Investigating the Impact of the Theory of Planned Behavior on Individual Decisions in Paying Islamic Taxes

The aim of the current research is to investigate the behavioral factors effective on the promotion of Islamic tax compliance. According to the theory of logical response of planned behavior, today Islamic governance is one of the effective approaches to improve the efficiency of behavioral management in attracting the intention, attitude and mental norms of Islamic tax modi, and competent authorities are trying to identify the effective factors. on voluntary compliance, strengthen it in order to achieve the goals of non-governmental charitable organizations, which is to increase the collection of Islamic taxes. In promoting voluntary Islamic tax compliance, executive and legal factors are usually taken into consideration, and less attention has been paid to internal and psychological factors. The time period of the research is 2022. This is an applied and correlational research using a post-event approach. The source of receiving information is the questionnaire. In order to realize the hypotheses of the research, first, based on the questionnaire, the necessary information related to the hypotheses was collected and then with the help of binomial t-test, the hypotheses were examined using 352 completed questionnaires by the statistical population. The evidence indicates that new behavioral management approaches are effective on Islamic governance and the attitude and mental norms of Islamic taxpayers and their intentions have a significant relationship with Islamic tax compliance.