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Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria

electronic system directly to the tax authority. This system is a great move towards replacing the manual system of filing tax returns in Nigeria. The main objective of this study is to investigate the determining factors influencing taxpayers’ adoption of the tax e-filing system. To achieve this ob...

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Main Author: Adebayo, Lamidi Wasiu
Format: Thesis
Language:English
English
Published: 2016
Subjects:
HF5601-5689 Accounting
HJ4771.6 Income Tax. Tax Returns.
Online Access:http://etd.uum.edu.my/6307/
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spelling my.uum.etd.63072021-04-05T01:39:14Z http://etd.uum.edu.my/6307/ Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria Adebayo, Lamidi Wasiu HF5601-5689 Accounting HJ4771.6 Income Tax. Tax Returns. electronic system directly to the tax authority. This system is a great move towards replacing the manual system of filing tax returns in Nigeria. The main objective of this study is to investigate the determining factors influencing taxpayers’ adoption of the tax e-filing system. To achieve this objective, survey method is utilized where self-employed taxpayers in Lagos State of Nigeria was selected as respondent. The study utilized self-administered questionnaire in which two research assistants were employed to help in administering the questionnaire. The total number of 175 respondents’ opinion were utilized to analyze the perception of the taxpayers towards tax e-filing system. Multiple regression analyses was used to investigate the relationship between independent and dependent variables and to examine the most significant factor(s) influencing taxpayers’ intention to adopt the tax e-filing system in Nigeria. The study found that perceived usefulness (PU), perceived ease of use (PEOU), technology readiness and facilitating condition have positive relationship with intention to adopt the tax e-filing system. Study also indicate that PEOU is the most significant factor influencing taxpayers’ intention to adopt the tax e-filing system. Therefore, the study recommend that government should ensure the tax efiling system is easy and easily navigable and that they should make sure the aim of its introduction is achieved. 2016 Thesis NonPeerReviewed text en /6307/1/s818359_01.pdf text en /6307/2/s818359_02.pdf Adebayo, Lamidi Wasiu (2016) Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
HJ4771.6 Income Tax. Tax Returns.
spellingShingle HF5601-5689 Accounting
HJ4771.6 Income Tax. Tax Returns.
Adebayo, Lamidi Wasiu
Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria
description electronic system directly to the tax authority. This system is a great move towards replacing the manual system of filing tax returns in Nigeria. The main objective of this study is to investigate the determining factors influencing taxpayers’ adoption of the tax e-filing system. To achieve this objective, survey method is utilized where self-employed taxpayers in Lagos State of Nigeria was selected as respondent. The study utilized self-administered questionnaire in which two research assistants were employed to help in administering the questionnaire. The total number of 175 respondents’ opinion were utilized to analyze the perception of the taxpayers towards tax e-filing system. Multiple regression analyses was used to investigate the relationship between independent and dependent variables and to examine the most significant factor(s) influencing taxpayers’ intention to adopt the tax e-filing system in Nigeria. The study found that perceived usefulness (PU), perceived ease of use (PEOU), technology readiness and facilitating condition have positive relationship with intention to adopt the tax e-filing system. Study also indicate that PEOU is the most significant factor influencing taxpayers’ intention to adopt the tax e-filing system. Therefore, the study recommend that government should ensure the tax efiling system is easy and easily navigable and that they should make sure the aim of its introduction is achieved.
format Thesis
author Adebayo, Lamidi Wasiu
author_facet Adebayo, Lamidi Wasiu
author_sort Adebayo, Lamidi Wasiu
title Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria
title_short Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria
title_full Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria
title_fullStr Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria
title_full_unstemmed Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria
title_sort intention to adopt tax e-filing system among self-employed taxpayers in nigeria
publishDate 2016
url http://etd.uum.edu.my/6307/
_version_ 1696978316691505152
score 13.211869

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