Factors influencing tax compliance behavior among the self-employed in Nigeria

The objective of the study was to investigate factors influencing tax compliance behavior among the self-employed in Nigeria. The level of tax noncompliance in Nigeria is unusually high. Some authorities have described the level of noncompliance in the country as one of the highest in the world. Thi...

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Main Author:	Abdullahi, Umar Mohammed
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/7677/1/s900476_01.pdf https://etd.uum.edu.my/7677/2/s900476_02.pdf
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id	my-uum-etd.7677
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Derashid, Chek Ibrahim, Idawati
topic	HD60 Small Business.
spellingShingle	HD60 Small Business. Abdullahi, Umar Mohammed Factors influencing tax compliance behavior among the self-employed in Nigeria
description	The objective of the study was to investigate factors influencing tax compliance behavior among the self-employed in Nigeria. The level of tax noncompliance in Nigeria is unusually high. Some authorities have described the level of noncompliance in the country as one of the highest in the world. This research was designed as a mixed method whereby the research questions were answered through a mixture of qualitative and quantitative methodology. The qualitative study was designed as intensive interviews with a sample of thirty-two self-employed in the study area, Abuja, Nigeria. The quantitative study was designed as a questionnaire survey of 360 self-employed taxpayers in Nigeria’s capital city of Abuja. Nine variables were investigated to determine their influence on tax compliance behavior. The variables were: perceived public governance quality, socioeconomic condition, perceived audit effectiveness, perceived social norm, perceived citizen engagement, perceived tax service quality, perceived tax system complexity, tax fairness perception and attitude towards evasion. Data from the survey was analyzed using the Partial Least Square approach and the SmartPLS software. Results from the analysis produced a significant mediation effect of socioeconomic condition on the relationship between perceived public governance quality and tax compliance behavior. Perceived citizen engagement, perceived audit effectiveness, perceived social norm and perceived tax service quality were all found to have a significant positive relationship with tax compliance behavior. The study made good contributions to existing literature by introducing the mediating role of socioeconomic condition and also the construct of perceived audit effectiveness into tax compliance research. Finally, the study highlighted the implications of the findings for policy, methodology and theory. The policy recommendation emphasized the need for the Nigerian government to adopt the carrot and stick approach in influencing tax compliance behavior.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Abdullahi, Umar Mohammed
author_facet	Abdullahi, Umar Mohammed
author_sort	Abdullahi, Umar Mohammed
title	Factors influencing tax compliance behavior among the self-employed in Nigeria
title_short	Factors influencing tax compliance behavior among the self-employed in Nigeria
title_full	Factors influencing tax compliance behavior among the self-employed in Nigeria
title_fullStr	Factors influencing tax compliance behavior among the self-employed in Nigeria
title_full_unstemmed	Factors influencing tax compliance behavior among the self-employed in Nigeria
title_sort	factors influencing tax compliance behavior among the self-employed in nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/7677/1/s900476_01.pdf https://etd.uum.edu.my/7677/2/s900476_02.pdf
_version_	1747828252922085376
spelling	my-uum-etd.76772021-04-28T03:18:06Z Factors influencing tax compliance behavior among the self-employed in Nigeria 2017 Abdullahi, Umar Mohammed Derashid, Chek Ibrahim, Idawati Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD60 Small Business. The objective of the study was to investigate factors influencing tax compliance behavior among the self-employed in Nigeria. The level of tax noncompliance in Nigeria is unusually high. Some authorities have described the level of noncompliance in the country as one of the highest in the world. This research was designed as a mixed method whereby the research questions were answered through a mixture of qualitative and quantitative methodology. The qualitative study was designed as intensive interviews with a sample of thirty-two self-employed in the study area, Abuja, Nigeria. The quantitative study was designed as a questionnaire survey of 360 self-employed taxpayers in Nigeria’s capital city of Abuja. Nine variables were investigated to determine their influence on tax compliance behavior. The variables were: perceived public governance quality, socioeconomic condition, perceived audit effectiveness, perceived social norm, perceived citizen engagement, perceived tax service quality, perceived tax system complexity, tax fairness perception and attitude towards evasion. Data from the survey was analyzed using the Partial Least Square approach and the SmartPLS software. Results from the analysis produced a significant mediation effect of socioeconomic condition on the relationship between perceived public governance quality and tax compliance behavior. Perceived citizen engagement, perceived audit effectiveness, perceived social norm and perceived tax service quality were all found to have a significant positive relationship with tax compliance behavior. The study made good contributions to existing literature by introducing the mediating role of socioeconomic condition and also the construct of perceived audit effectiveness into tax compliance research. Finally, the study highlighted the implications of the findings for policy, methodology and theory. The policy recommendation emphasized the need for the Nigerian government to adopt the carrot and stick approach in influencing tax compliance behavior. 2017 Thesis https://etd.uum.edu.my/7677/ https://etd.uum.edu.my/7677/1/s900476_01.pdf text eng public https://etd.uum.edu.my/7677/2/s900476_02.pdf text eng public http://sierra.uum.edu.my/record=b1698807~S1 other doctoral Universiti Utara Malaysia Abdullahi, D. (2012). Good governance as panacea to socioeconomic crises in Nigeria. IOSR Journal of Business and Management Studies, 2(3), 36–40. Acemoglu, D., & Robinson, J. A. (2012). Why nations fail: The origin of power and prosperity and poverty. New York: Crown publishers Adebisi, J. 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