Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria

Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria

The contribution of Value Added Tax (VAT) to the total revenue of Nigeria remains consistently low and is relatively decreasing due to low compliance by the Small and Medium Enterprises (SMEs). Prior studies gave more attention to income tax compliance than VAT compliance; however, VAT is ranked as...

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Main Author: Gimba, Hannatu Yohanna
Format: Thesis
Language:eng
eng
Published: 2018
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HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/8083/1/Gimba_1.pdf
https://etd.uum.edu.my/8083/2/Gimba-2.pdf
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institution Universiti Utara Malaysia
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language eng
eng
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Gimba, Hannatu Yohanna
Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
description The contribution of Value Added Tax (VAT) to the total revenue of Nigeria remains consistently low and is relatively decreasing due to low compliance by the Small and Medium Enterprises (SMEs). Prior studies gave more attention to income tax compliance than VAT compliance; however, VAT is ranked as the most non-remittance tax in recent times. Considering all the factors that can influence VAT compliance are numerous but just a few would adhere specifically to Nigeria which are discussed in this study. Thus, this study investigates empirically the factors influencing VAT compliance intention among SMEs in Nigeria. In order to gain in-depth understanding of the phenomenon, the study incorporates detection probability, penalty magnitude, SME reputation, fairness in the tax system and mental tax accounting into the Theory of Planned Behavior (TPB). The study was designed using SMEs survey method. Cluster random sampling technique was applied to select the samples of the study from the six industrial areas in Kano state, Nigeria. The primary data were collected through self-administered questionnaire, which were treated statistically using multiple regression analysis and other statistical techniques.The results reveal that SMEs’ perception about subjective norms, perceived behavioral control, detection probability, SME reputation and fairness in the tax system are positively significant to VAT compliance intention. However, attitude towards VAT compliance, penalty magnitude and mental tax accounting are not related to VAT compliance intention among SMEs in Nigeria. By implication, the findings of the study suggests that policy makers should map-out strategies to improve the quality of services through fairness in the tax system, publishing the names of defaulting SMEs and improving their performance on detection. Furthermore, policies should be directed towards strengthening these factors to reawaken the culture of VAT compliance among SMEs in Nigeria.
format Thesis
qualification_name Master of Philosophy (MPhil)
qualification_level Master's degree
author Gimba, Hannatu Yohanna
author_facet Gimba, Hannatu Yohanna
author_sort Gimba, Hannatu Yohanna
title Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
title_short Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
title_full Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
title_fullStr Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
title_full_unstemmed Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria
title_sort factors influencing value added tax (vat) compliance intention among smes in nigeria
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2018
url https://etd.uum.edu.my/8083/1/Gimba_1.pdf
https://etd.uum.edu.my/8083/2/Gimba-2.pdf
_version_ 1747828319620956160
spelling my-uum-etd.80832021-08-09T07:35:37Z Factors influencing value added tax (VAT) compliance intention among SMEs in Nigeria 2018 Gimba, Hannatu Yohanna Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Syafinaz School of Accountancy HF5601-5689 Accounting The contribution of Value Added Tax (VAT) to the total revenue of Nigeria remains consistently low and is relatively decreasing due to low compliance by the Small and Medium Enterprises (SMEs). Prior studies gave more attention to income tax compliance than VAT compliance; however, VAT is ranked as the most non-remittance tax in recent times. Considering all the factors that can influence VAT compliance are numerous but just a few would adhere specifically to Nigeria which are discussed in this study. Thus, this study investigates empirically the factors influencing VAT compliance intention among SMEs in Nigeria. In order to gain in-depth understanding of the phenomenon, the study incorporates detection probability, penalty magnitude, SME reputation, fairness in the tax system and mental tax accounting into the Theory of Planned Behavior (TPB). The study was designed using SMEs survey method. Cluster random sampling technique was applied to select the samples of the study from the six industrial areas in Kano state, Nigeria. The primary data were collected through self-administered questionnaire, which were treated statistically using multiple regression analysis and other statistical techniques.The results reveal that SMEs’ perception about subjective norms, perceived behavioral control, detection probability, SME reputation and fairness in the tax system are positively significant to VAT compliance intention. However, attitude towards VAT compliance, penalty magnitude and mental tax accounting are not related to VAT compliance intention among SMEs in Nigeria. By implication, the findings of the study suggests that policy makers should map-out strategies to improve the quality of services through fairness in the tax system, publishing the names of defaulting SMEs and improving their performance on detection. Furthermore, policies should be directed towards strengthening these factors to reawaken the culture of VAT compliance among SMEs in Nigeria. 2018 Thesis https://etd.uum.edu.my/8083/ https://etd.uum.edu.my/8083/1/Gimba_1.pdf text eng public https://etd.uum.edu.my/8083/2/Gimba-2.pdf text eng public mphil masters Universiti Utara Malaysia Abay, S. T. (2013). Assessment on the implementation of value added tax (VAT) in Mekelle city administration. International Journal of Science and Research, 4(8), 459–467. Retrieved from http://www.ijsr.net/archive/v4i8/SUB157207.pdf Abdul-Jabbar, H. (2009). Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs. Phd Thesis, (August). 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