







































 
 

97 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

Asian Business Research Journal 
Vol. x, 97-104, 2024 
ISSN: 2576-6759 
DOI: 10.55220/25766759.207 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 
 

 

 
Demographic Factors and Personal Income Tax Compliance in South-West States, 
Nigeria: Empirical Analysis 

 
Adekoya A. Augustine1

 
 

 
 1Adekoya A. Augustine. Department of Accounting, Babcock University, Ilisan-Remo, Ogun State, Nigeria. 

Email: sanyaaustine08@yahoo.com    

 
Abstract 

Personal Income Tax (PIT) compliance is a critical issue to state governments and tax authorities 
because of the high rate of its non-compliance among individual taxpayers. This non-compliance 
attitude adversely affects the state sustainable development and economic performance. Many 
researches have been conducted on taxpayers’ compliance, but not many considered the influence 
of Demographic Factors (DF) on PIT Compliance Behaviour (CB) at the state level. This study 
examined the probable influence of DF on PIT CB in selected state in South-West, Nigeria. The 
study adopts survey research design and random sampling techniques. Six hundred copies of 
questionnaire were distributed, and this achieved 84.3% response rate. Descriptive and inferential 
statistics were adopted to analyze data at 5% significance level. The study shows that DF 
positively influenced PIT CB among individual taxpayers in the study states (AdjR2=0.033, F(4, 
506)=5.342; P=0.000). There was evidence that employment status has significant relationships 

with individual PIT CB in the study states (ESβ= -0.314 t= -2.925, p=0.004). Hence, gender, age 
and educational level do not have significant relationships with individual PIT CB in the study 

states (GENβ=0.121, t=1.608, p=0.108, AGEβ=0.018, t=0.500, p=0.617, ELβ=0.089, t=1.758, 
p=0.079). The study concluded that demographic factors have significant influence on individual 
PIT CB in the study states. The study recommend that state governments should boost tax 
education, introduce taxpayment process and sound tax administration that will minimize 
demographic disparity and PIT non-compliance. Also, transparency and accountability should be 
exhibited on tax revenues to increase PIT compliance from the informal sector. 

 
Keywords: Accountability, Demographic factors, Economic performance, Personal income tax, Sustainable development, Tax authority. 

JEL Classification: 

 
1. Introduction 

Tax is a critical pillar of Internally Generated Revenue (IGR) of the state. Taxes are mandatory or obligatory 
financial contributions made by taxpayers to the government from their earned incomes, profits, capital assets, 
properties, interest, dividends, activities or trades with no direct expected returns from the government. It is a 
form of payment by taxpayers to support and enhance the cost of governance (Enyi, Akintoye & Adekoya, 2019). 
Also, it is an instrument of public policy to stabilize the economy, redistribute wealth, finance and manage 
governance. Tax is a form of social contract, an instrument of revenues generation to finance government 
expenditures for the wellbeing of the citizens (Adekoya, 2020). Tax revenues are the lubricant for the wheel of 
governance, and a life blood for socio-economic and political development. Hence, tax compliance behaviour is a 
critical issue to governments and tax practitioners because of high rates of tax non-compliance that is common 
among individual taxpayers. Tax compliance is taxpayer’s deliberate behaviour of adhering to tax laws with utmost 
willingness to promptly pay taxes (Amaning et al., 2021). Tax compliance is an individual act which rest on 
honesty, accuracy, truthfulness, and timely compliant with the relevant tax laws or regulations. However, where 
tax compliance response is very low, it affects government’s ability to generates enough revenues to finance the 
provision of public goods and services, infrastructural development and enhancement of sustainable development 
(Radae & Sekhon, 2017).  

Personal Income Tax (PIT) compliance at the state level has become significant matter for state internal 
revenue service due to paucity of its collections. Despite the role and importance of PIT to state governments, most 
potential taxpayers still exhibit non-compliance attitude. Tax non-compliance is a global phenomenon in all 
societies and economic system, but it is more pronounced in developing countries than developed countries. It 
increases every year in many countries despite the critical importance of taxes to nation’s building. According to 
Adekoya, Enyi and Akintoye (2019), constant loss of tax revenues through individual taxpayer’s non-compliance 
attitude adversely affects state’s activities, sustainable development and socio-economic performance. In Nigeria, 
most states are faced with problems of budget deficit, heavy burden of loans debts and paucity of fund arising from 
low revenues from PIT non-compliance behaviour especially from the potential taxpayers in the informal sector. 
However, to increase tax compliance, state government should improve tax administration system and strengthen 
tax collection process (Appah & Duoduo, 2023). Tax non-compliance is classified into tax evasion and tax 
avoidance. Tax evasion is illegal dogging of tax payment while tax avoidance is by taking undue advantage of the 
tax laws for personal gain. 

mailto:sanyaaustine08@yahoo.com
https://www.doi.org/10.55220/25766759.207


Asian Business Research Journal, 2024, 9: 97-104 

98 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

Taxpayers’ non-compliance negatively impacts tax fairness, equality, justice, and government ability to provide 
socio-economic goods and services. To reverse this phenomenon, it requires studies on factors that influence tax 
compliance. One of such is demographic factors (age, gender, education, employment status and income). However, 
demographic factors and PIT compliance relationship has attracted special focus and attention of governments, 
policy makers, academicians, and tax professionals in recent years. PIT is a form of tax chargeable on taxpayer 
earnings in both the formal and informal sectors. PIT is a quasi-income tax imposed on taxpayer ascertained 
incomes. PIT has become pertinent and importance sources of revenue for state governments. PIT collection is 
guided by principles of certainty, simplicity, neutrality, flexibility, effectiveness, and fairness. The tax assessment is 
classified into two: Pay as You Earn (PAYE) and Direct Assessment (DA). PAYE tax system is for employee in the 
formal sector while DA is chargeable on annual incomes of entrepreneurs or self-employed individuals in the 
informal sector. In most states, the highest percentage of PIT comes from PAYE while DA has minimal collection 
rate. Hence, Adekoya and Olayinka (2024) opined that PIT has significant influence on IGR at the state level as it 
contributed 61.95% maximally to the total IGR of state government in South-West, Nigeria with PAYE having 
57.85% and DA 4.1%.  

