Determinants of petroleum profit tax compliance in Nigeria: The mediating role of tax administration efficiency

Petroleum profit tax compliance amongst local and multinational oil companies has become a major concern for Nigerian policymakers. Low tax compliance in the country’s oil and gas sector is enormous and causes a loss of billions of dollars to the government annually. Hence, the objective of this stu...

Full description

Bibliographic Details
Main Author:	Ya'U, Abba
Format:	Thesis
Language:	English English
Published:	2021
Subjects:	HJ4771.6 Income Tax. Tax Returns.
Online Access:	https://etd.uum.edu.my/9456/1/s902892_01.pdf https://etd.uum.edu.my/9456/2/permission%20to%20deposit.pdf https://etd.uum.edu.my/9456/
Abstract	Abstract here

Similar Items

Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
by: Ya'u, Abba
Published: (2017)

Determinants of tax administration efficiency and the moderating role of leadership among tax employees in Yemen
by: Al-Harethi, Abobakr Ramadhan
Published: (2024)

Examining the influence of tax fairness on tax compliance in Libya
by: Ruhoma, Al Seddiq Alshadli Amhemed
Published: (2015)

Tax evasion determinants: Evidence from Nigeria
by: Gurama, Zakariya'u
Published: (2015)

The influence of tax fairness dimension on tax compliance: evidence from Yemen
by: Al Hamedi, Ahmed Mubarak Eissa
Published: (2019)

The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
by: Azlina, Ismail
Published: (2018)

The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
by: Ali, Zakarie Ahmednor
Published: (2017)

Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
by: Clement Jackoi, Bernard Empam
Published: (2020)

Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
by: Mohamad Faiz, Baharin
Published: (2021)

Exploring The Determinants Of Tax Non-Compliance Among Self-Employed Taxpayers In Malaysia: Insights From Tax Auditors
by: Zalikha, Jainanl
Published: (2024)

Determinants of behavioural intention on tax e-filing usage among corporate tax preparers in Nigeria
by: Zakari, Murtala
Published: (2021)

Factor affecting tax compliance among online business SMEs
by: Ismail, Amir Salim
Published: (2022)

Factors influencing tax compliance among selfemployed in Selangor, Malaysia
by: Mohanaraj, Visionathan
Published: (2022)

Sales tax compliance behavior among small and medium manufacturers in Malaysia
by: Tee, Leap Sing
Published: (2021)

Corruption and tax non-compliance model : an investigation on individual taxpayers in Yemen
by: Abd Obaid, Mohammed Mahdi
Published: (2017)

Tax compliance intention behavior among enforcement officers in Kulim Kedah
by: Kirttana, Sambathan
Published: (2023)

The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
by: Nurul Izzah Izzati, Rosli
Published: (2024)

Determinants of tax compliance intention among salaried taxpayers in Klang Valley
by: Norhaslina Dzulkepeli, Dzulkepeli
Published: (2023)

Determinants of income tax compliance intention among sole proprietors and partners
by: Tan, Sheau Hui
Published: (2023)

The influence of firm size, profitability, capital intensity and leverage towards corporate tax avoidance in Malaysia
by: Miskom, Norazian
Published: (2019)

Determinants of voluntary tax compliance intention for e-filing among salaried taxpayers
by: Ang, Leng Soon
Published: (2021)

Determinants of tax non-compliance behaviour of business income earners in Shah Alam
by: Zahrul Zaid, Abdul Wahab
Published: (2017)

Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
by: Ravinder Kaur, Santosh Singh
Published: (2023)

The determinants of tax non-compliance in inland revenue board of Malaysia's Malacca branch
by: Muhammad Nor, Mohd Azwary
Published: (2020)

Factors that influence differences in interpreting public ruling: In achieving high tax compliance
by: Setupathy, Ratha Krishnan
Published: (2021)

Sole proprietorships in Malaysia: a study on the level of tax compliance among micro-businesses
by: Hanippvya, Saravana
Published: (2020)

The impact of corporate governance characteristic on tax compliance among public listed companies in Malaysia
by: Azniyati, Md Ralib
Published: (2018)

Determinants of tax non-compliance among SMCS : evidence from IRMB KL Bandar Branch
by: Nurul Asni, Mohamad Alias
Published: (2017)

A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
by: Wodjin, Christina
Published: (2018)

Factors affecting tax preparation errors made by tax professionals in Malaysia
by: Loh, Chik Im
Published: (2018)

Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
by: Sedek, Jema’ah
Published: (2020)

Determinants of electronic tax filing and employee performance among tax officers in Jordan
by: Alibraheem, Mohammad Haider Mahmoud
Published: (2017)

The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
by: Muhammad Syazwan, Malik
Published: (2023)

Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
by: Azwani, Mat Ghani @ Ab Ghani
Published: (2020)

Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
by: Ang Khai, Jiun
Published: (2023)

Tax Evasion Determinants in Algeria
by: Zaied, Zaied Wanis
Published: (2009)

Guilt-minimisation and other determinants of tax non-compliance intention among SME owners in Malaysia: the moderating effect of religiosity
by: Nor Zuhairatun, Md Radzi
Published: (2021)

Perceptions of tax officers on factors that influence the automatic exchange of information effectiveness to combat tax evasion in Malaysia
by: Mohamad Zaki, Mohamad Roslani
Published: (2023)

Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
by: Othman, Syaiful Izam
Published: (2020)

Determinants of effective tax collection from the informal sector in Kano State Nigeria: the moderating influence of awareness
by: Wambai, Usman Sani Kofar
Published: (2020)