Factors affecting corporate income tax compliance behavior among small and medium-sized enterprises at Tax Sub-Department No. 2, Dong Nai City

This study identifies and measures factors affecting corporate income tax compliance among small and medium-sized enterprises administered by Tax Sub-Department No. 2 in Dong Nai City. A mixed-methods approach was employed, with survey data collected from 314 enterprises. Eight of the nine proposed factors have statistically significant effects on compliance behavior. Tax knowledge, tax inspection, perceived tax fairness, and trust in tax authorities are among the most influential factors. Compliance costs have a negative effect, whereas support from tax authorities is not statistically significant. The findings integrate voluntary and enforced compliance mechanisms with internal tax governance and electronic taxation in the digital-transformation context. The study recommends strengthening tax knowledge, improving fairness and institutional trust, reducing compliance costs, applying data-based risk management, and enhancing enterprises’ internal tax management capabilities.