Previous researchers have explored various approaches to enhance tax compliance among the individual 
taxpayers with much focus on the relationship between demographic factors and tax compliance but with less 
emphasis on demographic factors and PIT compliance at the states level  (Afif & Setiawan, 2019; Aregbesola, 
Owosekun & Salawu, 2020; Daniel, Akowe & Awaje, 2016; 2020; Devos, 2008; Ekpo & Beredugo, 2023; Fischer, 
Wartick & Mark, 1992; Ikhsan, Restiatun & Suratman, 2023; Jackson & Milliron, 1986; Kumi et al., 2023; 
Muharremi et al., 2022; Oduro, Asiedu & Tackie, 2018; Otai, 2023; Paleka, Karanovic & Stambuk, 2023; Schoeman, 
2023; Umoffong, Etim & Bassey, 2020). Besides, the outcomes of these past studies have shown mixed relationship. 
Therefore, the objective of the study is to examine the extent to which demographic factors influences PIT 
compliance behaviour of individual taxpayers in selected states in South-West, Nigeria. The hypothesis drafted in 
null forms and tested at 5% level of significance for the study is: Demographic factors, does not have significant 
influence on PIT compliance behaviour among individual taxpayers in the selected states in South-West, Nigeria. 

This hypothesis was designed to examine the influence of demographic factors on PIT compliance behaviour 
among individual taxpayers in the selected states in South-West, Nigeria. The empirical evidence on influence of 
demographic factors on PIT compliance at the state level will contribute to existing literatures on tax compliance. 
Furthermore, SBIRS will have knowledge of individual demographic difference on PIT compliance for better 
strategies on tax administration. The rest of the paper is divided into four parts, review of extant literature in part 
two, methodology and analysis of empirical results in part three, the fourth part deals with findings and discussion 
of results, while the last part focus on conclusion and recommendations. 
 

2. Review of Extant Literature 
2.1. Conceptual Review 
2.1.1. Tax Compliance (TC) 

TC means to adhere to basic tax laws or regulations, and prompt reporting of incomes, expenses, and other 
financial details by taxpayer to the relevant tax authority. It is the extent to which the taxpayers fulfil their tax 
obligation by paying tax in line with the relevant tax laws or regulations (Adekoya et al., 2019). TC is the degree by 
which taxpayers complies with the relevant tax laws or regulations instituted in a country. It means prompt filling 
of tax returns and payment of tax to the relevant tax authority based on required tax formats. Tax compliance 
study in modern-day context is credited to Allingham and Sandmo (1972). They used economics of crime approach 
developed by Becker (1968) to explain taxpayers’ compliance and attitude. TC research involves various disciplines 
likes economics, psychology, political science, law, finance and accounting, and public administration. Hence, tax 
compliance had been defined by many researchers with focus on compliant to tax laws or regulations. According to 
Saw (2017), tax compliance is the prompt submission of tax returns and payment of tax liability to the tax 
authority. Also, Jaya (2017) defined tax compliance as taxpayers’ willingness to fulfil all tax obligations in line with 
the relevant tax legislation. Similarly, tax compliance is the ability to fulfil tax payment obligation as required by 
the relevant tax laws or regulations (Thiga & Muturi, 2015).  

 
2.1.2. Personal Income Tax (PIT) 

PIT is a tax levied on individual taxpayer’s incomes. In Nigeria, PIT is regulated by Income Tax Management 
Act (ITMA) 1961, also known as PIT Decree (PITD) 104 of 1993. This was amended in 2004 and known as Cap 
P8 LFN PIT Act 2004. Furthermore, in June 2011, it was reviewed and known as PIT (Amendment Act 2011) Cap 
P8 LFN, this becomes operational from 14th June 2011 and was gazette on 31st January, 2012. The law gives the 
administrative process and power to assess and collect taxes from individuals, executors, trustees, and partners 
resident in the state. It is a form of tax revenue collected by state governments through the SBIRS from individual 
taxpayers’ resident in the state while other individual taxpayers like members of Nigeria Polices, Armed forces, 
External Affairs, federal capital territory residents, and Non-residents pay PIT through federal inland revenue 
service to the federal government. PIT is levied on individual personal incomes likes wages and salaries, dividends, 
director fees, royalties, income generating activities, and rental incomes. It is based on residency rules, and payable 
by individual employees or workers in the formal sector, and self-employed or entrepreneur in the informal sector. 
Employees pay PIT through PAYE system; this involves withholding method or by monthly deduction at source 
from workers’ salaries and wages by employer and remitted to the relevant tax authority. PIT is a form of 
progressive taxation, the higher the wages and salaries, the higher PIT and vice versa. Alternatively, DA is 
assessed and chargeable on self-employed or entrepreneur in the informal sector but its collection is characterized 
with problems likes corruption, incomplete records keeping, ineffective monitoring, and high rate of tax non-
compliance.  
 
2.1.3. Taxpayers’ Demographic Factors 

Demographic factors also known as socio-economic factors is used to define population. The demographic 
factors in Fischer et al., (1992) model of tax compliance includes gender, age, educational level, income level, 
religious and employment status. But the study only considers four of these factors. These are gender, age, 
educational level, and employment status.  



Asian Business Research Journal, 2024, 9: 97-104 

99 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

Gender: Gender is a psychological factor which influence taxpayers’ attitude on either to pay or not to pay tax. 
It is the value and behavioral differences between males and females. Previous studies on gender behaviour on risk 
and ethical attitude has shown divergence outcome in male and female behaviour. Some of the outcomes revealed 
that males engaged more on unethical behaviour and take risk than females, while females are risk adverse, honest, 
obedient and avoid long term risk in decision making (Abung & Damayanti, 2023; Bernasek & Shwift, 2001; 
Dewanta & Machmuddah, 2019; Kastlunger et al., 2010; Muharremi et al., 2022; Syarbin, Restiatiun & Suratman, 
2023). Hence, females are reported to be motivated to pay tax, tax compliant and obedient to tax laws than males 
(Aladejobi, 2019; D’Attoma, Volintiru & Steino, 2017). However, Afif and Setiawan (2019); Ekpo and Beredugo 
(2023) reported that gender has no effect on taxpayer’s tax compliance behaviour. Furthermore, the basic reason 
for behavioral differences between the male and female individual is the various factors highlighted in the biological 
and socio-psychological theories. The biological theorist sees the sex hormone and gene differences as factor 
responsible for risk behaviour between the males and females. The social psychological theorist attributes the sex 
specific role in terms of level of socialization to gender differences in behaviour. These behavioral characteristics 
have impact on the tax compliance behaviour of males and females on either to pay or not to pay tax (Alabede, 
2014; Meier-Pesti & Penz, 2008).  

