{"id":3897,"date":"2026-09-15T04:28:11","date_gmt":"2026-09-15T04:28:11","guid":{"rendered":"https:\/\/birpub.org\/ijama\/?post_type=journal_article&#038;p=3897"},"modified":"2026-09-15T04:28:12","modified_gmt":"2026-09-15T04:28:12","slug":"effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria","status":"publish","type":"journal_article","link":"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\/","title":{"rendered":"Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Ekwem, Nonyelum Augusta<sup> 1 <\/sup>&amp; \u00a0Eneh, Sylvia Nnenna, Ph.D., TRCN, ACA<sup>2<\/sup>*<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>This study examined the effect of tax digitalisation on tax compliance among small and medium-sized enterprises in Nigeria between 2014 and 2025. The specific objectives were to determine the effect of Tax Digitalisation (TD), Electronic Tax Filing (ETF), and Electronic Tax Payment Adoption (ETPA) on tax compliance. Using panel data covering five selected firms and employing panel least squares regression analysis, the study found that Tax Digitalisation and Electronic Tax Payment Adoption had statistically significant positive effects on tax compliance, while Electronic Tax Filing had a statistically insignificant effect. Tax Digitalisation (\u03b2 = 0.670883, p = 0.0000) exhibited a significant positive effect, indicating that increased digitalisation of tax processes is associated with improved tax compliance. Electronic Tax Filing (\u03b2 = -0.002123, p = 0.8102) showed a negative but statistically insignificant effect on tax compliance. In contrast, Electronic Tax Payment Adoption (\u03b2 = 0.017871, p = 0.0454) had a statistically significant positive effect, suggesting that increased adoption of electronic tax payment systems contributes to improved compliance. Descriptive statistics revealed moderate variability in tax digitalisation and tax compliance, while the binary electronic filing and payment adoption variables reflected the predominance of digital tax practices among the sampled observations. The regression model recorded an R-squared value of 0.968996, indicating that approximately 96.90% of the variation in tax compliance was explained by the explanatory variables. The findings suggest that strengthening digital tax administration and promoting convenient electronic payment systems can enhance tax compliance, while greater attention is required to improve the effectiveness and accessibility of electronic tax filing systems. It is concluded that tax digitalisation plays an important role in improving tax compliance, and that tax authorities should combine effective digital infrastructure with taxpayer education, technical support, and simplified electronic tax procedures to achieve sustainable compliance.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords: <\/em><\/strong><em>Tax Digitalisation, Electronic Tax Filing, Electronic Tax Payment Adoption, Tax Compliance, Small and Medium-Sized Enterprises, Digital Tax Administration<\/em><em>.<\/em><strong><em>Cite<\/em><\/strong><em>: <\/em>Ekwem, N. A.&amp; Eneh, S. N. (2026). Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria.<em> International Journal of Accounting, Marketing and Analytics,4 (3), 83-100. <\/em><a href=\"https:\/\/doi.org\/10.5281\/zenodo.22761525\">https:\/\/doi.org\/10.5281\/zenodo.22761525<\/a><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/birpub.org\/ijama\/wp-content\/uploads\/sites\/25\/2026\/09\/IJAMA_43-83-100.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of IJAMA_43, 83-100.\"><\/object><a id=\"wp-block-file--media-7917399a-08a6-4607-9eef-ba71ec69c04f\" href=\"https:\/\/birpub.org\/ijama\/wp-content\/uploads\/sites\/25\/2026\/09\/IJAMA_43-83-100.pdf\">IJAMA_43, 83-100<\/a><a href=\"https:\/\/birpub.org\/ijama\/wp-content\/uploads\/sites\/25\/2026\/09\/IJAMA_43-83-100.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7917399a-08a6-4607-9eef-ba71ec69c04f\">Download<\/a><\/div>\n","protected":false},"author":1,"template":"","journal_article_cats":[241],"class_list":["post-3897","journal_article","type-journal_article","status-publish","hentry","journal_article_cat-vol-4-no-3"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria - International Journal of Accounting, Marketing and Analytics (IJAMA)<\/title>\n<meta name=\"description\" content=\"This study examined the effect of tax digitalisation on tax compliance among small and medium-sized enterprises in Nigeria between 2014 and 2025. The specific objectives were to determine the effect of Tax Digitalisation (TD), Electronic Tax Filing (ETF), and Electronic Tax Payment Adoption (ETPA) on tax compliance. Using panel data covering five selected firms and employing panel least squares regression analysis, the study found that Tax Digitalisation and Electronic Tax Payment Adoption had statistically significant positive effects on tax compliance, while Electronic Tax Filing had a statistically insignificant effect. Tax Digitalisation (\u03b2 = 0.670883, p = 0.0000) exhibited a significant positive effect, indicating that increased digitalisation of tax processes is associated with improved tax compliance. Electronic Tax Filing (\u03b2 = -0.002123, p = 0.8102) showed a negative but statistically insignificant effect on tax compliance. In contrast, Electronic Tax Payment Adoption (\u03b2 = 0.017871, p = 0.0454) had a statistically significant positive effect, suggesting that increased adoption of electronic tax payment systems contributes to improved compliance. Descriptive statistics revealed moderate variability in tax digitalisation and tax compliance, while the binary electronic filing and payment adoption variables reflected the predominance of digital tax practices among the sampled observations. The regression model recorded an R-squared value of 0.968996, indicating that approximately 96.90% of the variation in tax compliance was explained by the explanatory variables. The findings suggest that strengthening digital tax administration and promoting convenient electronic payment systems can enhance tax compliance, while greater attention is required to improve the effectiveness and accessibility of electronic tax filing systems. It is concluded that tax digitalisation plays an important role in improving tax compliance, and that tax authorities should combine effective digital infrastructure with taxpayer education, technical support, and simplified electronic tax procedures to achieve sustainable compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria\" \/>\n<meta