The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria

The issue of tax non-compliance is a general phenomenon hampering efficient tax generation in both developed and underdeveloped nations. The contribution of income taxes to the total revenue of developing nations remained consistently low and is relatively decreasing because of low tax compliance pa...

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Main Author:	Usman, Abubakar
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8191/1/S820747_01.pdf https://etd.uum.edu.my/8191/2/S820747_02.pdf
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institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Usman, Abubakar The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
description	The issue of tax non-compliance is a general phenomenon hampering efficient tax generation in both developed and underdeveloped nations. The contribution of income taxes to the total revenue of developing nations remained consistently low and is relatively decreasing because of low tax compliance particularly in African countries. Nigeria is an African and a developing nation that is facing the problem of low tax compliance, recently it lost about N950 billion in 2017 which represent almost 20 percent of its target as a result of high tax non-compliance by taxpayers. The main objective of this study is to examine the factors that determine tax compliance among individual taxpayers and to determine the significant differences between demographic factors and tax compliance in Gombe State, Nigeria. For achieving these research objectives, the primary data were collected through self-administered questionnaire and were analysed using multiple regression analysis. The findings of the study reveal that corruption and tax rate have a negative relationship with tax compliance and penalty has a significant positive relationship with tax compliance. On the other hand, the perception of government and religiosity do not have a significant effect on tax compliance. In relation to the second objective one way ANOVA and t-test were used and revealed that only educational level has a significant difference. Therefore, it is recommended for the policymakers to incorporate the perception of government, corruption, religiosity, tax rate and penalty as a model for a better understanding of the individual taxpayers’ compliance in Gombe state, Nigeria. It is recommended for the Gombe State policymakers to focus more on the significant factors as revealed in this research in the formulation of strategies and policies to improve tax compliance and ultimately can help to reduce if not totally alleviate the problem of non-compliance in Gombe state, and Nigeria in general.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Usman, Abubakar
author_facet	Usman, Abubakar
author_sort	Usman, Abubakar
title	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
title_short	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
title_full	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
title_fullStr	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
title_full_unstemmed	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
title_sort	determinants of tax compliance behavior among individual taxpayers in gombe state, nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2018
url	https://etd.uum.edu.my/8191/1/S820747_01.pdf https://etd.uum.edu.my/8191/2/S820747_02.pdf
_version_	1747828347147124736
spelling	my-uum-etd.81912021-11-22T02:32:31Z The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria 2018 Usman, Abubakar Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The issue of tax non-compliance is a general phenomenon hampering efficient tax generation in both developed and underdeveloped nations. The contribution of income taxes to the total revenue of developing nations remained consistently low and is relatively decreasing because of low tax compliance particularly in African countries. Nigeria is an African and a developing nation that is facing the problem of low tax compliance, recently it lost about N950 billion in 2017 which represent almost 20 percent of its target as a result of high tax non-compliance by taxpayers. The main objective of this study is to examine the factors that determine tax compliance among individual taxpayers and to determine the significant differences between demographic factors and tax compliance in Gombe State, Nigeria. For achieving these research objectives, the primary data were collected through self-administered questionnaire and were analysed using multiple regression analysis. The findings of the study reveal that corruption and tax rate have a negative relationship with tax compliance and penalty has a significant positive relationship with tax compliance. On the other hand, the perception of government and religiosity do not have a significant effect on tax compliance. In relation to the second objective one way ANOVA and t-test were used and revealed that only educational level has a significant difference. Therefore, it is recommended for the policymakers to incorporate the perception of government, corruption, religiosity, tax rate and penalty as a model for a better understanding of the individual taxpayers’ compliance in Gombe state, Nigeria. It is recommended for the Gombe State policymakers to focus more on the significant factors as revealed in this research in the formulation of strategies and policies to improve tax compliance and ultimately can help to reduce if not totally alleviate the problem of non-compliance in Gombe state, and Nigeria in general. 2018 Thesis https://etd.uum.edu.my/8191/ https://etd.uum.edu.my/8191/1/S820747_01.pdf text eng 2021-06-07 public https://etd.uum.edu.my/8191/2/S820747_02.pdf text eng public other masters Universiti Utara Malaysia Abdulrazaq, M. T. (1993). Nigerian tax offences and penalties. Batay Law Publications Limited. Abiola, J., & Asiweh, M. (2012). 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