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:	eng eng
Published:	2016
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/6307/1/s818359_01.pdf https://etd.uum.edu.my/6307/2/s818359_02.pdf
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id	my-uum-etd.6307
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Idawati
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting 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
qualification_name	masters
qualification_level	Master's degree
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
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2016
url	https://etd.uum.edu.my/6307/1/s818359_01.pdf https://etd.uum.edu.my/6307/2/s818359_02.pdf
_version_	1747828056055087104
spelling	my-uum-etd.63072021-04-05T01:39:14Z Intention to adopt tax e-filing system among self-employed taxpayers in Nigeria 2016 Adebayo, Lamidi Wasiu Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business 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 https://etd.uum.edu.my/6307/ https://etd.uum.edu.my/6307/1/s818359_01.pdf text eng public https://etd.uum.edu.my/6307/2/s818359_02.pdf text eng public masters masters Universiti Utara Malaysia Abiola, J., & Asiweh, M. (2012). Impact of Tax Administration on Government Revenue in a Developing Economy – A Case Study of Nigeria. International Journal of Business and Social Science, 3(8), 99–113. Retrieved from www.ijbssnet.com African Development Bank (2010). Domestic Resource Mobilization for Poverty Reduction in East Africa: South Africa Case Study. Tunis: African Development Bank Group, Regional Department East A (OREA). Agarwal R, & Prasad J (1999). Are Individual Differences Germane to the Acceptance of New Information Technologies? Decision Sciences 30: 361-391 Ajzen, I. (1991). 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