Age: The age bracket of the citizen is also a factor to tax compliance. According to Tittle (1980), young 
individuals are risk takers, crime prone and less sensitive to sanction and punishments while the older individuals 
are risk averse, have more wisdom, experience and knowledge. This clarification means that the young individuals 
are likely to be tax non-compliance than the older tax payers. However, findings from previous research showed a 
mixed reaction on the influence of age on tax compliance behaviour. Kumi et al., (2023); Paleka et al., (2023) 
reported that a significant relationship exists between age and tax compliance while Afif and Setiawan (2019); Ekpo 
and Beredugo (2023); Nugroho and Sulistyawati (2019) concluded that age has no significant effect on tax 
compliance.  

Educational level: Education level is another factor that influences tax payers’ compliance behaviour. Education 
can be classified into two: formal education in terms of secondary and tertiary qualifications, and tax knowledge or 
the ability to comprehend tax laws for complaints. Tax laws are complex; full of technical jargons and abstract in 
nature; therefore, better understanding of the laws will enhance positive tax compliance (Alabede, 2014). Tax 
payer’s educational level is all about knowledge on: tax process; the basic reason for tax payment; and the 
importance or role of tax to the government. According to Jackson and Milliron (1986), tax education means 
taxpayer’s knowledge on either to comply or not to comply with the relevant tax laws. Kumi et al., (2023); Le et al., 
(2020); Vincent, Stevenson, and Owolabi (2023); Amaning et al., (2021) reported that a positive relationship exists 
between education level and tax compliance. Hence, tax compliance increases with educational attainment and 
positive tax compliance behaviour while lack of tax education or adequate knowledge of the tax laws might 
probably lead to taxpayers’ non-compliance.  

Employment status:  The value of tax from individual taxpayer depends on their incomes. Therefore, taxable 
income is a function of employment status of in the formal or informal sectors. Besides, tax evasion in the formal 
sector is minimized as tax income is deducted at source through PAYE system and remitted to the appropriate tax 
authority. Alternatively, tax incomes from the informal sector are more prone to tax non-compliance. Previous 
studies by Adekoya (2020); Adekoya and Enyi (2019); Adekoya et al., (2019) revealed that employment status shows 
significant relationship with individual voluntary tax compliance behaviour.  
 
2.2. Theoretical Framework 

The study anchors on two theories: Fischer model and Theory of planned behaviour. 
 
2.2.1. Fischer Model 

Fischer tax compliance model was developed by Fischer et al., (1992) to explain the importance of demographic 
variables in tax compliance. This premise on the fact that taxpayers’ compliance rate depends on demographic 
factors to comply or not to comply. The model concluded that demographic factors influence tax compliance. 
 
2.2.2. Theory of Planned Behaviour (TPB) 

TPB was propounded by Ajzen in 1991 and it centers on attitude and beliefs of an individual. TPB evolved 
from the theory of reason action where intention is the best prediction of attitude and beliefs (Ajzen, 1991; Fishbein 
& Ajzen, 1975). Hence, intention is the combination of attitudes and beliefs while behaviour is how intention is 
converted into action. TPB is anchors on three factors of beliefs, these are behavioral beliefs, control beliefs, and 
normative beliefs (Fishbein & Ajzen, 2010). Behavioral beliefs arises from individual beliefs that is based on 
behaviour and result evaluations. Control beliefs is the belief of inhabit behaviour or action that will be displayed. 
Normative beliefs mean normative expectation and the morality or motivation for meeting those expectations. The 
TPB is relevant to explain the behaviour of taxpayers in fulfilling their tax obligations. Taxpayer’s gender, age, 
marital status and level of education or tax knowledge will propel tax payment (behavioral belief) while the control 
beliefs anchor on tax audit and penalties designed to enforce taxpayers’ compliance with tax rules and further tax 
payment. The normative expectation or belief rest on the expected satisfaction from tax payment (social contract), 
efficient and effective tax system, equality and fairness, and accountability which motivates tax payers to oblige and 
obey tax laws. 
 
2.3. Empirical Review 

San et al., (2024) looked at the influence of SMEs demographic profile on tax compliance behaviour in Malaysia. 
The study revealed that gender and age disparities influenced SMEs tax compliance while level of education 
contribute to higher tax compliance. Besides, Schoeman (2023) studied the impact of demographic variables on 
Value Added Tax compliance in South Africa. The study revealed that before changes in VAT rates, education, 
gender and tax knowledge have influence on tax compliance decision. Hence, after the change in the VAT rate, 
education is the only demographic factors that has significant effect on tax compliance. Similarly, Ikhsan et al., 
(2023) studied demographic characteristics and tax compliance. The study revealed that age has effect on tax 
compliance while gender has no effect on tax compliance. Also, Umoffong et al., (2020) examined demographic and 
socio-economic factors as determinants of tax compliance in self-assessment system in Akwa-Ibom state, Nigeria. 



Asian Business Research Journal, 2024, 9: 97-104 

100 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

The study revealed that level of education has significant positive influence on tax compliance. Furthermore, 
Muharremi et al., (2022) studied the influence of demographic factors on Albanian individual taxpayer’s ethical 
beliefs surrounding tax compliance. The study revealed that gender, marital status, level of education impact tax 
compliance. Moreover, Defitri and Fauziati (2018) looked at the effect of demographic factors and E-filling usage 
on tax compliance. The studied revealed that demographic factors like age and education have no effect on tax 
compliance. 

