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Tax compliance has been evidenced to mitigate fiscal deficit and public debt, which in turn, provides funding for the purpose of economic and social development. However, regardless of the efforts exerted by the government towards tax compliance, specifically sales tax among SMEs in Jordan, compliance remains low, which adversely impacts the revenues of the Jordanian government. Prior studies dedicated to the effect of tax complexity on sales tax compliance among SMEs have been limited and thus, this study’s main objective is to examine the influence of tax complexity on sales tax compliance among manufacturing SMEs in Jordan. The study adopted a survey method, using questionnaire survey copies administered on 660 owner/managers of manufacturing SMEs. From the disseminated questionnaire copies, 215 were retrieved and deemed suitable for analysis. Based on the obtained results, tax complexity significantly influenced sales tax compliance. This study recommends that future studies be conducted in sales tax compliance, in the context of SMEs for deeper insight into its drivers. The study contributes by furnishing significant information that policymakers and SMEs owners/managers can leverage to enhance the level of sales tax compliance.

The Influence of Tax Complexity on Sales Tax Compliance among Jordanian SMEs