Modeling the usage of e-taxation system among taxpayers in Nigeria

• मुख्य लेखक: Haruna, Isyaku Uba
• स्वरूप: थीसिस
• भाषा: अंग्रेज़ी; अंग्रेज़ी
• प्रकाशित: 2024
• विषय: HJ4771.6 Income Tax. Tax Returns.; T Technology (General)
• ऑनलाइन पहुंच: https://etd.uum.edu.my/11483/1/depositpermission.pdf; https://etd.uum.edu.my/11483/2/s902511_01.pdf

Despite the various benefits offered by the Electronic Taxation (E-Tax) System, its usage among Nigerian taxpayers remains low, indicating a deviation from the path of success. This study aims to develop a model for assessing E-tax usage among Nigerian taxpayers, utilizing the updated DeLone & McLean Information Systems Success Model (D&M). Using a quantitative approach, this study conducted a survey by distributing 768 questionnaires to respondents in Nigeria's northern and southern regions, employing a proportionate stratified random sampling technique. Subsequently, a purposive sampling technique was applied to distribute questionnaires to individual taxpayers nationwide, resulting in 639 returned questionnaires, of which 627 were deemed usable for the main analysis. Quantitative data analysis employed Partial Least Squares-Structural Equation Modelling (PLS-SEM). The statistical findings validated a significant relationship between Trust and Intention to Use, with Information Quality, System Quality, Service Quality, and User Satisfaction yielding noteworthy empirical results. Additionally, a significant relationship was determined between the Intention to Use and the Usage of the E-tax system in Nigeria. The study uncovered Culture's significant moderating influence on the relationship between Intention to Use and Usage. These identified significant relationships formed the basis for the E-tax system implementation strategy. In conclusion, this study contributes to the existing body of knowledge by presenting a model for measuring E-tax system usage among taxpayers.