Compliance strategies in the commuter omnibus industry: Analyzing presumptive tax collection’s impact on business operations

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Abstract

This study investigates compliance with presumptive tax collection in the commuter omnibus industry. The main objectives were to evaluate tax administration practices, identify factors contributing to presumptive tax non-compliance, assess the impact of COVID-19 on compliance rates, and recommend strategies for improvement. A quantitative research approach was adopted, collecting data through questionnaires analyzed with Microsoft Excel and Statistical Package for the Social Sciences (SPSS). The findings revealed a significant rate of non-compliance, attributed to corruption among tax officials, lack of tax awareness, inadequate tax administration systems, and negative attitudes toward tax payments. The study concludes that enhancing compliance is essential for sustainable business operations and overall economic growth. Recommendations include stringent measures against corrupt tax officials and conducting workshops to foster taxpayer engagement, which align with corporate and business strategy review principles (Mishi & Tshabalala, 2023). This research contributes to understanding compliance dynamics and offers practical solutions for improving tax compliance in the commuter omnibus sector.

Keywords: Compliance Strategies, Commuter Omnibus, Presumptive Tax, Business Operations, Tax Administration

Authors’ individual contribution: Conceptualization — N.M. and N.W.; Methodology — N.M. and N.W.; Software — N.M. and N.W.; Validation — N.M. and N.W.; Formal Analysis — N.M. and N.W.; Investigation — N.M. and N.W.; Resources — N.M. and N.W.; Data Curation — N.M. and N.W.; Writing — Original Draft — N.M. and N.W.; Writing — Review & Editing — N.M. and N.W.; Visualization — N.M. and N.W.; Supervision — N.M. and N.W.; Project Administration — N.M. and N.W.; Funding Acquisition — N.M. and N.W.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G1, G3, G4

Received: 29.11.2024
Revised: 12.03.2025; 17.04.2025; 10.10.2025
Accepted: 04.11.2025
Published online: 07.11.2025

How to cite this paper: Mumbanda, N., & Wadwsango, N. (2025). Compliance strategies in the commuter omnibus industry: Analyzing presumptive tax collection’s impact on business operations. Corporate and Business Strategy Review, 6(4), 132–142. https://doi.org/10.22495/cbsrv6i4art12