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.