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All Journal Journal of Business and Management Inaba Journal of Accounting Inaba
Mustapha, Bojuwon
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effect Of Digital Taxation On Revenue Generation: The Mediating Role Of Taxpayer Awareness Mustapha, Bojuwon; Akomolafe, Olayiwola Samson; Omolade, Bamisaye Theresa; Bosede, Abiloro Rafiyat; Moronke, Lawal Adenike
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.494

Abstract

This study examines how taxpayer awareness mediates the relationship between digital taxation and revenue generation in Nigeria. PLS Structural Equation Modelling (SEM) was used to analyze data from tax practitioners and economists to assess the impact of mechanisms of digital taxation on public revenue outcomes. The results indicate that computerized tax law negatively and significantly affects taxpayer awareness and revenue collection, implying that rigid or poorly explained tax law reduces tax engagement and budget performance. In addition, digital tax rates have a positive and significant impact on both revenue collection  and taxpayer awareness, suggesting that open and well-structured digital tax regimes increase compliance and revenue. Taxpayer awareness is also having a positive and significant impact on revenue collection. In addition, the indirect impact of digital tax rates on revenue realization via awareness is negative, whereas the mediated impact of digital tax policies is significantly positive. The study concludes that transparent digital tax policies and high public awareness are key to improving Nigeria's digital tax revenue performance and recommends reforms to sustain this momentum.
Taxpayers' Self-Efficacy And E-Tax System Adoption: The Moderating Role Of Business Location In South- West Nigeria Mustapha, Bojuwon; Babatunde , Tijesu Daniel; Bamisaye, Theresa Omolade; Abiloro, Rafiyat Bosede; Lawal , Adenike Moronke
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.496

Abstract

This study explored how taxpayers' self-efficacy relates to the adoption of e-tax systems, with a focus on the moderating role of business location in Southwest Nigeria. It aimed to determine the influence of taxpayers’ self-efficacy on e-tax adoption, examine its effect on business location, evaluate how location impacts e-tax adoption, and assess whether business location moderates the link between self-efficacy and e-tax adoption. A descriptive survey research design was employed, with a quantitative, deductive, and positivist approach. The study targeted all 23,289 registered SMEs in Southwest Nigeria, as reported by SMEDAN in 2023. A sample of 393 SMEs was selected using Taro Yamane’s formula and a multistage sampling technique. Data was analyzed using descriptive and inferential statistics, including logistic regression and the Sobel test. Findings revealed that taxpayers’ self-efficacy positively, though insignificantly, affects e-tax adoption (β = 0.32, p = 0.126). However, self-efficacy significantly influences business location (β = 0.78, p = 0.004), and business location significantly impacts e-tax adoption (β = 0.55, p = 0.011). Notably, business location significantly moderates the relationship between self-efficacy and e-tax adoption (moderating effect = 3.66, p = 0.0021). The study concludes that business location plays a crucial moderating role. It recommends that tax authorities (FIRS and SIRS) conduct regular training to enhance taxpayers’ digital competence and confidence.
Co-Authors Abiloro, Rafiyat Bosede Akomolafe, Olayiwola Samson Babatunde , Tijesu Daniel Bamisaye, Theresa Omolade Bosede, Abiloro Rafiyat Lawal , Adenike Moronke Moronke, Lawal Adenike Omolade, Bamisaye Theresa