TAXPAYERS ATTITUDE AND FAIRNESS PERCEPTION ON PERSONAL INCOME TAX IN BENIN CITY

ABSTRACT

This study examined taxpayers attitude and fairness perception on personal income tax. This thesis determines the extent of taxpayers feelings towards personal income tax, three variables was selected to examined the objectives of the study; Taxpayers Attitude, Taxpayers Fairness Perception and lastly Taxpayers knowledge and awareness on personal income tax. Data from this variable were gathered through the use of questionnaire survey formed with the help of google form electronic format to help widen the reach of taxpayers who are income earners and personal income taxpayers. The questionnaire distributed was arranged in form of linkert scale (Strongly Agree, Agree, Neural, Disagree and Strongly Disagree). The data gathered were analyzed using Descriptive and Linear regression model on IBM SPSS Statistical 20. The result from the analyzed data showed that taxpayer’s attitude (TPA) is significant impact with P-value (0.020), taxpayers fairness perception (0.003) and taxpayers’ awareness and knowledge (0.004) on personal income tax. Based on the result from the analyzed data the study recommended that; Government should try to create a relationship and bond with the taxpayers, Provision of social amenities can help improve the spirit of taxpayers and lastly voluntary taxpayers’ institution should be created among taxpayer to help create more awareness on personal income tax. Keywords: Personal Income Tax (PIT), Taxpayers Attitude, Taxpayers Fairness Perception and Taxpayers Knowledge and Awareness.