va hieu qua chi tieu edng; Kie'n tbiJe thue va Dac diem DN. Trong 7 nhan to' ed y nghia thi cd 6 nhan to' tac ddng cung chieu, 1 nbSn td' tae ddng ngufdc chieu; ngoai ra, cdn cd 1 nhSn to' dd la vai trd, vi the va danh tie'ng cua DN trong xa boi khdng ed y nghTa thd'ng ke.
Tuf khoa: Hanh vi tuan thu thue, thue thu nb§p, doanb ngbidp nhd va vifa, tinb Tra Vinh.
1. Dat vandd
Thue la khoan ddng gop mang tinh bat buoc ma cac to chu'c va ca nban phai cd nghia vu nop vao ngan sach nha nu'dc de Nha niide cd nguon lite tai chinh dau tu" lai cac cdng trinh cdng cdng. Theo bao eao eua Cue thue' Tinh Tra Vinh (2017) thi tdng sd' DNNVV tren dia ban Tinh Tra Vinh la 2.238 DN, qua edng tae tbanh tra thue' TNDN thi Cue Thue' da xiJ ly truy thu thue va xiJ phat vi pham banb cbinb 6,2 ty dong, giam kha'u trCf thue' 982 tridu dong, giam lo 10,3 ty d6ng. Nhin chung sd' tien DN hi truy thu thue tai tinh Tra Vinh cdn tu'dng dd'i Idn. Xuat phat tif ly do tren cung nhu' nham tim ra nhiJng nhan to' nao tac ddng gidp ebo
ngirdi nop thue tuan thu thue td't hdn nen nhdm tac gia da tie'n hanb ibifc hidn nghien cu'u nay.
2. Ccf sof ly thuye't v^ cac cac nhan to tac ddng d^'n hanh vi tu3n thu thue TNDN
Thue sud't: Theo James Aim va edng 81/(1992) ebo rang "Cd sir khae biet ve miJc do tuan thu giffa cac mu-c thue suS't khac nbau cua mot sac thue'.
Thue suat cang cao dSn den vide tuan thu thue cang tha'p".
^ K/em tra thue vd hinh phat: Dubin (2004) cho rang kiem tra thue cd tac dong tieb CLTC den hanh vi tuan thu thue. nghia la ngirdi nop thue da tiTng bi kiem tra thue' bdi cd quan thue tbirdng se tuSn thu thue tot bdn. Nhffng phat bien nay dg nghi rang
258 So 3-Thang 3/2019
TAI CHINH-NGAN HANG-BAO HIEM
trong he thong tff khai tff nop, kiem tra thue' ddng vai tro quan trong va vai trd trung tam cua nd la gia tang tinh Uian tbu tff nguyen.
Tinh don gidn cda viec ke khai ihue: Clotfelter (1983) phat hien tinh phffc tap cua he thd'ng thue CO lien quan de'n viee khdng khai bao thue'. Tinh phu'c tap trong viec ke khai dffcfc nhan tha'y nhiT la mot nguyen nban ed the dan de'n khdng tuan tbu thue (Jackson va Milliron, 1986).
Tuyen truyen vd hd tro ngUdi nop thue: Roth va cong sir (1989) de nghi d l tang tuan thii, td'i da sd' thu thue va dffdc ngffdi nop thue' tdn trong, trffdc het Chinh phu phai xay dffng mpt he thd'ng thue' kha thi Cbinh phu can ed quyen ban thieb hdp de' quan ly be tho'ng thue. Ngoai ra, can phai tuyen truyen va hd trd ngu'di nop tbu^.
Chinh sdch chinh phd vd hieu qud chi lieu cong:
Theo Wenzel (2003), de ngbi 3 khia canh cua cdng bang tif quan di^m cua ngUdi nop thue' gom: Phan pho'i cong bang, thii tue edng bang va xijf pbat edng bSng, Ne'u mot ngu'di cam tha'y ganh nang thue'eua minh cao hdn so vdi ngffdi kh^c trong ciing nhdm thu nhap, viec tuan thii thue ciia ngffdi a'y se giam.
Vai tro. Vl the vd danh tie'ng cda doanh nghiep trongxd hoi: Vai trd cua DN trong xa bdi va nhffng chuin mffc hanb vi ciia bo ciing ra't quan trong. DN khong chi t6'i iru boa hanb vi mot ciieb cd lap ma
eon bi tac ddng bdi dff luan tieb cffc tff xa bdi. Do dd, danh tieng, vai trd cua DN se tae ddng de'n tinb than tuan thu thue.
