Investigating Action Response Theory in the Islamic Tax Compliance at the Level of Real Taxpayers

Internal factors of taxpayers such as their intention, attitude, and subjective norm are among the criteria affecting Islamic tax compliance. Also, as long as the Islamic taxpayer does not know the necessity, importance and benefits of Khums and Zakat payments he will not pay the tax.  Therefore,it is required to examine the behavioral aspects of taxpayers’ tax compliance (real people) and the impact of Islamic tax payment on solving the problems poor classes in the society. In this regard, this study investigates the relationship between intention, attitude, and subjective norm of taxpayers with Islamic tax compliance. this research is applied in terms of its purpose, it is a field survey in terms of the nature, and it was conducted by inductive reasoning. The statistical population consisted of instructors of Hawzahs and university, auditors, accountants, job owners, and real people went to charities to pay Khums and Zakat in 2005. The data were collected using a questionnaire and the hypotheses were tested by Pearson correlation coefficient and structural equations.   The results of this research indicate that the attitude and the subjective norm at the level of each taxpayer (real person) have a significant relationship with the Islamic tax compliance. Further the intention of Islamic taxpayer has a significant effect on the relationship between attitude and subjective norm at the level of each taxpayer (real person) and Islamic tax compliance. Encouragement to pay Khums and Zakat voluntarily is one of the effective approaches to improve the living conditions of poor classes of the society; the competent authorities should enhance the effective factors on tax compliance (intention, attitude, and subjective norm of taxpayer) to reduce the economic poverty through encouraging taxpayers.