Twesige et al., (2024) studied gender and the tax compliance puzzle on whether or not gender influence 
taxpayers’ behaviour towards tax compliance in Rwanda. The studied revealed that gender contributes to 
taxpayers’ behaviour towards tax compliance. Besides, Kumi et al., (2023) examined voluntary and enforced tax 
compliance determinants and its impact among Agrochemical business in Ghana. The study revealed that age and 
gender positively influence enforced tax compliance while education level has positive impact on voluntary tax 
compliance and negative impact on enforced tax compliance. In addition, Otai (2023) looked at gender and tax 
compliance of small and medium enterprises in Nigeria. The study revealed that gender has insignificant 
relationship with tax compliance. Moreover, Kaghazloo and Borrego (2022) studied the model affecting tax 
professional tax non-compliance behaviour. The study revealed that age and gender were the most importance 
factors that influence tax professional tax non-compliant behaviour. In addition, Otai, Ndede and Fredrick (2023) 
studied the effect of age and level of income-on-income tax compliance of small and medium enterprises in Soroti 
district, Uganda. The study revealed that owners’ managers age has significant relationship with income tax 
compliance by firms. Similarly, Deyganto (2018) looked at the various factors that influence taxpayers voluntary 
tax compliance in Gedeo zone of Southern Ethiopia. The study revealed that gender and age are key factors that 
influence taxpayers’ voluntary compliance attitude while education level has no significant influence on tax 
compliance attitude.  

Geyik, Seren and Mcgee (2024) investigated the empirical analysis on the effect of taxpayers’ education level 
and marital status factors on taxpayers’ attitude and behaviour towards taxes. The study revealed that marital 
status is a significant demographic variable that influence attitude and behavior towards taxes while educational 
level shows differences towards taxes. Similarly, Karlina and Anggraini (2024) examined the influence of 
educational level, tax understanding and tax awareness on individual taxpayer compliance. The study revealed that 
level of education, tax understanding and perceived tax awareness simultaneously have significant and positive 
effect on individual taxpayer compliance. Besides, Helmy, Dwita and Cheisviyanny (2020) looked at the influence of 
gender and Machiavellianism on tax evasion. The study revealed that gender has significant influences on tax 
evasion among accounting students where men demonstrate high level of tax evasion than women. Moreover, 
Aregbesola et al., (2020) looked at marital status and educational background as determinants of tax compliance in 
Nigeria. The study revealed that marital status significantly influences personal income tax compliance while 
educational level insignificantly influences personal income tax. Furthermore, Tan et al., (2021) investigated the 
moderating effect of individual taxpayer’s education level on ethical perception and tax compliance behaviour in 
peninsular, Malaysia. The study revealed a positive significant relationship between ethical perception and tax 
compliance behaviour through educational level which enhances greater tax compliance. Additionally, Kurnia and 
Fajarwati (2022) examined the effect of educational level, income level and tax policy on taxpayer compliance 
during the Covid-19 pandemic. The study revealed that education level partially had negative effect or did not 
affect taxpayer compliance. Lastly, Oduro et al., (2018) studied tax evasion determinants in developing economies 
using structural equations model in Ghana. The study revealed that socio-cultural factors such as age, gender, 
income level and education level does not have significant influence on tax evasion.  
 

3. Methodology 
The study employed survey research design and random sampling techniques to gathered the relevant primary 

data required for the study from individual tax payers in both formal and informal sectors in the three selected 
states of Lagos, Oyo, and Ogun in the South West, Nigeria. The survey design was adapted for the study because 
of its reliability to gather data from individual tax payer on tax compliance as affirmed by previous researchers like 
Adekoya (2020); Adekoya and Enyi (2020) Alabede (2014), Al-Maghrebi et al., (2016), Kirchler and Wahl (2010), 
Sitardja and Dwimulyani (2016). Six hundred copies of questionnaires were administered to various individual 
respondents in the three states at two hundred copies each. A total of five hundred and six copies were received, 
this gives a response rate of 84.3%. The PIT compliance questions highlighted in the questionnaire were adapted 
from the work of tax payers’ compliance appraisal by Fischer et al., (1992), Adekoya (2020); Adekoya and Akintoye 
(2019); Enyi, Akintoye and Adekoya (2019); Kirchler and Wahls (2010), Lateef, Saheed and Onipe (2015). The PIT 
questions covered morality, honesty and trust, responsibility, and right of payment. These questions were 
structured, scaled in closed ended form, and were measured using six-point Likert scale of 1=strongly disagree, 
2=disagree, 3=partially disagree, 4=partially agree, 5=Agree and 6=strongly agree.  
 
3.1. Reliability of Research Instrument 

The reliability of the research instrument was measured with the use of composite reliability test. A composite 

reliability and Cronbach Alpha (α) calculated greater than 0.6 was affirmed by Taber (2016); Adekoya (2020); 
Adekoya, Adegbie and Agbetunde (2020); Adekoya, Agbetunde and Lawal (2022) as a reasonable, reliable and 
acceptable. The reliability test of the instrument based on pilot study showed that PIT compliance had Cronbach’s 
alpha of 0.81. This showed that the instrument was reasonable and reliable for the study.  
 
3.2. Model Specification   

The study expects that the independent variables (demographic factors) would enhance dependent variable 
(PIT compliance). It is therefore expected that demographic factors would enhance PIT compliance. Demographic 
factors are gender, age, education level, and employment status.  
 
3.2.1. PIT Compliance and Demographic Factors 
PITC = β0 + β1GENi + β2AGEi + β3ELi + β4ESi + ε   
Where: 



Asian Business Research Journal, 2024, 9: 97-104 

101 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

GEN = Gender 
AGE = Age 
EL = Education level 
ES = Employment status 

Ɛ = Error terms 

β0 = Intercept or the constant  

β1 – β4 =   Partial regression coefficient of the explanatory variables. 
 

4. Results and Findings 
Data collected from the sampled questionnaires were analyzed and interpreted with descriptive statistics of 

simple percentage, mean, and frequency while the hypothesis was tested with inferential statistics of Ordinary 
Linear Square (OLS) regression and Analysis of Variance (ANOVA).  
 
4.1. Demographic Characteristics of the Respondents  

This section describes the demographic features of the respondents and this centers on gender classification, 
age distribution, educational qualification level, and employment status. 
 

Table 1. Demographic statistics of respondents. 

