Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria
Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowled...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2018-05-01
|
| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_114783_95f9cf0fe89195c473bd29c0cae7a343.pdf |
| _version_ | 1797690374651641856 |
|---|---|
| author | Lawan Yahaya Magaji Abba Naziru Suleiman |
| author_facet | Lawan Yahaya Magaji Abba Naziru Suleiman |
| author_sort | Lawan Yahaya |
| collection | DOAJ |
| description | Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country. |
| first_indexed | 2024-03-12T01:59:40Z |
| format | Article |
| id | doaj.art-d5385583d993413f871a1e7f98fc9da7 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:59:40Z |
| publishDate | 2018-05-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-d5385583d993413f871a1e7f98fc9da72023-09-07T21:51:04ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262018-05-0155342352114783Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in NigeriaLawan Yahaya0Magaji Abba1Naziru Suleiman2Department of Accounting and Finance, A.T.B.U. Bauchi, NigeriaDepartment of Accounting and Finance, A.T.B.U. Bauchi, NigeriaDepartment of Accounting and Finance, A.T.B.U. Bauchi, NigeriaSelf- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country.https://www.ijmae.com/article_114783_95f9cf0fe89195c473bd29c0cae7a343.pdftax knowledge, tax compliance behaviorself-assessment systemcorporate taxpayersnigeria |
| spellingShingle | Lawan Yahaya Magaji Abba Naziru Suleiman Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria International Journal of Management, Accounting and Economics tax knowledge, tax compliance behavior self-assessment system corporate taxpayers nigeria |
| title | Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria |
| title_full | Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria |
| title_fullStr | Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria |
| title_full_unstemmed | Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria |
| title_short | Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria |
| title_sort | influence of corporate taxpayers knowledge on tax compliance behaviour under self assessment system in nigeria |
| topic | tax knowledge, tax compliance behavior self-assessment system corporate taxpayers nigeria |
| url | https://www.ijmae.com/article_114783_95f9cf0fe89195c473bd29c0cae7a343.pdf |
| work_keys_str_mv | AT lawanyahaya influenceofcorporatetaxpayersknowledgeontaxcompliancebehaviourunderselfassessmentsysteminnigeria AT magajiabba influenceofcorporatetaxpayersknowledgeontaxcompliancebehaviourunderselfassessmentsysteminnigeria AT nazirusuleiman influenceofcorporatetaxpayersknowledgeontaxcompliancebehaviourunderselfassessmentsysteminnigeria |