ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE
Taxpayers’ compliance plays a critical role in tax revenue generation. The study examined how perceived ease of use moderates the effect of electronic taxation on tax compliance among small and medium scale enterprises in Kogi State. Population of the study comprised the owners of all registered sm...
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| Format: | Article |
| Language: | English |
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Kwara State University, Malete Nigeria
2024-01-01
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| Series: | Malete Journal of Accounting and Finance |
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| Online Access: | https://majaf.com.ng/index.php/majaf/article/view/108 |
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| author | Adebowale Ogunsola |
| author_facet | Adebowale Ogunsola |
| author_sort | Adebowale Ogunsola |
| collection | DOAJ |
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Taxpayers’ compliance plays a critical role in tax revenue generation. The study examined how perceived ease of use moderates the effect of electronic taxation on tax compliance among small and medium scale enterprises in Kogi State. Population of the study comprised the owners of all registered small and medium scale enterprises (SMEs) in Kogi State, out of which forty (40) SMEs owners were selected to form sample size using accidental/convenient sampling method. The data were collected through structured questionnaires administered on the selected SMEs owners. Using multiple regression analysis, at 5% level of significance, the study found that the effect of electronic tax registration on tax compliance is negatively negligible and insignificant. Meanwhile, it was established that the effect of electronic tax filing and electronic tax payment on tax compliance is positive and significant to some extent. Moreover, it was observed that perceived ease of use does not significantly moderate the effect of electronic tax registration, electronic tax filing and electronic tax payment on tax compliance among the sampled SMEs. It is concluded that electronic tax registration does not significantly affect tax compliance, whereas electronic tax filing and electronic tax payment have positive and significant effect on tax compliance. Therefore, it is recommended that tax authorities should create more awareness about the electronic tax services available and educate taxpayers on the benefits of e-tax system.
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| format | Article |
| id | doaj-art-bac89339e0a040fc8572ececb98bd469 |
| institution | Kabale University |
| issn | 2735-9603 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Kwara State University, Malete Nigeria |
| record_format | Article |
| series | Malete Journal of Accounting and Finance |
| spelling | doaj-art-bac89339e0a040fc8572ececb98bd4692025-02-10T23:06:28ZengKwara State University, Malete NigeriaMalete Journal of Accounting and Finance2735-96032024-01-0141ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATEAdebowale Ogunsola0Kogi State University, Anyigba, Nigeria Taxpayers’ compliance plays a critical role in tax revenue generation. The study examined how perceived ease of use moderates the effect of electronic taxation on tax compliance among small and medium scale enterprises in Kogi State. Population of the study comprised the owners of all registered small and medium scale enterprises (SMEs) in Kogi State, out of which forty (40) SMEs owners were selected to form sample size using accidental/convenient sampling method. The data were collected through structured questionnaires administered on the selected SMEs owners. Using multiple regression analysis, at 5% level of significance, the study found that the effect of electronic tax registration on tax compliance is negatively negligible and insignificant. Meanwhile, it was established that the effect of electronic tax filing and electronic tax payment on tax compliance is positive and significant to some extent. Moreover, it was observed that perceived ease of use does not significantly moderate the effect of electronic tax registration, electronic tax filing and electronic tax payment on tax compliance among the sampled SMEs. It is concluded that electronic tax registration does not significantly affect tax compliance, whereas electronic tax filing and electronic tax payment have positive and significant effect on tax compliance. Therefore, it is recommended that tax authorities should create more awareness about the electronic tax services available and educate taxpayers on the benefits of e-tax system. https://majaf.com.ng/index.php/majaf/article/view/108Electronic taxationtax complianceSMEs |
| spellingShingle | Adebowale Ogunsola ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE Malete Journal of Accounting and Finance Electronic taxation tax compliance SMEs |
| title | ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE |
| title_full | ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE |
| title_fullStr | ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE |
| title_full_unstemmed | ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE |
| title_short | ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE |
| title_sort | electronic taxation and tax compliance among smes in kogi state |
| topic | Electronic taxation tax compliance SMEs |
| url | https://majaf.com.ng/index.php/majaf/article/view/108 |
| work_keys_str_mv | AT adebowaleogunsola electronictaxationandtaxcomplianceamongsmesinkogistate |