Taxpayers’ Perception and Direct Assessment Tax Compliance of Micro and Small Enterprises in North-East, Nigeria

Umar Bello, Prof. Kabiru Isa Dandago and Ishaq Alhaji Samaila
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Umar Bello: Department of Accounting, Faculty of Management Sciences, Federal University of Kashere, Nigeria
Prof. Kabiru Isa Dandago: Department of Accounting, Faculty of Management Sciences, Bayero University Kano, Nigeria
Ishaq Alhaji Samaila: Department of Accounting, Faculty of Management Sciences, Bayero University Kano, Nigeria

International Journal of Research and Innovation in Social Science, 2023, vol. 7, issue 10, 1411-1421

Abstract: This study assesses the taxpayers’ perceived psychological behaviours of direct assessment tax (DAT) compliance of MSEs in North-East of Nigeria. The data for the study was collected using and online questionnaire administered to the 527 Micro and Small Enterprises in the North Eastern States of Nigeria. PLS-SEM (Smart PLS3) was employed to ensure validity and reliability of the instrument and to test the study’s hypotheses. The result of the study revealed that direct assessment tax compliance is positively influenced by government spending, trust in authorities and fairness in tax system. However, perception on corruption was found to have no significant effect on DAT compliance.

Date: 2023
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