Taxpayers Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State


  • Ishola Joseph O. Lagos State Polytechnic, Ikorodu
  • Bello Abass O. Lagos State Polytechnic, Ikorodu
  • Raheed Lateef O. Lagos State Polytechnic, Ikorodu



Tax, Tax Knowledge, Tax Compliance, Tax Payment, Direct Assessment Tax


The research work examines the nexus between Tax Knowledge and Tax Compliance among Taxpayers: Evidence from Direct Assessment in Lagos State. This study adopts the survey research design to elicit responses from selected taxpayers in the Ikeja Lagos State of Nigeria to explore what they perceived as the relationship between tax knowledge and tax compliance regarding tax payment and tax filing of returns. Primary data was collected through a designed questionnaire and was administered using the Kaiser-Meyer-Olkin test. Cronbach Alpha was also used in establishing the sampling adequacy and reliability of the research instrument. The survey results were collected from 200 respondents in three categories in Lagos State with 190 valid responses, including self-employed, taxpayers in public and private establishments in Ikeja from October to November 2020. The study adopted a judgmental sampling technique. The data extracted from the questionnaires were analyzed using a simple table as descriptive and Pearson Correlation at 1% Level of Significance as inferential statistics. The findings revealed that the general tax knowledge was significantly related to tax compliance in payment terms (r = .993, p =0.000) and tax compliance in terms of filing of returns (r = .986, p =0.000). thus, the study concluded that there is a positive relationship between tax knowledge and tax compliance.


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How to Cite

Ishola, J., Bello, A. O., & Raheed, L. O. (2020). Taxpayers Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State. Indian-Pacific Journal of Accounting and Finance, 4(4), 28–40.



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