International Review of Management and Marketing | 2026
Authors: Bojuwon M.; Ogunleye F.M.; Aduwo O.O.; Ogunleye A.W.; Adeogun A.S.; Olasehinde S.A.; Adebayo A.I.; Ekundayo A.T.; Aduwo A.E.; Ogunrinde O.P.
DOI: 10.32479/irmm.22659
Journal: International Review of Management and Marketing
Year: 2026
Publisher: Econjournals
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
This study examined the nexus between e-tax system adoption and tax compliance through the mediating and moderating role of taxpayer satisfaction and taxpayer system competence in the post Covid-19 pandemic era in Nigeria. A quantitative method of analysis was employed through an adapted questionnaire which was distributed to 480 taxpayers, asking about their thoughts on e-tax system adoption regarding compliance costs, security, quality of service, and time spent filing returns. The findings reveal a significant and positive relationship between each element of hypothesis one (H1a-H1d) and tax compliance. Hypotheses 2b, 2c, and 2d also showed significant positive relationships with taxpayer satisfaction. However, cost as an e-tax system adoption factor did not significantly affect taxpayer satisfaction (H2a: β = −0.051, t = 0.153, P ≥ 0.010). Conversely, H3 revealed a substantial and positive correlation between e-tax system competency and tax compliance (β = 0.042, t = 5.606, P ≤ 0.05). The indirect effect of taxpayer satisfaction on the link between e-tax system adoption influencers and tax compliance was also found to be significant, while taxpayers’ competence did not significantly moderate the SAT-SMP path to a positive level (H4a-d: β = 0.078, t = 0.564, P > 0.05). Taxpayers' Competence moderates the relationships between service quality, taxpayers' satisfaction and tax compliance indicating that higher taxpayers’ competence strengthens the positive effects of tax compliance outcomes (H5a-b: β = 0.098 t = 12.112, p > 0.05). The study contributes novel insights into the factors influencing e-tax adoption and compliance in a developing nation, offering valuable data on taxpayer satisfaction and system competence that can inform policy and practice in Nigeria, by providing data on taxpayer satisfaction and e-tax system competence. © 2026 Econjournals. All rights reserved.
Competence; E-Tax System Adoption; Tax Compliance; Taxpayers’ Satisfaction