Assessment of factors associated with social media tax compliance among university students in Uganda case study of Makerere University

Abstract

This research investigated the factors associated with social media tax compliance among University students in Uganda a case study of Makerere University. The purpose of the study was to find out if the students paid OTT tax as commonly known and what factors influenced a student to comply with the tax or not. The specific objectives of the study included determining the student’s attitude towards OTT tax and how technology influenced how students complied with the tax given use of VPN and having access to WIFI. The study population was Makerere University students and a sample of 303 students were selected and interviewed with an aid of questionnaire designed using a kobo collect tool. The students were divided into clusters (Colleges) and a simple random sampling was employed during interviewing process. The data was captured by using kobo collect APP installed on a smartphone and later exported to STATA for analysis. This study showed that there was a negative significant relationship between the dependent variable (OTT tax compliance) and independent variables (use of WIFI and use of VPN). Students who had access to wifi and VPN were less likely to pay for OTT as compared to those who had no access.