Respondents characteristics Frequency Cumulative frequency Percentage (%) 
Cumulative 

percentage (%) 

Gender: 
Male 314 314 62.1 62.1 
Female 192 506 37.9 100 
Age: 
18-30 Years 103 103 20.4 20.4 
31-40 Years 168 271 33.2 53.6 
41-50 Years 153 424 30.2 83.8 
51-60 Years 77 501 15.2 99.0 
61 Years and above 5 506 1.0 100 
Educational qualification: 
GCE/WASC and below 37 37 7.3 7.3 
OND/NCE 96 133 19.0 26.3 
HND/BSc 289 422 57.1 83.4 
MSc/MBA 77 499 15.2 98.6 
PhD 7 506 1.4 100 
Employment status: 
Informal employment 85 85 16.8 16.8 
Formal 421 506 83.2 100 

 
The demographic statistics of the respondents in assessing the influence of demographic factors on taxpayers’ 

PIT compliance behaviour in selected states in South-West, Nigeria, in Table 1 shows that more male respondents 
62.1% were involved. Also, those in their active age of tax payment 99% responded to the test items. The result 
showed that 92.7% of respondents were knowledgeable to respond to the test items with their basic educational 
qualification above WASC/GCE. On the employment status, the study revealed that majority of the respondents 
83.2% were from the formal sectors. 
 
4.2. Descriptive Analysis of the Test Items 

This section describes the test items with measure of attitudes and morality, honesty and trust responsibility, 
prompt payment, and perception using six (6) Likert scale. 
 

Table 2. Respondent responses on PIT compliance. 

 SD D PD PA A SA Mean 

Paying tax is the right and natural things 
to do. 

2.0% 2.6% 3.6% 10.5% 29.6% 51.8% 5 

Paying tax is a responsibility that should be 
willingly accepted by all citizen. 

0.4% 1.6% 3.0% 11.3% 32.6% 51.2% 5 

I pay tax to support the state, other citizen 
and its programme. 

0.0% 1.8% 3.4% 11.1% 40.1% 43.7% 5 

I will pay tax even when there are no 
controls because I am sure am doing the 
right things. 

3.0% 4.7% 4.9% 20.6% 32.8% 34.0% 5 

Paying tax promptly is a matter of cause 
because I like to contribute to everyone’s 
goods. 

0.2% 4.7% 3.4% 21.1% 37.9% 32.6% 5 

I feel morally obliged to honestly declare 
all my income for tax purposes because I 
regard it as my duty. 

2.0% 4.2% 6.3% 23.7% 39.1% 24.7% 5 

I will pay tax even if tax audit does not 
exist. 

5.1% 12.3% 9.3% 26.5% 27.5% 19.4% 4 

Overall mean       4.84 

 
In Table 2, the mean of 5 each indicates that majority of the respondents agreed: that paying tax is the right 

and natural things to do; that paying tax is a responsibility that should be willingly accepted by all citizens; that 
they will pay tax to support the state, other citizens and its programme; that they will pay tax even when there are 
no controls because they are sure that they are doing the right things; that paying tax promptly is a matter of cause 
because they like to contribute to everyone’s goods; that they feel morally obliged to honestly declare all their 



Asian Business Research Journal, 2024, 9: 97-104 

102 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

incomes for tax purposes because they regard it as their duty. In addition, the mean of 4 further suggests that the 
respondents agreed that they will pay tax even if tax audit does not exist. On the overall, a mean of 4.84 further 
indicates that majority of the respondents agreed that PIT compliance is necessary in their respective state. 
 
4.3. Test of Hypothesis 
 

Table 3. Demographic factors and PIT compliance. 

Coefficientsa 
Model Unstandardized coefficients Standardized 

coefficients 
t Sig. 

B Std. error Beta 

1 

(Constant) 4.785 0.258  18.563 0.000 
Gender of the respondents 0.121 0.075 0.072 1.608 0.108 
Age of the respondent 0.018 0.037 0.023 0.500 0.617 
Educational Level/Qualification of 
respondents 

0.089 0.051 0.089 1.758 0.079 

Employment status of respondents -0.314 0.107 -0.143 -2.925 0.004 
Model summary 
Model R R square Adjusted R 

square 
Std. error of the estimate 

1 0.202a 0.041 0.033 0.80604 
Anovaa 
Model Sum of squares Df Mean square F Sig. 

1 
Regression 13.882 4 3.470 5.342 0.000b 
Residual 325.502 502 0.650   
Total 339.383 506    

Note: a. Dependent variable: PITC 
b. Predictors: (Constant), employment status of respondents, age of the respondent, gender of the respondents, educational 
qualification of respondents. 

Source:  
 

Researcher’s work (2024) @Chosen Significant level of 5%  

Regression output = 4.785 + 0.121GEN + 0.018AGE + 0.089EL – 0.314ES + Ɛ 

 
4.4. Interpretation 

The regression estimates on Table 3 shows that proxies of our exogenous have both positive and negative 

effect on PIT compliance. This is indicated by the signs of the coefficients, which are > &<0. Some of these 
results are consistent with the a-priori expectation for this study. The results of regression analysis for the 
influence of demographic factors on PIT compliance behaviour of the selected states in South-West, Nigeria shows 
that gender (0.121), age (0.018), and educational level (0.089) have positive relationships with individual PIT 
compliance behaviour in the study states, while employment status (-0.314) has negative relationships with 
individual PIT compliance behaviour in the study states. The study revealed that demographic factors positively 
influenced individual PIT compliance in the study states (Adj R2=0.033, F(4, 506) =5.342; P=0.000. The adjusted 
R-square of the model showed 3.3%, this suggest that variation in PIT compliance of the sampled population can be 
attributed to all our independent variables put together, while the remaining 96.7% variations in PIT compliance 
are caused by other factors not included in this model.  

There was evidence that employment status has significant relationships with individual PIT compliance 

behaviour in the study states (ES β= -0.314 t= -2.925, p=0.004). However, gender, age and educational level do not 

have significant relationships with individual PIT compliance behaviour in the study states (GEN β=0.121, 

t=1.608, p=0.108, AGE β=0.018, t=0.500, p=0.617, EL β= 0.089, t=1.758, p=0.079). This implies that employment 
status are significant factors that influenced changes in the individual PIT compliance behaviour in the study states 
while gender, age and educational level of the respondents were not significant factors that influenced changes in 
individual PIT compliance behaviour in the study states.  