Kie'n thffc thue: Eriksen va Fallan (1996) ebo rang kid'n thffc tai cbinh ed tffdng quan vdi thai do thue' va hanh vi v^ thue' cd the dffcfc cai thien bang mdt sff hieu bie't ve thue td't hon. Nghien cffu nay ham y rang de giam thieu viee trd'n thue' la eung ca'p kien thffc thue nhieu hdn eho ngu'di nop thue.
Ddc diem DN: Theo Nguyen Tbi Le Tbuy (2009), dac diem cua DN cd anb hffdng d^'n hanh vi tuan tbu tbu6'. Cu the, DN ldn thffdng sff dung eae phffdng phap tinb vi de td'i thieu boa so' thue phai nop, DN nhd thi thu'dng thoa biep vdi can bd thue ve nghia vu ndp thue hoac khdng dang ky ke khai thud' mdt each tff nguyen. DN mdi thanh lap tbi tbffdng thie'u kie'n thu'c vi luSt thue', ngbia vu thue va quy trinb tuan thii tbu6', ngffdc lai cac DN da boat dpng lau nam thffdng hieu ro ve ngbia vu tbue'. Ngoai ra, khi DN kinh doanb to't tbi nop thue nhanh, ngiroc lai thi ndp tre hoac khdng day du.
3. Phrfdng phap nghidn crfu
Tren cd sd ket hdp eae ly thuyet co lien quan, tae gia xay dffng md Mnh nghien cffu do Iffdng mffc dp tac ddng cua eae nhan to de'n hanh vi tuan tbu thue' TNDN ciia cac DNNVV tinb Tra Vinh nhff sau:
Hinh 1: Mo hinh cac nhan to anh hUdng den hanh vi tuan thu thue TNDN cua cac DNNW tinh Tra Vinh
Thue s u d t aHUE)
Kiem tra t h u e v a hinh p h g t (KTHP)
ITnh d d n g i a n c u a v i e c ke khai t h u e (DGKK)
Tuyen t r u y e n vo h6 t r d ngUdi n o p t h u e CTTHT)
Chinh s a c h chinh p h u v a h i e u q u a chi t i e u c o n g (CSCP)
Vai t r d , vj t h e v a d a n h t i e n g c u a DN t r o n g XH (VTDN)
Kien thQc t h u e (KTT)
D g c d i e m d o a n h n g h i e p (DDDN)
So 3-Thong 3/2019 259
Cd mSu td'i thieu can dieu tra la n = 5 x 37 = 185, nbdm tac gia sff dung sd'mSun = 243 > 185 d^ nghien cffu cbinb thffc. Doi tffcfng khao sat la giam dd'c, pbd giam dd'c, ke toan trffdng va ke toan vien tai eae DNNVV tinb Tra Vinh. Tac gia sff dung thang do Likert 5 diem: 1 la hoan toan khong dong y; 2 la kbdng dong y; 3 la khdng y kie'n; 4 la dongy; 5 la Hoan toan dong y. Nghien cffu diroc tie'n hanb qua 2 bffdc: (1) Nghien cffu dinh tinh bang each xay dffng thang do va eae bien quan sat pbii hdp; (2) Nghien cffu dinh lifOng thdng qua sff bd trd cua pban mem SPSS 20.0 bang viec sff dung he so' tin cay Cronbach's Alpha de kiem tra mffc do chat che ma cac muc hdi trong thang do tu'dng dffOng vdi nhau; pbSn tich nhan to' kham pha (EFA) dffdc kie'm dinb eae nhan to'anh hffdng va nhan dien cac yeu td'dffdc cbo la pbu bdp; dong thdi sff dung phan tieb boi quy da bie'n de xac dinh eae nhan td' va mffc dp tac ddng ciia tffng nhan td' de'n hanh vi tuan thii thue'TNDN cua cac DNNVV tinh Tra Vinh. Md hinh nghien cffu eu the nbu' sau:
HVTT = ^0 + ^/THUE + ^^KTHP + ^^DGKK + /34TTHT + psCSCP + /J^VTDN + ^^KTT + ^^DDDN +e Trong dd:
pj: Trpng sd hoi quy; HVTT' Hanh vi tuan thu thue TNDN; THUE: Tbue sua't; KTHP: Kie'm tra thue va hinh phat; DGKK: Tinh ddn gian cua viec kd kbai tbue; TTHT: Tuyen truyen va hd trd ngffdi nop tbue'; CSCP: Chinb sach Cbinh phii va bi$u qua ehi tieu cdng; VTDN: Vai trd, vi the va danh tieng cua DN trong xa bdi; KTT- Kien tbffe tbue';
DDDN: Dae die'm DN, £: He sdnhiSu.
