AN EMPIRICAL STUDY ON TAXPAYER PERCEPTION AND SATISFACTIONS

ABSTRACT

The study examined tax payer perception and satisfaction, this study focuses on taxpayers in Benin Metropolis. It encompasses a diverse array of taxpayer segments, including formal and informal individuals, businesses, and other entities, to capture the heterogeneity of the Nigerian tax system. The study aimed to find out how fairness in tax influence taxpayers satisfaction, determine if efficiency in tax payment influence payers satisfaction, find out if transparency in payment influence payers satisfaction. The population of the study consisted of tax payers in Small and Medium Scale Businesses in Benin City, Edo State. These business are chosen because they can better assess how Tax payers perceive and are satisfied about tax. The study samples tax paying SMEs in Benin City. Because of their experience these business owners were chosen to furnish the study with the essential data. They certainly understands how tax payers perceived and are satisfied towards tax. The Simple random sampling technique was used to select 391 to represent the total number of tax payers in the Small and Medium Scale Enterprises in Benin City using the Taro Yamene Sample size calculator. The simple percentage is use to present the frequency count and percentage represent action of respondent responses to the issues raised. The hypotheses were analysed using multiple linear regression, the multiple linear regression was chosen to enable the researcher to establish the relationship between Tax payer perception and satisfaction. The data analysis was carried out using the Statistical Package for Social Sciences (SPSS) version 23.0 software.