The F-statistic of 5.342 is statistically significant with p=0.000. This indicated that on the overall, the 
statistical significance of the model showed that the null hypothesis that demographic factors does not have 
significant influence on individual PIT compliance behaviour in the selected states in South-West, Nigeria was 
rejected. Hence, the alternative hypothesis that demographic factors have significant influence on individual PIT 
compliance behaviour in the selected states in South-West was accepted at 5 percent level of significance. 
Therefore, the model is statistically significant.  
 
4.5. Discussion and Implication of Findings 

The descriptive statistic revealed that majority of the respondents agreed that paying tax is a right, natural and 
responsibility that should be willingly be done by individual taxpayer. In addition, respondents feel morally obliged 
and honest to declared their income for tax purposes. Hence, majority agreed that PIT compliance is necessary and 
should be embraced. Empirical findings from the test of hypothesis on the demographic factors and PIT compliance 
behaviour in the study states revealed that age, gender, and educational level have positive relationships with 
individual PIT compliance behaviour while employment status has negative relationships with individual PIT 
compliance behaviour in the study states. This implies that employment status are significant factors that 
influenced changes in the individual PIT compliance behaviour in the study states. This aligns with the study of 
Adekoya (2020); Adekoya and Enyi (2019); Adekoya et al., (2019). Conversely, gender, age and educational level of 
the respondents were not significant factors that influenced changes in individual PIT compliance behaviour in the 
study states. In respect of gender, the outcome aligns with the studies of Afif and Setiawan (2019); Ekpo and 
Beredugo (2023); Otai (2023) and negate the study of Deyganto (2018); Muharremi et al., (2022); Twesige et al., 
(2024), that gender influences taxpayer compliance. The age variable outcome aligns with the study of Afif and 
Setiawan (2019); Ekpo and Beredugo (2023) but negate the outcome of Kumi et al., (2023); Ikhsan et al., (2023); Otai 
et al., (2023); Paleka et al., (2023) of a significant relationship between age and tax compliance. Also, education level 
outcome aligns with Amaning et al., (2021); Aregbesola et al., (2020); Deyganto (2018); Kumi et al., (2023); Vincent 
et al., (2023) of positive relationship and of no significant influence on tax compliance, and negate the studies of 



Asian Business Research Journal, 2024, 9: 97-104 

103 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

Karlina and Anggraini (2024); Muharremi et al., (2022); Umoffong et al., (2020) of significant influence on tax 
compliance. The F-statistic of 5.342 is statistically significant at p=0.000. Therefore, the study revealed that 
demographic factors have significant influence on individual PIT compliance behaviour in the selected states of 
South-West, Nigeria at 5 percent level of significance. 
 

5. Summary, Conclusion and Recommendation of Findings 

5.1. Summary of Finding 
On demographic factors, the study revealed that gender, age, and educational level have positive relationships 

with individual PIT compliance behaviour while employment status has negative relationships with individual PIT 
compliance behaviour in the study states. The findings also revealed that employment status has significant 
relationship with individual PIT compliance behaviour while gender, age and educational level do not have 
significant relationship with individual PIT compliance behaviour. Meanwhile, employment status are significant 
factors which influenced changes in the individual PIT compliance behaviour while age, gender and educational 
level of the respondents were not significant factors which influenced changes in individual PIT compliance 
behaviour. The study concluded that demographic factors have significant influence on individual PIT compliance 
behaviour in selected state of South-West, Nigeria.  
 
5.2. Recommendations 

The process of increasing PIT collection at the state level is of utmost importance with focus on individual 
demographic bracket. Therefore, state government should increase the level of tax education among the citizens to 
boost PIT compliance. Also, school curriculum should be explored to include tax education to enrich tax 
knowledge from the youthful age. The age bracket of taxpayer should be analyzed to set strategies on how to 
ensure compliance for those taxpayers that are usually not tax compliant. Government should introduce friendly 
tax payment mechanism that will minimize gender disparity to ease tax compliant. Transparency, fairness and 
accountability on tax revenues should be exhibited by government to encourage taxpayers in the informal sector to 
willingly comply to tax payment. Finally, government should identify and group taxpayers according to 
demographic bracket as better strategies to monitor attitudinal changes towards PIT compliance and tax 
administration. 
 

References 
Abung, Y. R., & Damayanti, T. W. (2023). The influence of gender on tax compliance with love of money as a moderating variable. Journal of 

Social Research, 2(4), 1-18. https://doi.org/10.55324/josr.v2i4.747 
Adekoya, A. A. (2020). Does institutional factors matters in individual taxpayer's compliance behaviour? Empirical evidence from selected 

states in South-West, Nigeria. International Journal of Economics, Commerce and Management., 8(4), 299-322. 
Adekoya, A. A., & Akintoye, I. R. (2019). Government transparency moderated by trust in government and voluntary tax compliance 

behaviour in Nigeria. International Journal of Economics, Commerce and Management., 7(8), 524-644. 
Adekoya, A. A., & Enyi, P. E. (2020). Control of corruption, trust in government and voluntary tax compliance in South-West, Nigeria. 

Management Studies, Davidson Publication., 8(1), 84-97. 
Adekoya, A. A., & Olayinka, I. M. (2024). The impact of personal income tax on state internally generated revenues: Empirical analysis of 

South-West states, Nigeria. Innovations, 77, 260-276. 
Adekoya, A. A., Adegbie, F. F., & Agbetunde, L. A. (2020). Quality of tax service, moderated by trust in state internal revenue service and 

voluntary tax compliance behaviour among individual taxpayers in South-West, Nigeria. Journal of Accounting, Business and Finance 
Research, 8(2), 47-57. https://doi.org/10.20448/2002.82.47.57 

Adekoya, A. A., Agbetunde, L. A., & Lawal, A. B. (2022). Trust relationship and tax compliance in developing countries - Informal sector 
perspectives. International Journal of Economics, Commerce and Management, 10(6), 309-332. 

Adekoya, A. A., Enyi, P. E., & Akintoye, I. R. (2019). Government accountability and voluntary tax compliance behaviour in selected states 
in South-West, Nigeria. International Journal of Advanced Studies in Business Strategies and Management, 7(1), 114-135. 

