QUALITY OF E-TAX SYSTEM AND TAX COMPLIANCE INTENTION

ABSTRACT
This study examines the quality of the e-tax system and its influence on tax compliance intention among Nigerian taxpayers. This research employed a cross-sectional survey design, the study systematically collected data using structured questionnaires. The population consisted of all the Small and Medium Enterprises (SMEs) operating within the jurisdiction of Ovia North East Local Government Area in Edo State, Nigeria, from which a representative sample size of 150 small and medium-scale entrepreneurs in Ovia North East Local Government Area, Edo State, Nigeria.
Data analysis was conducted using Ordinary Least Square (OLS) regression to test the
proposed hypotheses.
The study finds that the quality of information, responsiveness and helpfulness of
customer support services, user satisfaction, and convenience provided by the e-tax
system significantly impact tax compliance intention. Conversely, the study finds that
system quality and the perception of reduced compliance costs do not have a statistically
significant effect on tax compliance intention.
The study Recommends that tax authorities focus on providing clear, accurate, and
comprehensive information through the e-tax system, prioritize continuous improvements in system reliability and responsiveness, enhance customer support services, and improve the overall user experience. Efforts to simplify the tax filing process and make the system more accessible can significantly boost compliance rates.