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Assessing the Reliability and Validity of Online Tax System Determinants: Using A Confirmatory Factor Analysis

Bojuwon Mustapha
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Bojuwon Mustapha: Department of Accounting College of Management and Social Science Fountain University Oshogbo Nigeria

Computational Methods in Social Sciences (CMSS), 2018, vol. 6, issue 1, 13-22

Abstract: This paper examined the determinants of an online tax system model using a confirmatory factor analysis onto the income taxpayers’ in Nigeria. The data were collected through a questionnaire distributed to the income taxpayers in Nigeria. This questionnaire is constructed based on five variables which are the intention to adopt, information security, government support, compatibility, and complexity. The data were distributed to 600 income taxpayers with 400 returned. Out of which 55 were deleted as a result of missing data. In all, 345 completed questionnaires were used for the analysis. The data were analyzed using Analysis of Moment of Structural (AMOS) Version 21.0 through model specification, model evaluation, model modification, model verification and model estimation to improve the reliability and validity of the online tax system determinant. The result signifies that the variables are statistically significant and practically important as a determinant of the online tax system in Nigeria. The paper is accomplished by discussing the implication, limitation and suggestion for future study

Keywords: Hurdle model; Simulation; Vuong test; Zero-inflated model. (search for similar items in EconPapers)
Date: 2018
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