| Variables |
Definitions |
Measurements |
Sources |
| Tax non-compliance (DV) |
Level of tax non-compliance by SMEs |
On scale of 1-strongly disagree, 2-disagree, 3-agree and 4-strongly agree (Dumas & Redish, 1999) |
Abdul Jabbar and Pope (2008) |
| Costs of training (IV) |
The cost incurred by the company to improve tax skills and knowledge of respective personnel |
Lubua (2014) |
| Administrative and computation costs (IV) |
Administrative cost: a public costs to ensure tha tax legislation is obeyed.Computation costs: the cost of having proper accounting system to compute the tax |
Abdul Jabbar and Pope (2008); Lignier and Evans (2012) |
| Tax planning costs (IV) |
The cost to minimise or avoid tax payments in a legal manner |
Pope and Abdul Jabbar (2008); Isa (2014 |
