Original Research Article | OPEN ACCESS
Tax Compliance and Personal Income Tax Perceived Performance in Oyo State

T. A. Adegbite1 , F. H. Taiwo2, F. E. Araoye3

1Department of Accounting, Al-Hikmah University, Ilorin, Kwara State; 2Department of Management and Accounting, Ladoke Akintola University of Technology, Ogbomoso, Oyo State; 3Internal Audit Department, Ladoke Akintola University of Technology, Ogbomoso, Oyo State.

For correspondence:-  T. Adegbite   Email: adetajud@yahoo.com

Received: 9 March, 2019        Accepted: 23 June. 2019        Published: 30 June 2019

Citation: Adegbite TA, Taiwo FH, Araoye FE. Tax Compliance and Personal Income Tax Perceived Performance in Oyo State. Account Tax Rev 2019; 3(2):22-30 doi:

© 2019 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


This study examined the effect of tax compliance on personal income tax return in Oyo state. Primary data were collected through standardized questionnaire that were administered to staff of Oyo State Board of Internal Revenue and other taxpayers through random sampling. Data collected were analysed using descriptive statistics, chi- square and Multivariate Analysis of Variance and Covariance (MANOVA). The outcome showed that there is a positive effect of Tax Compliance on PIT. An increase in the level of Tax Compliance result to an increment in the level of Personal Income Tax returns. The level of compliance in payment of PIT would have been higher if tax delinquency which is an act of tax malpractice either by the taxpayers or the tax officials which have adverse effect on the administration of tax is eradicated or reduced. It is therefore recommended that there should be adequate and continuous tax education for a better understanding of tax issues, which will be utilized effectively to formulate successful tax compliance strategies.

Keywords: Tax compliance, Performance, Personal income tax, Taxpayers, Tax evasion

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