Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria
Inefficient tax system causes the government to lose a huge amount of revenue. Tax administrators are primarily responsible for collecting taxes due from taxpayers following the relevant tax laws and regulation in a way that instils confidence on taxpayers through efficient tax administration. Thi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia Press
2020
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/27713/1/MMJ%2024%202020%2057%2076.pdf |
| _version_ | 1803629327804268544 |
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| author | Ya’u, Abba Saad, Natrah Mas'ud, Abdulsalam |
| author_facet | Ya’u, Abba Saad, Natrah Mas'ud, Abdulsalam |
| author_sort | Ya’u, Abba |
| collection | UUM |
| description | Inefficient tax system causes the government to lose a huge amount of revenue. Tax administrators are primarily responsible for collecting taxes
due from taxpayers following the relevant tax laws and regulation in a way that instils confidence on taxpayers through efficient tax administration.
This paper aims at validating relevant and reliable measurement scale for assessing the effectiveness of tax administration efficiency in dealing with oil and gas companies operating in the Nigerian oil sector. Hence, an adapted
questionnaire comprising four items was administered on 300 local and multinational oil and gas companies in Nigeria. All the items were subjected to evaluations and validations by eight experts’ reviewers with cognate experience in oil and gas activities. Evaluation of reliability and validity of the measures of tax administration efficiency was performed through Confirmatory Factor Analysis (CFA) using SPSS version 25 and Smart PLS version 3.8. The results provide evidence that the proposed tax administration
efficiency scale attained reliability and validity criteria. Consequently, Policymakers, practitioners and researchers can adapt this scale to assess the effectiveness of tax administration efficiency by companies in different jurisdictions across the globe. This study expands existing literature and contributes new ideas to the subject area. By implication, the validated scale
will assist oil and gas producing countries to come up with policies that ensures efficiency in tax administration and increase government revenues. |
| first_indexed | 2024-07-04T06:36:06Z |
| format | Article |
| id | uum-27713 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:36:06Z |
| publishDate | 2020 |
| publisher | Universiti Utara Malaysia Press |
| record_format | dspace |
| spelling | uum-277132020-10-08T11:39:54Z https://repo.uum.edu.my/id/eprint/27713/ Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria Ya’u, Abba Saad, Natrah Mas'ud, Abdulsalam HF5601 Accounting Inefficient tax system causes the government to lose a huge amount of revenue. Tax administrators are primarily responsible for collecting taxes due from taxpayers following the relevant tax laws and regulation in a way that instils confidence on taxpayers through efficient tax administration. This paper aims at validating relevant and reliable measurement scale for assessing the effectiveness of tax administration efficiency in dealing with oil and gas companies operating in the Nigerian oil sector. Hence, an adapted questionnaire comprising four items was administered on 300 local and multinational oil and gas companies in Nigeria. All the items were subjected to evaluations and validations by eight experts’ reviewers with cognate experience in oil and gas activities. Evaluation of reliability and validity of the measures of tax administration efficiency was performed through Confirmatory Factor Analysis (CFA) using SPSS version 25 and Smart PLS version 3.8. The results provide evidence that the proposed tax administration efficiency scale attained reliability and validity criteria. Consequently, Policymakers, practitioners and researchers can adapt this scale to assess the effectiveness of tax administration efficiency by companies in different jurisdictions across the globe. This study expands existing literature and contributes new ideas to the subject area. By implication, the validated scale will assist oil and gas producing countries to come up with policies that ensures efficiency in tax administration and increase government revenues. Universiti Utara Malaysia Press 2020-07 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/27713/1/MMJ%2024%202020%2057%2076.pdf Ya’u, Abba and Saad, Natrah and Mas'ud, Abdulsalam (2020) Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria. Malaysian Management Journal (MMJ), 24. pp. 57-76. ISSN 0128-6226 http://e-journal.uum.edu.my/index.php/mmj/article/view/7602 |
| spellingShingle | HF5601 Accounting Ya’u, Abba Saad, Natrah Mas'ud, Abdulsalam Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria |
| title | Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria |
| title_full | Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria |
| title_fullStr | Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria |
| title_full_unstemmed | Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria |
| title_short | Developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in Negeria |
| title_sort | developing a measurement scale for assessing the efficiency of tax administration among oil and gas companies in negeria |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/27713/1/MMJ%2024%202020%2057%2076.pdf |
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