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March 14, 2026International Journal of Academic Research in Accounting Finance and Management Sciences0 citationsOpen Access

Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria

SSSani Alhaji SaiduAMAhmed Bakari Mauda

Key Points

  • This study explores how digitalization affects tax administration in Adamawa State Board of Internal Revenue.
  • Cross-sectional survey design
  • Data collected via questionnaires from 187 respondents
  • Percentage analysis conducted
  • Hypotheses tested using regression analysis at 0.05 significance level
  • Online tax filing significantly impacts tax administration (β = 0.110, p < 0.05)
  • Online tax registration has a positive effect on tax administration (β = 0.709, p < 0.05)
  • Online tax remittance also affects tax administration (β = 0.224, p < 0.05)

Abstract

HRMARS - The objective of this study is to examine the Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria. The study is a survey in the form of cross-sectional study in which data was collected through questionnaire administered to 187 respondents. Data collected was subjected to percentage analysis and hypotheses were tested using regression analysis at 0.05 level of significance. The result revealed that online tax filling has significant impact on tax administration (? = 0.110, t =0.908, p < 0.05). the study also revealed that online tax registration has positive impact on tax administration (? = 0.709, t = 0.872, p< 0.05), furthermore, it also revealed that online tax remittance has impact on tax administration (? = 0.224, t = 1.199, p< 0.05). The study therefore, recommends that the management of Adamawa state Board of Internal Revenue should organize training workshops for its taxpayers so that adoption rate of e-tax filing increases; government should improve the infrastructure that supports digitalization coverage across the state for electronic filing to be a success; System availability should be ensured by Adamawa state Board of Internal Revenue who should have its servers upgraded to be able to absorb pressure on e-traffic also government should benchmark their electronic filing services with those of states and countries that are developed in order to make it accessible and easier for tax remittance.

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Cite This Study

Saidu et al. (2026) studied this question.

synapsesocial.com/papers/69b4fa6fb39f7826a300b38chttps://doi.org/10.6007/ijarafms/v16-i1/27862
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