TECHNOLOGY UTILIZATION AND ITS INFLUENCE ON TAX COMPLIANCE BEHAVIOUR OF SMES IN PLATEAU STATE
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Abstract
This study investigates the relationship between technology and tax compliance among small and medium enterprises (SMEs) in Plateau State, Nigeria. A cross-sectional survey design was adopted, with data collected from 291 SMEs in Jos metropolis, selected from a population of 750 using Krejcie and Morgan’s sample size formula. Structured questionnaires were used to gather data, and the results were analyzed using multiple linear regression. Findings reveal that both technological awareness and perceived ease of use have a significant positive relationship with tax compliance among SMEs. The study recommends that SMEs should increase their awareness and adoption of relevant technological tools to improve tax compliance and enhance operational efficiency.
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References
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