ABSTRACT
The
study examined the effect of tax administration on tax compliances in Abia
State, Nigeria. Specifically, the study examined the effect of tax
administration (Electronic and tax audit) on tax-payers voluntary compliance, quasi
tax-payers compliance and coercive tax-payers compliance in Abia State. To achieve the objectives of this study,
descriptive research design was used and data were collected from 287
respondents (tax payers) through the administration of a structured
questionnaire. The data were presented using the descriptive statistics such as
percentages and frequencies and analyzed with linear regression. The result of the first hypothesis
revealed that both tax audit and electronic tax
administration have significant effect (p-values of 0.0288 & 0.0000) on
voluntary tax compliance in Abia State, Nigeria. The result of the second
hypothesis revealed that
electronic tax administration has insignificant effect (p-value of
0.4339) on quasi voluntary tax compliance in Abia State, Nigeria while tax
audit has significant effect (p-value of 0.0007) on quasi voluntary tax
compliance in Abia State, Nigeria. The result of the third hypothesis revealed
that both tax audit and electronic tax administration have significant effect (p-values
of 0.0000 & 0.0000) on coercive tax compliance in Abia State, Nigeria.
Therefore, the study concludes that effective tax administration significant
influence tax compliance in Abia State, Nigeria. The study
therefore recommended that Tax
administrative authorities should ensure that electronic means of tax
administration like Tax Identification Number is effectively enforced amongst
others.
ADAEZE, N (2024). Effect Of Tax Administration On Tax Payers’ Compliance In Abia State, Nigeria:- Onyekaozulu, Adaeze N. Repository.mouau.edu.ng: Retrieved Sep 08, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-tax-administration-on-tax-payers-compliance-in-abia-state-nigeria-onyekaozulu-adaeze-n-7-2
NNEKA, ADAEZE. "Effect Of Tax Administration On Tax Payers’ Compliance In Abia State, Nigeria:- Onyekaozulu, Adaeze N" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 22 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-tax-administration-on-tax-payers-compliance-in-abia-state-nigeria-onyekaozulu-adaeze-n-7-2. Accessed 08 Sep. 2024.
NNEKA, ADAEZE. "Effect Of Tax Administration On Tax Payers’ Compliance In Abia State, Nigeria:- Onyekaozulu, Adaeze N". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 22 Jul. 2024. Web. 08 Sep. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-tax-administration-on-tax-payers-compliance-in-abia-state-nigeria-onyekaozulu-adaeze-n-7-2 >.
NNEKA, ADAEZE. "Effect Of Tax Administration On Tax Payers’ Compliance In Abia State, Nigeria:- Onyekaozulu, Adaeze N" Repository.mouau.edu.ng (2024). Accessed 08 Sep. 2024. https://repository.mouau.edu.ng/work/view/effect-of-tax-administration-on-tax-payers-compliance-in-abia-state-nigeria-onyekaozulu-adaeze-n-7-2