Electronic Tax Administration and Voluntary Tax Compliance Among Corporate Taxpayers in Enugu State

The Federal Inland Revenue Service's implementation of electronic tax administration platforms has been presented as a strategy for simplifying compliance processes and broadening the tax net, yet the extent to which these digital tools have enhanced voluntary compliance among corporate taxpayers in Enugu State remains empirically underexplored. This study assessed the effect of electronic tax administration on voluntary tax compliance among corporate taxpayers in Enugu State, focusing on companies registered under the Corporate Affairs Commission. The study was grounded in the technology acceptance model, which explains behavioral intentions to use digital systems based on perceived usefulness and ease of use. A survey research design was adopted, with a population of 346 corporate tax managers and finance directors across 15 sectors. A sample of 186 respondents was selected using systematic random sampling. A structured questionnaire was the primary instrument, and data were analyzed using structural equation modeling. Findings showed that perceived ease of use of the TaxPro-Max platform positively and significantly predicted voluntary compliance intentions, while system downtime and data security concerns negatively moderated the relationship. The study concluded that electronic tax platforms improve compliance when they are reliable, user-friendly, and secure. It was recommended that the Federal Inland Revenue Service should invest in continuous system upgrades and establish a dedicated corporate taxpayer support helpdesk to address technical barriers to compliance.

Keywords: Electronic tax administration, voluntary compliance, corporate taxpayers, technology acceptance model, TaxPro-Max