4. Kg't qua va thao luan
4.1. Bdnh gid dQ tin cgy ciia thang do bdng he so'Cronbach's Alpha (Bang 1)
Ta't ca cac thang do cua cac bie'n deu ed he sd' tffdng quan bie'n tdng > 0.3 va be sd' Cronbach's Alpha deu ldn hdn 0.7. Do do, ed 37 bie'n quan sat cho 8 bien doe lap va 1 bie'n phu tbudc dffPe giff lai de phan tich EFA.
4.2. Phdn tich nhdn td^khdm phd EFA + Phan tieh kham pha EFA cho eae biS'n ddc lap "THUE, KTHP, DGKK, TTHT, CSCP, VTDN, KTT, DDDN": vdi be sd'tai nhan td'>0.5, ketqua EFA cho thay be so KMO = 0.702 va kiem dinb Barlett ed Sig.= .000 « 0.05) eho tha'y pban tich
Bang 1. Ket qua do dp tin cqy cua thang do bang he so Cronbach's Alpha
Tbangdo
Thue suat
Kiem tra thue va hinh phat Tinh ddn gian ciia vi$c ke khai thue Tuyen truyin va ho'tro ngUdi nop thue Chinh sach chinh phu va hieu qua chi tieu cong
Vai tro, vj the va danh tieng ciia DN trong XH
Kien thiic thue Dac diem doanh nghi$p Hanh vi tuan thii thue TNDN
Cronbach's Alpha 0.735 0.775 0.791 0 766
0.842
0 767
0.725 0.825 0.793
EFA la tbicb hdp. Tong phffdng sai tricb ciia eae nhan to dpc lap la 62.659 % (> 50%).
+ Phan tieb kham pha EFA cho bie'n phu thupc
"HVTT": ket qua EFA cho tha'y he so' KMO = 0.763 va kid'm dinh Barlett cd Sig.= .000 (<0.05) cho tha'y phan tieb EFA la thieb hdp. Gia tn Eigen- values = 2.742 va td'ng phffdng sai trich = 54.831%
> 50% cho bie't nbdm nban to' nay giai thieb dffdc 54.831% sff bie'n tbien eua cac bie'n quan sal.
+ Ke't qua ma tran xoay: Sau khi thffc bien phep xoay nban td' tbi vSn giff nguyen du'dc 8 nban to' dpc lap va 1 nhSn td' phu thupc vdi he sd' tai nhan td'deu Idn bdn 0.5.
4.3. Ki^m dinh cdc gid thiet cdn thiet trong mo hinh phan tich hdi quy
+ Xet ma Iran lUOng quan: Ma Iran tffdng quan cbo bie't md'i tiTdng quan cua tffng bie'n doe lap vdi bie'n phu thupc va giffa cac bie'n ddc ISp vdi nbau. Thffdng thi cac bie'n ed gia tri sig. (2 - tailed) < 0.05 tbeo hang bie'n phu tbudc dffdc chon lam cac bien ddc ISp de chay bam boi quy da bie'n. Ke't qua ed 7 bien cd gia tri sig. (2 -- tailed) < 0.05 nen dffdc chpn lam cac bie'n ddc lap de chay bam hoi quy da bie'n, cdn 1 big'n VTDN cd gia tri sig. (2 - tailed) = .095 > 0.05 nen loai bd khoi md hinb hoi quy.
260 So3-Thang 3/2019
TAI CHiNH-NGAN HANG-BAO HIEM
+ Kiem dinh hien tUOng da cdng tuye'n: Ke't qua ki^m tra hien tffdng da cdng tuye'n cua md hinh, ta thay hS so' phdng dai phffdng sai (VIF) ciia cac khai niem ddc lap trong md binb deu nhd hdn 10;
chi?ng td giffa eae khai niem ddc lap khdng xay ra hien tffdng da cdng tuyen.
+ Kiem dinh ve tinh doc lap cda phdn du: Dai Iffdng thd'ng ke Durbin - Watson (d) cua ham hoi quy ed gia tri la 2.133 < 3, eho tba'y: khdng cd hien tirdng tff tffdng quan chudi bac 1 hay ndi each khac cdc phan dff ffde IffOng cua rad hinh dpc lap, kbdng CO moi quan he tuyen tinh vdi nhau.
