HR Competencies and E-Tax Compliance Among Agribusiness SMEs in Yaoundé, Cameroon

This study investigated how human resource (HR) competencies relate to electronic tax (E-Tax) compliance among small and medium-sized agribusinesses in Yaounde , Cameroon. A mixed-methods concurrent triangulation design combined quantitative survey data from 372 agribusiness owners and managers with qualitative interviews from 12 key informants. Quantitative data were analyzed using partial least squares structural equation modeling (PLS-SEM), while qualitative data underwent thematic analysis. The results indicated that HR competencies were positively associated with E-Tax compliance (β = 0.358, p < .001), with tax literacy (β = 0.228, p < .001) and digital proficiency (β = 0.196, p < .001) functioning as partial mediators. This study contributes to the theoretical understanding of human capital theory and the technology acceptance model in the underresearched context of agribusiness E-Tax compliance in developing economies. Practical recommendations focus on targeted competency development programs tailored to the agricultural sector’s unique constraints.