Research Article

THE ROLE OF E-TAXATION ON REVENUE GENERATION IN NIGER STATE, NIGERIA

MUHAMMAD Aisha Omosomi M1*, SHUAIB NDAGI SAYEDI2, Ibrahim Badamasi Babangida3, ABDULLAHI BABANDAKO YUSUF2
1 Department of Business Administration
2 DEPARTMENT OF BUSINESS ADMINISTRATION, IBRAHIM BADAMASI BABANGIDA UNIVERSITY, LAPAI NIGER STATE
3 University, Lapai Niger State.
* Corresponding author: aishamuhd93@gmail.com
Published: Dec, 2024
DOI: 10.68022/kmr.2024.60igmn2h
Pages: 58-74
Views: 20
Downloads: 9

Abstract

Electronic revenue, a computer-based system, enhances revenue collection efficiency and has gained prominence in developing countries. It improves state economic growth by providing adequate infrastructure and reducing government expenses. This study examines the role of e taxation on Internal Generated Revenue (IGR) in Niger State. The researcher adopts a survey research design in examining the role ofe-taxation on Internal Generated Revenue (IGR) in Niger State. The population of the study is 1,023,564 tax payers in Niger state. The sample size of the study is 400 as dictated by Taro Yamani sample size determinationformula. This comprises of331 value = Taxpayers, 53 Tax officials and 16 Tax experts (consultant). The respondents were selected in to the sample size through simple random sampling technique. The data were collected through primary source. The instrument ofdata collection is questionnaire. The instrument undergoneface validity while reliability test was done through test retest approach. The study used multiple linear regressions to analyse the study variables at 5% significant level. The study revealedfrom our analysis that electronic registration has negative and no significant effect on revenue generation in Niger State. This explain with the value ofthe construct coefficient =-.006, t-statistics =-.104 and  p - value =  .917 which is > .05 level of significant. The electronic filing has negative and no significant effect on revenue generation with the value of the construct coefficient =-.072, t-statistics =-1.008 and p - value =  .314 which is > .05 level ofsignificant. Electronic assessment has negative and significant effect the value of the construct coefficient =-.179, t-statistics = -  2.643 andp value = .009 which is < .05 level ofsignificant. The electronicpayment has positive and significant effect on revenue generation with the value of the construct coefficient = .516, t Statistics = 9.572 andp value = .000 which is < .05 level ofsignificant. The study recommends among others that the State Government should support with everything on their disposal the establishment ofe-tax administration to start ripping the benefit ofhigh rate ofcompliance among    

Keywords

Taxation e- Taxation Revenue generation e-filing e-assessment e-payment.

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How to Cite

M, M. A. O., SAYEDI, S. N., Babangida, I. B., & YUSUF, A. B. (2024). THE ROLE OF E-TAXATION ON REVENUE GENERATION IN NIGER STATE, NIGERIA. Kaduna Marketing Review, 2(2), 58-74. https://doi.org/10.68022/kmr.2024.60igmn2h

M. A. O. M, S. N. SAYEDI, I. B. Babangida, and A. B. YUSUF, "THE ROLE OF E-TAXATION ON REVENUE GENERATION IN NIGER STATE, NIGERIA," Kaduna Marketing Review, vol. 2, no. 2, pp. 58-74, December 2024. doi: 10.68022/kmr.2024.60igmn2h

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