Electronic Payment System and Tax Payment in Nigeria

  • ALI, ANDREW SIMON Department of Accounting, Faculty of Management Sciences, University Of Port Harcourt
  • IRONKWE, UWAOMA IGNATIUS Professor, Department of Accounting, Faculty of Management Sciences, University Of Port Harcourt.
  • NWAIWU, JOHNSONN Department of Accounting, Faculty of Management Sciences, University Of Port Harcourt
Keywords: Electronic Payment, Tax Payment, Technology Acceptance Model, Multiple Regression, Accounting Implications


This study investigates the factors affecting the adoption of electronic payment systems for tax payment in Rivers State, Nigeria. Given the increasing importance of digitization in financial transactions, understanding these factors can provide valuable insights for policymakers, taxpayers, and accounting professionals alike. The aim is to evaluate the role of four primary variables: ease of use, security concerns, government support, and taxpayer behavior in the successful implementation of electronic tax payment systems. The study employed a survey design and was conducted among 400 adults working in Rivers State using a snowballing sampling technique. Questionnaires were administered to gain insights into the perspectives of those who pay personal income taxes. Multiple regression analysis indicated that all four variables have a significant positive relationship with the adoption of electronic payment systems for tax. The adjusted R² value of 0.70 suggests that the model explains 70% of the variance in system adoption. From an accounting standpoint, the results imply that electronic tax payment systems can bring about substantial improvements in financial record-keeping, compliance, and cost efficiency. Particularly, the study findings corroborate several existing theories in financial behavior and technology acceptance. Based on these findings, the study recommends further investment in enhancing the system’s user interface and security features. Moreover, educational campaigns by the government and training for accounting professionals are essential for maximizing the system's utility.


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How to Cite
SIMON, A., IGNATIUS, I., & JOHNSONN, N. (2023). Electronic Payment System and Tax Payment in Nigeria. GPH-International Journal of Business Management, 6(09), 76-88. https://doi.org/10.5281/zenodo.8385716