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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | en en |
| Published: |
2016
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/6307/1/s818359_01.pdf https://etd.uum.edu.my/6307/2/s818359_02.pdf https://etd.uum.edu.my/6307/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1833436650460413952 |
|---|---|
| author | Adebayo, Lamidi Wasiu |
| author_facet | Adebayo, Lamidi Wasiu |
| author_sort | Adebayo, Lamidi Wasiu |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| 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 |
| id | my.uum.etd-6307 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2016 |
| record_format | eprints |
| spelling | my.uum.etd-63072021-04-05T01:39:14Z https://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 https://etd.uum.edu.my/6307/1/s818359_01.pdf text en https://etd.uum.edu.my/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. |
| 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 |
| title | 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_short | 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 |
| topic | HF5601-5689 Accounting HJ4771.6 Income Tax. Tax Returns. |
| url | https://etd.uum.edu.my/6307/1/s818359_01.pdf https://etd.uum.edu.my/6307/2/s818359_02.pdf https://etd.uum.edu.my/6307/ |
| url_provider | http://etd.uum.edu.my/ |