Determinants of behavioural intention on tax e-filing usage among corporate tax preparers in Nigeria
The ratio of tax revenue to Gross Domestic Product (GDP) in Nigeria stood at 5.7% as reported in 2017, which is small compared to the 15% minimum standard set by the International Monetary Fund (IMF) for low- and medium-income economies, such as Nigeria. The low tax revenue is associated with the l...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2021
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/9577/1/depositpermission_s902490.pdf https://etd.uum.edu.my/9577/2/s902490_01.pdf |
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| Summary: | The ratio of tax revenue to Gross Domestic Product (GDP) in Nigeria stood at 5.7% as reported in 2017, which is small compared to the 15% minimum standard set by the International Monetary Fund (IMF) for low- and medium-income economies, such as
Nigeria. The low tax revenue is associated with the lack of leveraging technology to attract more taxpayers into the Federal Inland Revenue Service (FIRS) tax net. The Nigerian federal government implemented a tax e-filing system in 2014 and set a target of 100% corporate tax e-filing acceptance by 2020 in the Vision 20:2020. However, as of 31st December 2018, the acceptance rate was only 36%. Due to the low acceptance, this study seeks to investigate the determinants of behavioural intention on tax e-filing usage among corporate tax preparers in Nigeria. The Unified Theory of Acceptance and Use of Technology (UTAUT) was adopted and extended with new variables (perceived convenience, system quality, service quality, trust of internet system, and trust of
government) to address the acceptance of e-filing in Nigerian context. The proposed model was tested using 359 usable web-based questionnaires to corporate tax preparers and analysed using PLS-SEM. Findings revealed that performance expectancy, effort expectancy, facilitating conditions, perceived convenience, and system quality significantly predict behavioural intention (BI) to use a tax e-filing system. In addition, trust in government significantly moderated the effect of performance expectancy, effort
expectancy, and social influence on behavioural intention to use tax e -filing. Theoretically, there is new evidence for a construct of perceived convenience in tax e-filing settings, which is the strongest predictor of BI to use e-filing in this study. This study contributes to the literature on the significant relationship between variables
studied on tax e-filing usage among corporate tax preparers. The study suggests that the Nigerian government needs to re-strategize towards sensitisation of tax preparers on the benefits of e-filing to increase the adoption rate. |
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