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All Journal JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area PERSPEKTIF Journal of Law & Policy Review
Chukwudi, Celestina Ekene
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Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : PERSPEKTIF

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Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria Modupeola Morenike, Adesemowo; Chukwudi, Celestina Ekene; Bello, Wasiu Olaide
PERSPEKTIF Vol. 13 No. 1 (2024): PERSPEKTIF January
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v13i1.10724

Abstract

This study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured questionnaire was used and the hypotheses were tested using regression analysis. The population of the study consisted of 4499 members of staff in the tax revenue office in South-West Nigeria. Three hundred and eighty-seven copies of questionnaires were administered while 382 (98.7%) were retrieved. The findings of the study revealed that the tax administration of the selected State Internal Revenue Services has a significant effect on timely payments (Adj.R2 = 0.115, F(3, 383) = 17.405), p < 0.05). The study concluded that a significant relationship exists between Tax administration measured as Tax assessment (TASS), Tax remittance (TREM) and Tax collection (TCOL), and Timely Payments of taxpayers’ declarations of selected State Internal Revenue Services in South-West Nigeria. The study recommended that State tax authorities should restructure their tax administration system to increase their efficiency and effectiveness in tax assessment, tax collection, and tax remittance that will provide adequate and relevant training for members of staff on the use of information technology and update the technological equipment’s used so that the members of staff can be technologically competent. Technological devices should be made available to staff members in the various tax stations outside the head office.
Reassessing the Role of Culture in Achieving the Sustainable Development Goals (SDGs): The Nigerian Narrative Chukwudi, Celestina Ekene; Isaac, Grace Ugochi
PERSPEKTIF Vol. 15 No. 1 (2026): PERSPEKTIF January
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v15i1.16146

Abstract

Nigeria’s extensive cultural diversity, spanning over 250 ethnic groups, and its expanding creative economy hold significant potential for advancing sustainable development. However, the underutilization of cultural assets in national development strategies represents a persistent challenge. This study investigates how culture contributes to sustainability in Nigeria and evaluates the extent to which government policies, particularly the 1988 National Cultural Policy, align with the United Nations Sustainable Development Goals. Adopting a qualitative research design, the study analyses policy documents, government reports, and academic literature using thematic and content analyses, guided by the Cultural Heritage and Creativity Framework. Findings reveal that culture has been deployed in sustainability efforts through arts, music, media campaigns, and creative industries to promote civic education, peace-building, and environmental awareness. Despite this progress, weak policy implementation, funding limitations, and exclusion of cultural stakeholders constrain impact. The study concludes that systematic integration of cultural heritage and creativity into development planning, education, and SDG monitoring is crucial to strengthening Nigeria’s sustainability agenda and providing a replicable model for other African states.
Co-Authors Adesemowo, Modupeola Morenike Bello, Wasiu Bello, Wasiu Olaide Chineyemba, Lydia Isioma Ezebuilo, Paul Chibuike Isaac, Grace Ugochi Modupeola Morenike, Adesemowo Obadiah, Daniel Pastor Okafor, Celestine Ogechukwu