Effect of online taxpayers’ registration on the performance of tax administration in Kebbi State Board of Internal Revenue Service

Abstract

This research work investigated the effect of online taxpayers’ registration on the performance of Kebbi State Board of Internal Revenue Service. The study adopts survey research design. The population of the study consists of 138 personnel of Kebbi State Board of Internal Revenue Service. Krejcie and Morgan Table (1970) was used to arrive at sample size of 97 respondents which were selected. The primary data for the study was generated through structured questionnaire and analysed using descriptive and inferential statistics using SPSS version 26. The finding shows that, online taxpayers’ registration simplified the process of taxpayers’ registration, increase the accuracy of the taxpayers register and increase the number of the registered taxpayers. The research recommends that Kebbi State Board of Internal Revenue Serve should improve its ICT infrastructure to ensure that
taxpayers across the state have access to their online registration portal.