E-Tax System Adoption and Tax Compliance: The Role of Taxpayers Satisfaction, Taxpayers’ System Competence in the Post Covid-19 Pandemic Era

Mustapha Bojuwon; Funmilola Mary Ogunleye; Olola Olayeye Aduwo; Akinyemi Wumi Ogunleye; Adekunle Sunday Adeogun; Sunday Adeniyi Olasehinde; Adesodun Isaac Adebayo; Ayodele Temitope Ekundayo; Ayomikun Elizabeth Aduwo; Olufemi Philip Ogunrinde

doi:10.32479/irmm.22659

Authors

Mustapha Bojuwon Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Funmilola Mary Ogunleye Department of Business Education (Accounting), Bamidele Olumilua University of Education, Science and Technology, Ikere, Ekiti State, Nigeria,
Olola Olayeye Aduwo Olusegun Agagu University of Science and Technology Okitipupa Ondo State, Nigeria,
Akinyemi Wumi Ogunleye Department of Business Education (Accounting), Bamidele Olumilua University of Education, Science and Technology, Ikere, Ekiti State, Nigeria,
Adekunle Sunday Adeogun Department of Estate Management, University of Ilorin, Ilorin. Nigeria,
Sunday Adeniyi Olasehinde Department of Business Administration, Faculty of Management Sciences, Federal University, Nigeria,
Adesodun Isaac Adebayo Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Ayodele Temitope Ekundayo Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,
Ayomikun Elizabeth Aduwo Federal Polytechnic Orogun Delta State Nigeria, Nigeria.
Olufemi Philip Ogunrinde Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti, Nigeria,

DOI:

https://doi.org/10.32479/irmm.22659

Keywords:

Competence, E-Tax System Adoption, Taxpayers’ Satisfaction, Tax Compliance

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: β = -0.051, t = 0.153, p = > 0.010). Conversely, H3 revealed a substantial and positive correlation between e-tax system competency and tax compliance (β = 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: β = 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.