4.4. Ke't qud chay mo hinh hoi quy (Bang 2) Ket qua cho tba'y md binh ed dp phb bdp dat yeu eau (R2 biSu chinh = 0.611, di^u nay cd nghTa 61.1% sff bien thien cua hanb vi tuan thu tbue TNDN ciia cac DNNVV tinh Tra Vinh dffdc giai thich bdi sff bien tbien cua 7 bid'n ddc lap vdi do tin cay 95%; cdn lai 38,9% dffdc giai thich bdi eae bie'n ngoai md hinb va sai so' ngSu nhien.
Phffdng trinb hoi quy difpc vie't nhff sau:
HVTT = 0.097 CSCP - 0.270 THUE + 0.227 KTHP + 0,313 BGKK + 0.166 TTHT + 0.361 KTT + 0.306 DDDN
Bang 2. Ket qua chqy mo hinh hoi quy Model Summaiy^
Model 1
R .789a
R Square .622
Adjusted R Square .611 a. Predictors; (Constant), BDDN, THUE, TTHT, KTHP, CSCF 1). Dependent Variable: HVTT
K
Std. Error of tfie Estimate 28255 TT.BGKK
Durbin-Watson 2.133
ANOVA"
Model
1
Regression Residual
Total
Sum of Squares 30.928 18 762 49.689
df 7 235 242
Mean Square 4.418
.080
F 55.341
Sig.
.000b
a. Dependent Variable: HVTT
b. Ptedictots. (Constant), DDDN, THUE, TTHT, KTHP, CSCP KTT, BGKK Coefficients'
Model
1 (Constant)
CSCP THUE KTHP DGKK TTHT KTT BBDN
Unstanda[dized Coefficients B .069 .098 -177 .131 .191 .097 199 .194
Std. Error .266
041 .027 .024 .025 .024 023 .026
Standardized Coefficients
Beta
097 -.270 .227 ^ .313
166 .361 .306
t
2.591 2.370 -6.596 5.573 7.599 4103 8.819 7 465
Sig.
.101 .019 000 .000 .000 .001 .000 .000
Collineaiity Statistics
VIF
1.040 1 044 1.036 1 059 1020 1.044 1043 a Dependent Variable. HVTT
fe-
So 3-Thdng 3/2019 261
Qua ke't qua chay md hinh hoi quy ta tha'y cd 6 nhan to (CSCP, KTHP, DGKK, TTHT, KTT, DDDN) tac ddng eung chieu va 1 nban to'(THUE) tae ddng ngffpc chieu den Hanh vi tuan thu thue TNDN tai eae DNNVV tinh Tra Vinh.
Y nghia: Trong eae dieu kien cac nhan to'khac khdng thay dd'i, khi Kiem tra thue' va hinh phat, Tinh don gian cua viec ke khai thue', Tuyen truyen va hd trp ngirdi nop thue, Cbinb sach Chinb pbii va bieu qua chi tieu edng, Kie'n thffc thue'va Dac die'm DN tang len 1 ddn vi thi Hanh vi tuSn tbu thue TNDN cua cac DNNVV tinh Tra Vinh tang len tu-ong ffng 0.227, 0.313, 0.166, 0.097, 0.361, 0.306 ddn vi va ngffdc Iai kbi ThuS' sua't tang 1 ddn vi thi Hanb vi tuSn thii thue ciia cac DNNVV khu vffc DBSCL giam 0.270 ddn vi. Trong dd, nhan to'
"Kien thffc thue'" ed mffc dp tae ddng manh nha't den Hanh vi tuan thii thug'TNDN tai cac DNNVV tinh Tra Vinh.
5. De xua't giai phap
Thff nhd'l. gidm thue sud't: Mac dii mffc thue sua't thud' TNDN da giam nhffng van cdn tffdng dd'i cao so vdi cac nffdc trong kbu vffe. Vi vay, nen tie'p tuc giam Ihue sua't theo Id trinh phii hdp nham tao dieu kien de DN cd them nguon Iffc tai chinh, nang eao nang Iffc canh tranh va cuoi ciing la muc tieu tang sff tuan tbii tbue eua cdc DN.
Thff hai, ldng cudng kiem tra thue vd hinh phai: Tang cffdng cdng tac kiem tra thue theo quy dmb eua Luat Quan ly tbue tren ed sd ap dung cdche quan ly riii ro nham phat bien, ngan chan va xff ly kip thdi nhffng vi pham ve tbue', chd'ng tha't thu thue.
