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Effect of Taxpayers’ Awareness on Taxpayer’ Registration among Academic Staff of Nigerian Universities

Author

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  • Dada, Samuel O.

    (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria.)

  • Akande, Folorunso I

    (Department of Finance, Babcock University, Ilishan Remo, Ogun State, Nigeria.)

  • Adebawojo, Oladipupo A

    (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria.)

Abstract

Government all over the world requires adequate funding for proper execution of programmes for the well being of the citizens. Compliance with tax regulations by taxpayers to generate adequate tax revenue is a major challenge faced by the government. This study looked into the effect of tax awareness on taxpayers’ registration for tax purpose among academic staff of Nigeria universities using Ogun State as case study. Survey research design was employed by the study using structured questionnaire as instrument. The population was made up of 221 members of academic staff in business related departments of Federal, State and private universities in Ogun State. Total enumeration was adopted since all the 221 academic staff were the respondents. 115 copies (about 52.04% response rate) of the questionnaire were completed and returned for analysis. Descriptive and inferential statistics, using multiple regression, were employed to analyze the data collected. The results of the study revealed that tax awareness has significant effect on taxpayers’ registration among academic staff in Nigerian universities (Adj.R2 = 0.177, F-stats = 6.904 (df=4), p = 0.000) The study concluded that tax awareness significantly affects taxpayers’ compliance with taxpayers’ registration among academic staff of Nigerian universities. The tax authority in the state should ensure that appropriate tax return forms are made available and completed by the individual academic staff on annual basis as required by the personal income tax law.

Suggested Citation

  • Dada, Samuel O. & Akande, Folorunso I & Adebawojo, Oladipupo A, 2024. "Effect of Taxpayers’ Awareness on Taxpayer’ Registration among Academic Staff of Nigerian Universities," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(10), pages 714-727, October.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:10:p:714-727
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    References listed on IDEAS

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    1. Rotimi Oladele & Foluso Olugbenga Aribaba & Abdul-Lateef Olamide Ahmodu & Saliu Adeshina Yusuff & Muyiwa Alade, 2019. "Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, July.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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