World Education Connect Multidisciplinary e-Publication, Vol. VI, Issue VII (July 2026), pp.138-153
ABSTRACT
This study examined the influence of the three dimensions of Entrepreneurial Orientation—Innovativeness, Risk-Taking, and Proactiveness—on Tax Compliance Behaviour, as well as the mediating role of Risk Perception. The selected population for this study consisted of young entrepreneurs aged 18 to 34 in CALABARZON. Utilizing a quantitative descriptive-correlational research design, data were collected from 105 young entrepreneurs and analyzed using descriptive statistics, multiple regression, and path analysis.
The results revealed that among the three dimensions of Entrepreneurial Orientation, only Risk-Taking had a statistically significant effect on Tax Compliance Behaviour. It was also found that only Innovativeness had a significant impact on Risk Perception. Ultimately, Risk Perception emerged as the strongest and most dominant driver of Tax Compliance Behaviour. Notably, the inclusion of Risk Perception in the regression model increased the explained variance from 7.0% to 24.8%. Finally, a mediation path was confirmed in the relationship between Innovativeness and Tax Compliance Behaviour through Risk Perception. The study recommends that stakeholders prioritize transparent, risk-focused tax education and practical compliance training to effectively leverage the inherent risk-averse nature of young entrepreneurs and foster sustained regulatory adherence.
Keywords: Tax Compliance Behaviour, Young Entrepreneurs, Entrepreneurial Orientation, Risk Perception, CALABARZON, Polytechnic University of the Philippines, SDG 8: Decent Work and Economic Growth, SDG 17: Partnerships for the Goals
https://zenodo.org/records/21396563
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