INCOME TAX RETURN FILING AMONG UNIVERSITY TEACHERS: AN ANALYSIS OF AWARENESS, PERCEPTIONS, AND COMPLIANCE

Abstract

Tax compliance is an important aspect of an effective taxation system, while tax awareness and taxpayers’ perceptions may influence individuals’ willingness and ability to fulfil their tax obligations. This study examined tax awareness, perceptions of income-tax return filing, and tax compliance among university teachers at Gomal University, Dera Ismail Khan, Khyber Pakhtunkhwa, Pakistan. A quantitative research approach was employed, and data were collected from 192 university teachers selected through proportionate stratified random sampling. A structured questionnaire was used to measure tax awareness, perceptions of income-tax return filing, and tax compliance. The data were analyzed using descriptive statistics, Pearson product–moment correlation, and multiple regression analysis. The descriptive findings indicated low levels of tax awareness (M = 2.60), perceptions of income-tax return filing (M = 2.20), and tax compliance (M = 2.50), based on the predetermined interpretation criteria. The correlation analysis revealed positive relationships between tax awareness and tax compliance (r = .53, p < .001) and between perceptions of income-tax return filing and tax compliance (r = .49, p < .001). The multiple regression results indicated that tax awareness and perceptions jointly explained 35.8% of the variance in tax compliance (R² = .358, p < .001). Both tax awareness (β = .386, p < .001) and perceptions of income-tax return filing (β = .312, p < .001) were reported as statistically significant positive predictors of tax compliance, with tax awareness demonstrating the larger standardized coefficient. The findings highlight the importance of improving tax education, simplifying online return-filing procedures, and strengthening institutional support for university teachers. The study recommends collaborative initiatives between the Federal Board of Revenue and universities to improve access to reliable tax information and facilitate compliance.