property=\"og:description\" content=\"This study examined the effect of tax digitalisation on tax compliance among small and medium-sized enterprises in Nigeria between 2014 and 2025. The specific objectives were to determine the effect of Tax Digitalisation (TD), Electronic Tax Filing (ETF), and Electronic Tax Payment Adoption (ETPA) on tax compliance. Using panel data covering five selected firms and employing panel least squares regression analysis, the study found that Tax Digitalisation and Electronic Tax Payment Adoption had statistically significant positive effects on tax compliance, while Electronic Tax Filing had a statistically insignificant effect. Tax Digitalisation (\u03b2 = 0.670883, p = 0.0000) exhibited a significant positive effect, indicating that increased digitalisation of tax processes is associated with improved tax compliance. Electronic Tax Filing (\u03b2 = -0.002123, p = 0.8102) showed a negative but statistically insignificant effect on tax compliance. In contrast, Electronic Tax Payment Adoption (\u03b2 = 0.017871, p = 0.0454) had a statistically significant positive effect, suggesting that increased adoption of electronic tax payment systems contributes to improved compliance. Descriptive statistics revealed moderate variability in tax digitalisation and tax compliance, while the binary electronic filing and payment adoption variables reflected the predominance of digital tax practices among the sampled observations. The regression model recorded an R-squared value of 0.968996, indicating that approximately 96.90% of the variation in tax compliance was explained by the explanatory variables. The findings suggest that strengthening digital tax administration and promoting convenient electronic payment systems can enhance tax compliance, while greater attention is required to improve the effectiveness and accessibility of electronic tax filing systems. It is concluded that tax digitalisation plays an important role in improving tax compliance, and that tax authorities should combine effective digital infrastructure with taxpayer education, technical support, and simplified electronic tax procedures to achieve sustainable compliance.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\/\" \/>\n<meta property=\"og:site_name\" content=\"International Journal of Accounting, Marketing and Analytics (IJAMA)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-15T04:28:12+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\\\/\",\"url\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\\\/\",\"name\":\"Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria - International Journal of Accounting, Marketing and Analytics (IJAMA)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/#website\"},\"datePublished\":\"2026-09-15T04:28:11+00:00\",\"dateModified\":\"2026-09-15T04:28:12+00:00\",\"description\":\"This study examined the effect of tax digitalisation on tax compliance among small and medium-sized enterprises in Nigeria between 2014 and 2025. The specific objectives were to determine the effect of Tax Digitalisation (TD), Electronic Tax Filing (ETF), and Electronic Tax Payment Adoption (ETPA) on tax compliance. Using panel data covering five selected firms and employing panel least squares regression analysis, the study found that Tax Digitalisation and Electronic Tax Payment Adoption had statistically significant positive effects on tax compliance, while Electronic Tax Filing had a statistically insignificant effect. Tax Digitalisation (\u03b2 = 0.670883, p = 0.0000) exhibited a significant positive effect, indicating that increased digitalisation of tax processes is associated with improved tax compliance. Electronic Tax Filing (\u03b2 = -0.002123, p = 0.8102) showed a negative but statistically insignificant effect on tax compliance. In contrast, Electronic Tax Payment Adoption (\u03b2 = 0.017871, p = 0.0454) had a statistically significant positive effect, suggesting that increased adoption of electronic tax payment systems contributes to improved compliance. Descriptive statistics revealed moderate variability in tax digitalisation and tax compliance, while the binary electronic filing and payment adoption variables reflected the predominance of digital tax practices among the sampled observations. The regression model recorded an R-squared value of 0.968996, indicating that approximately 96.90% of the variation in tax compliance was explained by the explanatory variables. The findings suggest that strengthening digital tax administration and promoting convenient electronic payment systems can enhance tax compliance, while greater attention is required to improve the effectiveness and accessibility of electronic tax filing systems. It is concluded that tax digitalisation plays an important role in improving tax compliance, and that tax authorities should combine effective digital infrastructure with taxpayer education, technical support, and simplified electronic tax procedures to achieve sustainable compliance.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-tax-digitalisation-on-tax-compliance-among-small-and-medium-sized-enterprises-in-nigeria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/#website\",\"url\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/\",\"name\":\"International Journal of Accounting, Marketing and Analytics (IJAMA)\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria - International Journal of Accounting, Marketing and Analytics (IJAMA)","description":"This study examined the effect of tax digitalisation on tax compliance among small and medium-sized enterprises in Nigeria between 2014 and 2025. The specific objectives were to determine the effect of Tax Digitalisation (TD), Electronic Tax Filing (ETF), and Electronic Tax Payment Adoption (ETPA) on tax compliance. Using panel data covering five selected firms and employing panel least squares regression analysis, the study found that Tax Digitalisation and Electronic Tax Payment Adoption had statistically significant positive effects on tax compliance, while Electronic Tax Filing had a statistically insignificant effect. Tax Digitalisation (\u03b2 = 0.670883, p = 0.0000) exhibited a significant positive effect, indicating that increased digitalisation of tax processes is associated with improved tax compliance. Electronic Tax Filing (\u03b2 = -0.002123, p = 0.8102) showed a negative but statistically insignificant effect on tax compliance. 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