Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

Volume 24, Issue 2

Description

EFFECT OF ONLINE TAX FILING PLATFORMS ON TAXPAYER COMPLIANCE IN NIGERIA

Authors

ABDUL Zainab Hussaini and ADAMU Abdul

Abstract

Despite the introduction of online tax filing platforms in Nigeria, taxpayer compliance rates remain suboptimal with significant variations in platform usage and effectiveness. This study examined the effect of online tax filing platforms on taxpayer compliance, specifically assessing the effects of platform accessibility, user experience quality, and technical capabilities on compliance behavior. The study employed a quantitative cross-sectional survey design with 578 registered taxpayers selected through multi-stage sampling across Nigeria's six geopolitical zones. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results revealed that all three platform characteristics significantly and positively influenced taxpayer compliance. The combined model explained 54.2% of variance in taxpayer compliance. To enhance compliance, the study recommends: (1) Revenue agencies partnering with telecom providers to improve connectivity and develop offline filing options for better accessibility; (2) Tax authorities redesigning interfaces for intuitiveness and reliability, coupled with expanded support services, to elevate user experience; and (3) Government investing in cybersecurity, mobile optimization, and system integrations to strengthen technical capabilities and foster taxpayer trust.

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