Publication:
Tax determinants towards self assessment system : the case of corporate taxpayers in Nigeria

dc.contributor.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#en_US
dc.contributor.authorLawan,Yahayaen_US
dc.date.accessioned2024-10-04T08:44:07Z
dc.date.available2024-10-04T08:44:07Z
dc.date.issued2014
dc.description.abstractThe self-assessment system is a tax administration system that encourages voluntarily compliance. This system gives corporate taxpayers the ability to calculate their tax liabilities in accordance with the law. The objectives of this study are to examine the determinant the factors that influence corporate taxpayers’ on compliance behaviour. A survey method was used in the study, questionnaires were distributed to 196 public listed companies in Nigeria and 83 of the questionnaires were returned. Multiple regression was conducted to achieve the objective of the survey. The findings in the study reveal that in Nigeria corporate taxpayers’ have knowledge on SAS, they are aware of their responsibilities as taxpayers and the responsibilities of the FIRS. In addition, the results depicted a negative and significant influence between awareness of SAS, SAS responsibility, compliance responsibility, payment compliance and audit functions and compliance behaviour. The study has several contributions, firstly, it contribute to the literature on tax compliance studies. Secondly, it reveals the attitudes of corporate taxpayers in Nigeria towards their compliance behaviour. Finally, it is hoped that the study would be able to assist the tax authority in providing more programmes that would enhance its awareness campaign on SAS particularly in Nigeria.en_US
dc.description.callnumbert HJ 3657.5 L415T 2014en_US
dc.description.degreelevelMasteren_US
dc.description.identifierThesis : Tax determinants towards self assessment system : the case of corporate taxpayers in Nigeria/ by Yahaya Lawanen_US
dc.description.identityt11100335149YahayaLawanen_US
dc.description.kulliyahKulliyyah of Economics and Management Sciencesen_US
dc.description.notesThesis (MSACC)--International Islamic University Malaysia, 2014en_US
dc.description.physicaldescriptionxiii, 116 leaves : ill. ; 30cmen_US
dc.description.programmeMaster of Science (Accounting)en_US
dc.identifier.urihttps://studentrepo.iium.edu.my/handle/123456789/2492
dc.identifier.urlhttps://lib.iium.edu.my/mom/services/mom/document/getFile/K5EVAJb1vpDBbGiMAgovCdUvsGHSKxCM20150618103155151
dc.language.isoenen_US
dc.publisherKuala Lumpur: International Islamic University Malaysia, 2014en_US
dc.rightsCopyright International Islamic University Malaysia
dc.subject.lcshTax administration and procedure -- Nigeriaen_US
dc.subject.lcshTaxation -- Nigeriaen_US
dc.titleTax determinants towards self assessment system : the case of corporate taxpayers in Nigeriaen_US
dc.typeMaster Thesisen_US
dspace.entity.typePublication

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