For correspondence:-
Received: 9 March, 2019 Accepted: 23 June. 2019 Published: 30 June 2019
Citation: Tax Compliance and Personal Income Tax Perceived Performance in Oyo State. Account Tax Rev 2004; 3(2):22-30 doi:
© 2004 The authors.
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Abstract
This study examined the effect of tax compliance on personal income tax return in Oyo state. Primary data were collected through standardized questionnaire that were administered to staff of Oyo State Board of Internal Revenue and other taxpayers through random sampling. Data collected were analysed using descriptive statistics, chi- square and Multivariate Analysis of Variance and Covariance (MANOVA). The outcome showed that there is a positive effect of Tax Compliance on PIT. An increase in the level of Tax Compliance result to an increment in the level of Personal Income Tax returns. The level of compliance in payment of PIT would have been higher if tax delinquency which is an act of tax malpractice either by the taxpayers or the tax officials which have adverse effect on the administration of tax is eradicated or reduced. It is therefore recommended that there should be adequate and continuous tax education for a better understanding of tax issues, which will be utilized effectively to formulate successful tax compliance strategies.
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