Cover Image

Understanding the effect of government attitudes on voluntary tax compliance in Nigeria

An effective government’s performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires...

Full description

Saved in:
Bibliographic Details
Main Authors: Yahaya, Lawan, Turmin, Siti Zaidah, Johari, Jalila, Osman, Mohammad Noor Hisham
Format: Article
Published: Human Resource Management Academic Research Society 2022
Online Access:http://psasir.upm.edu.my/id/eprint/102534/
https://hrmars.com/index.php/IJARAFMS/article/view/14073/Understanding-the-Effect-of-Government-Attitudes-on-Voluntary-Tax-Compliance-in-Nigeria
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.102534
record_format eprints
spelling my.upm.eprints.1025342024-03-14T04:36:26Z http://psasir.upm.edu.my/id/eprint/102534/ Understanding the effect of government attitudes on voluntary tax compliance in Nigeria Yahaya, Lawan Turmin, Siti Zaidah Johari, Jalila Osman, Mohammad Noor Hisham An effective government’s performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were successfully returned. An analysis was conducted incorporating structural equation modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural model of the analysed result. The results showed that government effectiveness positively and significantly affected voluntary tax compliance. Additionally, the findings revealed a positive and significant effect between tax authority transparency and voluntary tax compliance. Further findings showed that government attitude was positively and significantly related to voluntary tax compliance. Therefore, the present study recommends that the government improve its attitudes toward efficiency and transparency in tax and governance to improve voluntary taxpayer compliance with Nigeria's tax authorities. Human Resource Management Academic Research Society 2022-08 Article PeerReviewed Yahaya, Lawan and Turmin, Siti Zaidah and Johari, Jalila and Osman, Mohammad Noor Hisham (2022) Understanding the effect of government attitudes on voluntary tax compliance in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 12 (3). 71 - 85. ISSN 2311-4185; ESSN: 2225-8329 https://hrmars.com/index.php/IJARAFMS/article/view/14073/Understanding-the-Effect-of-Government-Attitudes-on-Voluntary-Tax-Compliance-in-Nigeria 10.6007/IJARAFMS/v12-i3/14073
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
description An effective government’s performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were successfully returned. An analysis was conducted incorporating structural equation modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural model of the analysed result. The results showed that government effectiveness positively and significantly affected voluntary tax compliance. Additionally, the findings revealed a positive and significant effect between tax authority transparency and voluntary tax compliance. Further findings showed that government attitude was positively and significantly related to voluntary tax compliance. Therefore, the present study recommends that the government improve its attitudes toward efficiency and transparency in tax and governance to improve voluntary taxpayer compliance with Nigeria's tax authorities.
format Article
author Yahaya, Lawan
Turmin, Siti Zaidah
Johari, Jalila
Osman, Mohammad Noor Hisham
spellingShingle Yahaya, Lawan
Turmin, Siti Zaidah
Johari, Jalila
Osman, Mohammad Noor Hisham
Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
author_facet Yahaya, Lawan
Turmin, Siti Zaidah
Johari, Jalila
Osman, Mohammad Noor Hisham
author_sort Yahaya, Lawan
title Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
title_short Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
title_full Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
title_fullStr Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
title_full_unstemmed Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
title_sort understanding the effect of government attitudes on voluntary tax compliance in nigeria
publisher Human Resource Management Academic Research Society
publishDate 2022
url http://psasir.upm.edu.my/id/eprint/102534/
https://hrmars.com/index.php/IJARAFMS/article/view/14073/Understanding-the-Effect-of-Government-Attitudes-on-Voluntary-Tax-Compliance-in-Nigeria
_version_ 1794564342131195904
score 13.211869

Similar Items