Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State

Abstract

This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.