Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State

Clement Olatunji Olaoye; Abiodun Rafiat Ayeni-Agbaje; Abiola Peter Alaran-Ajewole

doi:doi:10.11648/j.jfa.20170504.12

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Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State

Clement Olatunji Olaoye, Abiodun Rafiat Ayeni-Agbaje, Abiola Peter Alaran-Ajewole

Published in Journal of Finance and Accounting (Volume 5, Issue 4)

Received: 23 March 2017 Accepted: 19 April 2017 Published: 14 June 2017

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Abstract

This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.

Published in	Journal of Finance and Accounting (Volume 5, Issue 4)
DOI	10.11648/j.jfa.20170504.12
Page(s)	131-138
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2017. Published by Science Publishing Group

Keywords

Tax Information, Tax Administration, Tax Knowledge, Tax Compliance

References

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APA Style

Clement Olatunji Olaoye, Abiodun Rafiat Ayeni-Agbaje, Abiola Peter Alaran-Ajewole. (2017). Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State. Journal of Finance and Accounting, 5(4), 131-138. https://doi.org/10.11648/j.jfa.20170504.12

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ACS Style

Clement Olatunji Olaoye; Abiodun Rafiat Ayeni-Agbaje; Abiola Peter Alaran-Ajewole. Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State. J. Finance Account. 2017, 5(4), 131-138. doi: 10.11648/j.jfa.20170504.12

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AMA Style

Clement Olatunji Olaoye, Abiodun Rafiat Ayeni-Agbaje, Abiola Peter Alaran-Ajewole. Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State. J Finance Account. 2017;5(4):131-138. doi: 10.11648/j.jfa.20170504.12

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@article{10.11648/j.jfa.20170504.12,
  author = {Clement Olatunji Olaoye and Abiodun Rafiat Ayeni-Agbaje and Abiola Peter Alaran-Ajewole},
  title = {Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State},
  journal = {Journal of Finance and Accounting},
  volume = {5},
  number = {4},
  pages = {131-138},
  doi = {10.11648/j.jfa.20170504.12},
  url = {https://doi.org/10.11648/j.jfa.20170504.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20170504.12},
  abstract = {This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.},
 year = {2017}
}

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TY  - JOUR
T1  - Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State
AU  - Clement Olatunji Olaoye
AU  - Abiodun Rafiat Ayeni-Agbaje
AU  - Abiola Peter Alaran-Ajewole
Y1  - 2017/06/14
PY  - 2017
N1  - https://doi.org/10.11648/j.jfa.20170504.12
DO  - 10.11648/j.jfa.20170504.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 131
EP  - 138
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20170504.12
AB  - This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.
VL  - 5
IS  - 4
ER  -

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Author Information

Clement Olatunji Olaoye

Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado-Ekiti, Nigeria
Abiodun Rafiat Ayeni-Agbaje

Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado-Ekiti, Nigeria
Abiola Peter Alaran-Ajewole

Department of Accounting, Faculty of Management Sciences, Ekiti State University, Ado-Ekiti, Nigeria

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APA Style

Clement Olatunji Olaoye, Abiodun Rafiat Ayeni-Agbaje, Abiola Peter Alaran-Ajewole. (2017). Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State. Journal of Finance and Accounting, 5(4), 131-138. https://doi.org/10.11648/j.jfa.20170504.12

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ACS Style

Clement Olatunji Olaoye; Abiodun Rafiat Ayeni-Agbaje; Abiola Peter Alaran-Ajewole. Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State. J. Finance Account. 2017, 5(4), 131-138. doi: 10.11648/j.jfa.20170504.12

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AMA Style

Clement Olatunji Olaoye, Abiodun Rafiat Ayeni-Agbaje, Abiola Peter Alaran-Ajewole. Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State. J Finance Account. 2017;5(4):131-138. doi: 10.11648/j.jfa.20170504.12

Copy | Download

@article{10.11648/j.jfa.20170504.12,
  author = {Clement Olatunji Olaoye and Abiodun Rafiat Ayeni-Agbaje and Abiola Peter Alaran-Ajewole},
  title = {Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State},
  journal = {Journal of Finance and Accounting},
  volume = {5},
  number = {4},
  pages = {131-138},
  doi = {10.11648/j.jfa.20170504.12},
  url = {https://doi.org/10.11648/j.jfa.20170504.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20170504.12},
  abstract = {This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.},
 year = {2017}
}

Copy | Download

TY  - JOUR
T1  - Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State
AU  - Clement Olatunji Olaoye
AU  - Abiodun Rafiat Ayeni-Agbaje
AU  - Abiola Peter Alaran-Ajewole
Y1  - 2017/06/14
PY  - 2017
N1  - https://doi.org/10.11648/j.jfa.20170504.12
DO  - 10.11648/j.jfa.20170504.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 131
EP  - 138
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20170504.12
AB  - This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.
VL  - 5
IS  - 4
ER  -

Copy | Download