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INTERNATIONAL JOURNAL OF RESEARCH IN COMMERCE & MANAGEMENT
INTERNATIONAL JOURNAL OF RESEARCH IN COMMERCE & MANAGEMENT
TABLE 1: TOTAL VARIANCE EXPLAINED
TABLE 1: TOTAL VARIANCE EXPLAINED
In the scree plot the eigenvalues are plotted from largest to smallest. The factor with the highest eigenvalue has the greatest cause to non-tax compliance ot SMEs in Bulawayo CBD and in the scree plot it is factor 1 (Complexity of the tax system). This explains the lack of Adam smith’s canons of taxation in the ta» system which is canon of equality, certainty, convenient and economy. The second factor with effect close to the complexity of the tax system is factor 2 (Norms), then factor 3 (Economic factors), followed by factor 4 (Deterrence to tax evasion) and the one with least effect is factor 5 (possibilities to tax evasion) This factor is located at the bend and that is where the retention of factors stops. The rest of the factors are ignored. CAU ACTION MIEtNOG. FFINCIDdal AXIS FaClOring Principle Axis Factoring was used to extract the 5 most important factors affecting Non-tax compliance amongst SMEs in the Bulawayo CBD. In this analysis, only the first five factors were retained. The table above lists the eigenvalues associated with each factor before extraction, after extraction and after rotation. The eigenvalues associated with each factor represent the variance explained by that particular factor. The five factors are (Factor 1) Complexity of the tax system (factor 2) Norms, (factor 3) economic factors, (factor 4) deterrence to tax evasion and (factor 5) possibilities to tax evasion. According to the responses received complexity of the tax system was rated the one with the greatest effect towards non-tax compliance of SMEs in Bulawayo, CBD. Possibilities to tax evasion wa: rated the one with the least effect to non-tax compliance. In the above table, we are most interested in the "Extraction Sums of Squared Loadings" whict represents the "work" done by the factor analysis. As can be seen, the first eigenvalue is equal to 4.952, and corresponds to 18.342% of the variance in the original data. The second eigenvalue is equal to 2.427, corresponding to the second factor, is associated with 8.987% of the variance in the original data. The third eigenvalue is equal to 1.610, corresponding to the third factor, is associated with 5.964% of the variance in the original data. The fourth eigenvalue is equa to 1.365, corresponding to the fourth factor, is associated with 5.057% of the variance in the original data. The fifth eigenvalue is equal to 0.877, corresponding to the fifth factor, is associated with 3.247% of the variance in the original data. Together, the five factors explain 41.597% of the variance in the original data The extent to which each factor affected the non-tax compliance of SMEs of Bulawayo CBD is derived from the percentage of variance of each factor and from the table above, the factor with the highest cause is the complexity of the tax system (% variance of 18.342%), followed by norms (% variance of 8.987%), ther Economic factors (% variance of 5.964%), followed by deterrence to tax evasion (% variance of 5.057%) and the factor with the least affect is possibilities to ta evasion (% variance of 2 747%).
In the scree plot the eigenvalues are plotted from largest to smallest. The factor with the highest eigenvalue has the greatest cause to non-tax compliance ot SMEs in Bulawayo CBD and in the scree plot it is factor 1 (Complexity of the tax system). This explains the lack of Adam smith’s canons of taxation in the ta» system which is canon of equality, certainty, convenient and economy. The second factor with effect close to the complexity of the tax system is factor 2 (Norms), then factor 3 (Economic factors), followed by factor 4 (Deterrence to tax evasion) and the one with least effect is factor 5 (possibilities to tax evasion) This factor is located at the bend and that is where the retention of factors stops. The rest of the factors are ignored. CAU ACTION MIEtNOG. FFINCIDdal AXIS FaClOring Principle Axis Factoring was used to extract the 5 most important factors affecting Non-tax compliance amongst SMEs in the Bulawayo CBD. In this analysis, only the first five factors were retained. The table above lists the eigenvalues associated with each factor before extraction, after extraction and after rotation. The eigenvalues associated with each factor represent the variance explained by that particular factor. The five factors are (Factor 1) Complexity of the tax system (factor 2) Norms, (factor 3) economic factors, (factor 4) deterrence to tax evasion and (factor 5) possibilities to tax evasion. According to the responses received complexity of the tax system was rated the one with the greatest effect towards non-tax compliance of SMEs in Bulawayo, CBD. Possibilities to tax evasion wa: rated the one with the least effect to non-tax compliance. In the above table, we are most interested in the "Extraction Sums of Squared Loadings" whict represents the "work" done by the factor analysis. As can be seen, the first eigenvalue is equal to 4.952, and corresponds to 18.342% of the variance in the original data. The second eigenvalue is equal to 2.427, corresponding to the second factor, is associated with 8.987% of the variance in the original data. The third eigenvalue is equal to 1.610, corresponding to the third factor, is associated with 5.964% of the variance in the original data. The fourth eigenvalue is equa to 1.365, corresponding to the fourth factor, is associated with 5.057% of the variance in the original data. The fifth eigenvalue is equal to 0.877, corresponding to the fifth factor, is associated with 3.247% of the variance in the original data. Together, the five factors explain 41.597% of the variance in the original data The extent to which each factor affected the non-tax compliance of SMEs of Bulawayo CBD is derived from the percentage of variance of each factor and from the table above, the factor with the highest cause is the complexity of the tax system (% variance of 18.342%), followed by norms (% variance of 8.987%), ther Economic factors (% variance of 5.964%), followed by deterrence to tax evasion (% variance of 5.057%) and the factor with the least affect is possibilities to ta evasion (% variance of 2 747%).
INTERNATIONAL JOURNAL OF RESEARCH IN COMMERCE & MANAGEMENT
INTERNATIONAL JOURNAL OF RESEARCH IN COMMERCE & MANAGEMENT
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The information and opinions presented in the Journal reflect the views of the authors and not of the Journal or its Editorial Board or the Publishers/Editors. Publication does not constitute endorsement by the journal. Neither the Journal nor its publishers/Editors/Editorial Board nor anyone else involved in creating, producing or delivering the journal or the materials contained therein, assumes any liability or responsibility for the accuracy, completeness, or usefulness of any information provided in the journal, nor shall they be liable for any direct, indirect, incidental, special, consequential or punitive damages arising out of the use of information/material contained in the journal. The journal, nor its publishers/Editors/ Editorial Board, nor any other party involved in the preparation of material contained in the journal represents or warrants that the information contained herein is in every respect accurate or complete, and they are not responsible for any errors or omissions or for the results obtained from the use of such material. Readers are encouraged to confirm the information contained herein with other sources. The responsibility of the contents and the opinions expressed in this journal is exclusively of the author (s) cCANnrarnad If youhave any queries please feel free to contact us on our E-mail infoijrcem@gmail.com.
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