Template-Type: ReDIF-Article 1.0
Author-Name: Bojuwon, Mustapha
Author-Name-First: Mustapha
Author-Name-Last: Bojuwon
Author-Email: bojuwon2009@gmail.com
Author-Workplace-Name: Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Author-Name: Ogunleye, Funmilola Mary
Author-Name-First: Funmilola Mary
Author-Name-Last: Ogunleye
Author-Email: bojuwon.mustapha@fuoye.edu.ng
Author-Workplace-Name: Department of Business Education (Accounting), Bamidele Olumilua University of Education, Science and Technology, Ikere, Ekiti State, Nigeria,
Author-Name: Aduwo, Olola Olayeye
Author-Name-First: Olola Olayeye
Author-Name-Last: Aduwo
Author-Email: ololaaduwo@gmail.com
Author-Workplace-Name: Olusegun Agagu University of Science and Technology Okitipupa Ondo State, Nigeria,
Author-Name: Ogunleye, Akinyemi Wumi
Author-Name-First: Akinyemi Wumi
Author-Name-Last: Ogunleye
Author-Email: bojuwon.mustapha@fuoye.edu.ng
Author-Workplace-Name: Department of Business Education (Accounting), Bamidele Olumilua University of Education, Science and Technology, Ikere, Ekiti State, Nigeria,
Author-Name: Adeogun, Adekunle Sunday
Author-Name-First: Adekunle Sunday
Author-Name-Last: Adeogun
Author-Email: adeoluwawa@unilorin.edu.ng
Author-Workplace-Name: Department of Estate Management, University of Ilorin, Ilorin. Nigeria,
Author-Name: Olasehinde, Sunday Adeniyi
Author-Name-First: Sunday Adeniyi
Author-Name-Last: Olasehinde
Author-Email: sunday.olasehinde@fuoye.edu.ng
Author-Workplace-Name: Department of Business Administration, Faculty of Management Sciences, Federal University, Nigeria,
Author-Name: Adebayo, Adesodun Isaac
Author-Name-First: Adesodun Isaac
Author-Name-Last: Adebayo
Author-Email: adesodun.adebayo@fuoye.edu.ng
Author-Workplace-Name: Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Author-Name: Ekundayo, Ayodele Temitope
Author-Name-First: Ayodele Temitope
Author-Name-Last: Ekundayo
Author-Email: bojuwon.mustapha@fuoye.edu.ng
Author-Workplace-Name: Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Author-Name: Aduwo, Ayomikun Elizabeth
Author-Name-First: Ayomikun Elizabeth
Author-Name-Last: Aduwo
Author-Email: bojuwon.mustapha@fuoye.edu.ng
Author-Workplace-Name: Federal Polytechnic Orogun Delta State Nigeria, Nigeria.
Author-Name: Ogunrinde, Olufemi Philip
Author-Name-First: Olufemi Philip
Author-Name-Last: Ogunrinde
Author-Email: bojuwon.mustapha@fuoye.edu.ng
Author-Workplace-Name: Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Title: E-Tax System Adoption and Tax Compliance: The Role of Taxpayers Satisfaction, Taxpayers' System Competence in the Post Covid-19 Pandemic Era
Abstract: This study examined the nexus between e-tax system adoption and tax compliance through the mediating and moderating role of taxpayer satisfaction and taxpayer system competence in the post Covid-19 pandemic era in Nigeria. A quantitative method of analysis was employed through an adapted questionnaire which was distributed to 480 taxpayers, asking about their thoughts on e-tax system adoption regarding compliance costs, security, quality of service, and time spent filing returns.[1] The findings reveal a significant and positive relationship between each element of hypothesis one (H1a-d) and tax compliance. Hypotheses 2b, 2c, and 2d also showed significant positive relationships with taxpayer satisfaction. However, cost as an e-tax system adoption factor did not significantly affect taxpayer satisfaction (H2a: ? = -0.051, t = 0.153, p = > 0.010). Conversely, H3 revealed a substantial and positive correlation between e-tax system competency and tax compliance (? = 0.042, t = 5.606, p = < 0.05). The indirect effect of taxpayer satisfaction on the link between e-tax system adoption influencers and tax compliance was also found to be significant, while social media did not significantly moderate the SAT-SMP path to a positive level (H4a-d: ? = 0.078, t = 0.564, p > 0.05). By providing useful information on taxpayer satisfaction and e-tax system competence, the study offers new insights into the factors influencing e-tax adoption and compliance in a developing country. This information can be used to inform policy and practice in Nigeria.
Keywords: Competence, E-Tax System Adoption, Taxpayers? Satisfaction, Tax Compliance
Journal: International Review of Management and Marketing
Pages: 555-565
Volume: 16
Issue: 3
Year: 2026
Month: 03
DOI: 10.32479/irmm.22659
File-URL: https://econjournals.com/index.php/irmm/article/download/22659/9976
File-Format: application/pdf
Handle: RePEc:eco:journ3:v:16:y:2026:i:3:id:22659