Page 577 - ISC PROCEEDINGS 21.4

Authors propose four hypotheses based on the model:
H1: Relevant legal regulations (accounting, taxation, Hanoi Capital Law) have a
positive influence on tax accounting practices in large-scale household businesses in
Hanoi.
H2: Accounting capacity has a positive influence on tax accounting practices in
large-scale household businesses in Hanoi.
H3: Support from the Hanoi tax authority and the Hanoi city government has a
positive influence on tax accounting practices in large-scale household businesses in
Hanoi.
H4: The scale of production and business operations and the awareness of
household owners have a positive influence on tax accounting practices in large-scale
household businesses in Hanoi.
The scale was constructed as follows: The Research team inherited scales from
previous studies (Creswell 2003) and adapted them to suit the specific characteristics of
business households in Hanoi. Specifically, the research team used a 5-point Likert scale
to measure the attitudes and perceptions of the surveyed subjects:
(1) I completely disagree.
(2) Disagree
(3) Normal
(4) Agree
(5) I completely agree.
3.2. Results and discussion
3.2.1. Using qualitative methods
The results from document collection have provided information on the number of
business households in Hanoi, their sectors, and relevant legal regulations regarding tax
accounting for business households, as presented in the sections above.
Interview results indicate that large business households in Hanoi are currently
performing tax accounting quite well in accordance with legal regulations. The main
aspects of tax accounting include: issuing tax invoices, tracking input and output,
maintaining accounting records, and filing and calculating taxes. In addition, experts
recommend improving the efficiency of tax accounting in large business households
through activities such as online tax filing, reviewing errors in tax calculation and
declaration. Experts generally agree that business owners have some understanding of
taxes due to thorough dissemination and guidance from tax authorities, but still lack a full
understanding of the role of tax accounting and the benefits of performing tax accounting
tasks effectively.
The results of interviews and literature review also helped the group identify four
main factors influencing tax accounting in businesses, and the content of these factors as
presented in the theoretical basis section.
3.2.2. Quantitative methods
The survey results show that 121 out of 121 respondents completed the survey,
which was conducted among large businesses in Hanoi.
Regarding the survey respondents: 45% were household heads, and the remaining
55% were accountants. In the analyzed data sample, accountants accounted for the
largest proportion of participants.

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