摘要：Over the past ten years, the tax compliance issue of large enterprises has become the top concern of policymakers and tax administrators around the world. Many enterprises concern profit maximization, business operations and spread across many regions. Besides, enterprises, especially multinational corporations, are at risk of high tax compliance. Tax compliance is not a small challenge for tax authorities. Therefore, this paper aims to determine factors affecting tax compliance of FDI enterprises in Ho Chi Ninh City (HCMC). Besides, the study surveyed 450 FDI enterprise managers and answered 16 questions, but 430 samples were processed. The data collected from June 2020 to November 2020 in HCMC. The authors used Cronbachâ�?�?s Alpha test, Exploratory Factor Analysis (EFA), and Structural Equation Model (SEM) analysis in this study. The research results showed that there are three factors influencing tax compliance with a significance level of 0.01. Moreover, this article had policy recommendations for enhancing the tax compliance of FDI enterprises.
