E-Taxation and Compliance Enhancement Among Medium Enterprises in Kwara State

This research evaluates the adoption of e-taxation systems and their effect on compliance enhancement among medium-scale enterprises in Kwara State, North Central Nigeria. Kwara State's Internal Revenue Service has deployed electronic tax payment and filing channels as part of a broader IGR improvement programme, yet adoption among medium enterprises, which form the most dynamic segment of the state's business community, has been mixed. Using a professional PGD research design, primary data are collected through structured questionnaires administered to 120 medium enterprises registered in Ilorin and Offa. The questionnaire assesses platform awareness, adoption rates, perceived ease of use based on the Technology Acceptance Model, and self-reported compliance frequency before and after adoption. Secondary data from the Kwara State Internal Revenue Service on e-filing transaction volumes are incorporated. Multiple regression and descriptive statistics are employed. The study expects to find that perceived ease of use and system reliability are the strongest predictors of e-taxation adoption, while distrust of online financial transactions and limited technical support are the primary barriers. It further anticipates a statistically significant positive association between e-taxation adoption and compliance regularity. Recommendations include deploying dedicated e-taxation support desks at revenue service offices in Ilorin, incentivising early adopters with processing fee waivers, and partnering with commercial banks to integrate tax payment into existing online banking platforms. Keywords: e-taxation, compliance, medium enterprises, Kwara State, digital adoption.