Thu'c hien eai each hanh chinb trong viee kie'm
tra tbue, tff dd tranh gay phien nhidu cho DN. Xac dinh dung dd'i Wdng can dffdc tbanh tra, phat hien nhffng trffdng hdp vi pbam pbap luat thud". Dong thdi, dam bao sff cdng bang de bu'dng den hanh vi tuan tbu thue' trong tffdng lai eua DN ngay cang tich cffc bdn.
Thff ba. don gidn hem trong ke khai thue: Thu tuc hanb ehinh thue phai ddn gian hdn nffa nham tao dieu kien thuan Ipi nha't, ban cbd'phien ha cho DN. Don gian hda cac quy dmh ve thu tue ho sd khai thue, bo sd hoan thue'.
Thff tu, ve tuyen truyen vd ho tro ngUdi nop thue: Tang cffdng boat dpng tuyen truyen va bd trd cac DN thdng qua viec eung ca'p thdng tin ve quyen ldi va nghia vu khi nop thud'cung nhff cae kie'n thffc ve thue' cho cac DN hieu de tuan thu thue' td't hdn. Cd quan thue can thay d6\ quan diem vl vi tri ngffdi nop thue sang vi tri khdeb bang.
Thff sdu, ve chinh sdch chinh phii vd hieu qud chi tieu cong: Cbinh sach mien thue', giam thue can pbai kip tbdi. Quan ly tot chi tieu ngan sdch, dau tif td't ed sd ha tang. Chi tieu cong hdp ly va hieu qua se tac ddng tam ly tich cffc de'n sff tuan thii thue' cua cac DN.
Thff bay. kien thffc thue: Viec tang cirdng boi dffdng kid'n thffc tbue cho ngffdi nop tbue' giup cai tbien nban thffc de ngu'di nop thue ed eai nhin khach quan ve thue.
Thff tdm, ddc diem DN: Nhffng DN mdi thanh lap c^n dffpc can bd tbue quan tam hffdng din nhieu hdn ve luat thue' eung nbff nghTa vu ve tbue, giiip ebo nhffng ngu'di lam cdng tac bao cao thue tai cae DN ngay tff dau da cd quan diem td't ve vi8c tuan thii tbue •
TAI LIEU THAM KHAO:
/. Eriksen. K. and Fallan.L (1996), Tax knowledge and atUludes towards taxaiion: A report on a quasi experiment Journal oj Economic Psychology. 17, 387 - 402.
2. Nguyin Thj Le Thuy (2009). Hodn thien qudn ly thu ihue cda Nhd nudc nham tdng cudng sU tudn thd thue cda DN - Nghien cUu dnh hud'ng cda Hd Ndi Ludn dn Tien sTkinh le, Dai hoc Kinh le qud'c ddn.
3. Hansford.A and Hasseldine J (2003). Tax auditing under the self assessment Survey evidence from the United Kingdom, New Zealand Journal of Taxation Law and Policy, 9. 171 -183.
262 So 3-Thang 3/2019
TAI CHiNH-NGAN HANG-BAD HIEM
Ngay nhSn bai: 8/2/2019
Ngay phan bien danh gia va sufa chii'a: 18/2/2019 Ngay cha'p nhan dang bai: 28/2/2019
Thong tin tdc gid:
1. ThS. NGUYEN THI DIEM TRINH 2. ThS. NGUYEN THI THANH THUY Trtrdng Dai hpc Tra Vinh
ANALYZING FACTORS AFFECTING
THE COMPLIANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES IN TRA VINH PROVINCE WITH CORPORATE TAX REGULATION
• Master. NGUYEN THI DIEM TRINH
• Master, NGUYEN THI THANH THUY Tra Vinh Universit/
ABSTRACT:
The study identifies factors affecting the compHance of small and medium-sized enterprises (SMEs) in Tra Vinh Province with corporate income tax regulations, thereby proposing some impbcations to improve the lax compbance spirit of SMEs in Tra Vinh Province. The study's results show that there are seven significant factors affecting the compliance of SMEs in Tra Vinh Province with corporate income tax regulations, namely tax rates, tax checks and penalbes, simplicity of tax declaration, propagating and supporting taxpayers. Government policies and the effectiveness of public spending, tax knowledge and business characteristics. There are six out of these seven factors having impacts in the same direcdon while there is only one out of these seven factors having opposite effects. In addition, the study found that the factor of the role, status and reputation of company is not statistically significant.
Keywords: Tax compliance, income tax, small and medium-sized enterprises, Tra Vmb Province.
So 3-Thang 3/2019 263