Afif, A., & Setiawan, A. (2019). The impact of demographic factots on MSME tax compliance in Pontianak city. International Journal of 
Education, Teaching and Social Science, 2(1), 23-35. https://doi.org/10.47747/jbm.v2i1.1610 

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Process, 50(2), 179-211. 
Alabede, J. O. (2014). An exploratory analysis of individual taxpayers’ compliance behavior in Nigeria: A study of demographic differences 

and impact. International Journal of Accounting and Taxation, 2(2), 39-64. 
Aladejobi, P. (2018). Measuring tax compliance among small and medium enterprises in Nigeria. International Journal of Accounting and 

Taxation, 6(2), 29-40. 
Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal in Public Economics, 1(3-4), 323-338. 
Al-Maghrebi, M. S., Almad, R., & Palil, M. R. . (2016). Budget transparency and tax awareness towards tax compliance: A conceptual 

approach. South East Asia Journal of contemporary Business, Economics and Law, 10(1), 95-101. 
Amaning, N., Anim, R. O., Kyere, A., Kwakye, G., & Abina, S. (2021). Tax compliance among Ghanian SMEs: How impactful is taxpayer 

education? International Journal of Academic Research in Business and Social Sciences, 4(1), 40-58. 
https://doi.org/10.6007/ijarafms/v10-i4/8332 

Appah, E., & Duoduo, G. (2023). Determinants of tax compliance behaviour and sustainable economic growth among MSMEs in Nigeria. 
International Journal of Development and Economic Sustainability, 11(3), 70-105. https://doi.org/10.37745/ijeld.13/vol11n370105 

Aregbesola, O. D., Owosekun, A. O., & Salawu, R. O. (2020). Marital status and educational background as determinants of tax compliance in 
Nigeria. International Journal of Research and Innovation in Social Science, 4(8), 777-783. 

Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2), 169-217. 
https://doi.org/10.1007/978-1-349-62853-7_2 

Bernasek, A., & Shwiff, S . (2001). Gender, risk and retirement. Journal of Economics Issues, 35(2), 345-356. 
https://doi.org/10.1080/00213624.2001.11506368 

Daniel, A., Akowe, A., & Awaje, A . (2016). Tax compliance behaviour of small scale enterprises in Bassa Local Government Area of Kogi 
State. Journal of Good Governance and Sustainable Development in Africa, 3(1), 58-72. 

D'Attoma, J., Volintiru, C., & Steinmo, S. (2017). Willing to share? Tax compliance and gender in Europe and America. Research and Politics, 
4(2), 1-10. https://doi.org/10.1177/2053168017707151 

Defitri, S. Y., & Fauziati, P. (2018). The effect of demographic factors and E-filling usage on tax compliance. International Journal of 
Engineering and Technology, 7(3), 156-158. 

Devos, K. (2008). Tax evasion behavior and demographic factors: An exploratory study in Australia. Revenue Law Journal, 18(1), 1-23. 
https://doi.org/10.53300/001c.6698 

Dewanta, M. A., & Machmuddah, Z. (2019). Gender religiosity love of money and ethical perception of tax evasion. Jurnal Dinamika 
Akuntansi dan Bisnis, 71-84. https://doi.org/10.24815/jdab.v6i1.10990 

Deyganto, K. O. (2018). Factors influencing taxpayers voluntary compliance attitude with tax system: Evidence from Gedeo zone of 
Southern Ethiopia. Universal Journal of Accounting and Finance, 6(3), 92-107. https://doi.org/10.13189/ujarf.2018.06302 

Ekpo, B. O., & Beredugo, S. B. (2023). Tax payers' attitudes and demographic analysis of SMEs operators in River and Akwa-Ibom state, 
Nigeria. Nigeria Journal of Accounting and Taxation, 1(3), 65-76. https://doi.org/10.47747/jat.v3i1.1079 



Asian Business Research Journal, 2024, 9: 97-104 

104 
© 2024 by the authors; licensee Eastern Centre of Science and Education, USA 

 

 

Enyi, P. E., Akintoye, I. R., & Adekoya, A. A. (2019). Quality of tax administration and enforced tax compliance behaviour in selected states 
in South-West, Nigeria. International Journal of Development Strategies in Humanities, Management and Social Sciences., 9(3), 162-183. 
https://doi.org/10.20448/2002.82.47.57 

Fischer, C. M., Wartick, M., & Mark, M. (1992). Detection probability and tax payer compliance: A review of the literatures. Journal of 
Accounting Literatures, 11(6), 1-46. 

Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading, Ma: Addison Wesley. 
Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned action approach. New York: Psychology Press. 
Geyik, O., Seren, G. Y., & Mcgee, R. W. (2024). An empirical anaylsis on the effect of taxpayers educational level and marital status factors 

on their attitudes and behaviour towards taxes. Bulletin of Economics Theory and Analysis, 9(2), 427-449. 
https://doi.org/10.25229/beta.1445772 

Helmy, H., Dwita, S., & Cheisviyannny, C. (2020). The influence of gender and machiavellianism on tax evasion(A case study on accounting 
students). Advances in Economics, Business and Management Research, 179, 89-93. 

Ikhsan, S., Restiatun., & Suratman, E. (2023). Demographic characteristics and tax compliance. Asian Journal of Social Science Studies, 8(1), 1-
15. https://doi.org/10.20849/ajsss.v8i1.1322 

Jackson, B. R., & Milliron, C. V. (1986). Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature, 5(1), 
125-165. 

Jaya, A. (2017). Analysis of effect of knowledge and service quality, accessibility of information, awareness and behavior of taxpayer and 
impact on satisfaction and compliance with taxpayers of land and building in the city of Balain Island Rian Province. Internatioal 
Journal of Business and Management Invention, 6(8), 73-83. 

Kaghazloo, F., & Borrego, A. C. (2022). Designing a model of the factors affecting tax professonals tax non-compliant behavour using the 
ISM approach. Public Organisation Review, 22, 1099-1120. https://doi.org/10.1007/s11115-021-00572-y 

Karlina, P., & Anggraini, A. (2024). The influence of educational level, tax understanding and tax awareness on individual taxoayer 
compliance. International Journal of Social Science, Humanity and Management Research, 3(6), 622-631. 
https://doi.org/10.58806/ijsshmr.2024.v3i6n08 

Kastlunger, B., Dressler, S., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between 
demographic sex, gender-role orientation and prenetal masculinization. Journal of Economics Psychology, 542-552. 
https://doi.org/10.1016/j.joep.2010.03.015 

Kirchler, E., & Wahl, I . (2010). Tax compliance inventory tax-I: Designing an inventory for surves of tax compliance. Journal of Economics 
Psychology, 31(1), 331-345. https://doi.org/10.1016/j.joep.2010.01.002 

Kumi, R., Bannor, R. K., Oppong-Kyeremeh, H., & Adeletey, J. E. (2023). Voluntary and enforced tax compliance determinants and impact 
among Agrochemical business in Ghana. Arab Gulf Journal of Scientific Research Law, 12(1), 81-91. https://doi.org/10.1108/agjsr-
03-2023-0133 

Kurnia, K., Fajarwati, R. A. (2022). Effect of educational level, income level, and tax policy on taxpaer compliance during the Covid-19 
pandemic: Case study on employee individual taxpayers at the Sukabumi Pratama tax office. International Journal of Health Science, 
6(S9), 893-907. https://doi.org/10.53730/ijhs.v6ns9.12336 

Lateef, O. M., Saheed, Z., & Onipe, A. Y. (2015). Institutional factors and personal tax compliance in Kaduna state, Nigeria. Journal of 
Research in Humanities and Social Sciences, 5(35), 146-157. 

Le, H. T., Tuyet, V. T. B., Hanh, C. T. B.., Do, Q. H. (2020). Factors affecting tax compliance among small and medium sized enterprises: 
Evidence from Vietman. The Journal of Asian Finance, Economics and Business, 209-217. https://doi.org//jafeb.2020.vol7no7.209 

Meier- Pesti, K., & Penzi, E. (2008). Sex or gender? Expanding the sex -based view by introducing masculinity and femininity as predictors 
of financial risk taking. Journal of Economics Psychology, 29(2), 180-196. 

Muharremi, O., Sale, M. J., & Hoxhaj, M. (2022). A mixed methods study of the influence of demographic factors on Albanian individual 
taxpayers ethical beliefs sorrounding tax compliance. Business ethics and leadership, 6(1), 47-66. https://doi.org/bel.6(1)47-66.2022 

Nugroho, A. H. D., & Sulistyawati, A. I. (2019). Taxpayer compliance determinants: An empirical study. Journal Akuntansi, 23(3), 482-492. 
Oduro, R., Asiedu, M. A., & Tackie, G. (2018). Dterminants of tax evasion in the developing economies: A structural equation model 

approach of the case of Ghana. Journal of Accounting and Taxation, 10(4), 37-47. https://doi.org/JAT2017.02715 
Otai, I. P. (2023). Gender and income tax compliance among small and medium enterprises in Uganda. Journal of economics and Business 

Aseanomics, 8(2), 1-14. 
Otai, I. P., Ndede, F. W. S., & Fredrick, W.W. (2023). Effect of age and level of income on income tax compliance among small and medium 

enterprises in Soroti district, Uganda. Archives of Business Research, 11(9), 191-204. https://doi.org/10.14738/abr.119.15329 
Paleka, H., Karanovic, G., & Stambuk, A. (2023). The direct and moderating effect of sociodemographic variables on tax compliance 

behaviour. South East European Journal of Economics and Business, 18(2), 34-48. https://doi.org/10.2478/jeb-2023-0017 
Radae, R. B., & Sekhon, S. (2017). Taxpayers’ moral and compliance behavior in Ethiopia: A study of Tigray state. International Journal of 

Research in Finance and Marketing, 7(4), 109-123. 
San, S., Nikwan, N. Z., Razak, S., Saidi, N., Abd Aziz, A., Hussin, S. N. A., & Hamid, M. A. (2024). Exploring the influence of SMEs 

demographic profile on tax compliance behaviour. Advanced International Journal of Business Enterpreneuarship and SMEs, 6(20), 212-
220. https://doi.org/AIJBES.620018 

Saw, S. (2017). Does frequency of audits improve tax compliance? South East Asia Journal of Contemporary Business, Economics and Law, 14(1), 
18-26. 

Schoeman, A. (2023). The impact of demographic variables on Value Added Tax compliance in South Africa. eJournal of Tax Research, 20(2), 
272-296. 

Sitardja, M., & Dwimulyani, S . (2016). Analysis about the influence of good governance, trust toward tax compliance on public companies 
that listed in Indonesian stock exchange. OIDA International Journal of Sustainable Development, 9, 35-42. 
https://doi.org/10.5220/0009508312821288 

Syarbin, I., Restiatium, J., & Suratman, E. (2023). Demograpic characteristics and tax compliance. Asian Journal of Social Science Studies, 8(1), 
1-10. https://doi.org/ajsss.v8i1.1322 

Tan, S. K., Lau, C., Kassim, A. A. M., & Salleh, M. F. M. (2021). The moderating effect of individual taxpayers education level on ethical 
perception and tax compliance behaviour in Pennesular, Malaysia. International Journal of Academic Research in Accounting, Finance 
and Management Sciences, 11(1), 166-182. https://doi.org/10.6007/ijarafms/v11-i1/8857 

Thiga, M. N., & Muturi, W. (2015). Factors that influence compliance with tax laws among small and medium sized enterprises in Kenya. 
International Journal of Scientific and Research Publications, 5(6), 1-12. 

Tittle, C. R. (1980). Sanctions and social devices: The quetion of deterence. New York: Praeger. 
Twesige, D., Rutungwa, E., Faustin.G., Misago, I. K., & Mutarinda, S. (2024). Gender and the tax compliance puzzle: Does gender influence 

taxpayers' behaviour toward tax compliance? Evidence from Rwanda. Cogent Business and Management, 11(1.2316887). 
https://doi.org/2331197.2024.2316887 

Umoffong, N. J., Etim, E. O. & Bassey, A. O. (2020). Demographic and socio-economic factors as determinants of tax compliance in sel-
assessment system in Akwa-Ibom state, Nigeria. Archives of Business Review, 8(5), 112- https://doi.org/10.14738/abr.85.8189 

Vicent, O., Stevenson, A., & Owolabi, A. (2023). Do socio-demographic characteristics of SME enterpreneurship influence their tax 
compliance behaviour? Journal of Economic Criminology, 1-10. https://doi.org/10.1016/j.jeconc.2023.100008 


