Articles Published 30 January 2023

The Impact of Forensic Accounting on Tax Payer Attitude and Compliance Towards Tax Evasion Within SMEs in the North East Nigeria

Haruna Tijjani Haruna
Department of Business Administration, Federal University, Gashua, Yobe State, Nigeria
Abdulrazaq Suleiman Ibrahim
Department of Business Administration, University of Maiduguri, Borno State, Nigeria
Abubakar Usman Yusuf
Department of Business Administration, Ahmadu Bello University Zaria, Kaduna State, Nigeria
Abu Mohammed Ardo
Department of Business Administration, Federal University, Gashua, Yobe State, Nigeria
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DOI 10.32890/jbma2023.13.1.4 Cite this article
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Article

Abstract

Income tax has contributed to a considerable amount of Nigeria’s revenue generation, despite the fact that it is fraught with difficulties in both collection and execution. This study examines the impact of forensic accounting on tax payer attitude and compliance towards tax evasion within SMEs in the north east Nigeria. The study is cross- sectional, with data collected using simple random sampling. With the help of Smart PLS 3, partial least square structural equation modelling PLS-SEM on 102 responses was utilized to evaluate the data. The findings revealed that a forensic accounting check is required to address the issue of tax evasion in Nigeria to ensure a good attitude and compliance. Forensic Accounting (FA) improves Tax payers Attitude (TA) and Tax Compliance (TC) when they interact. Hence, when a taxpayer develops a positive attitude and comply with the tax laws, they are more likely to have a good financial record and the state would have better control over the tax evasion scale. In other words, small and medium enterprises (SMEs) in the Northeast are more inclined to tax commitment if they are checked, and if the government use their contributions toward improving their standard of living, this will develop a positive attitude toward the behaviour of taxpayers in the region. Therefore, the government should provide awareness on the uses of tax revenue through sustainable enterprise support, infrastructure, and social welfare.

Keywords
Forensic accounting taxpayer attitude taxpayer compliance revenue generation SMEs formal and informal sector

How to Cite

How to Cite

The Impact of Forensic Accounting on Tax Payer Attitude and Compliance Towards Tax Evasion Within SMEs in the North East Nigeria. (2023). Journal of Business Management and Accounting, 13(1), 79-105. https://doi.org/10.32890/jbma2023.13.1.4

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Harvested 01-09-2026

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OpenAlex
4
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3
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1
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2024 2025 2026

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Attention beyond citation

Citation percentile 90th
Field-weighted citation impact 1.23
Works this article cites 62

From OpenAlex. A field-weighted impact of 1.00 is the world average for work of the same field, type and year. No Altmetric key is configured, so news, policy and social attention are not shown.

Identifiers
DOI · 10.32890/jbma2023.13.1.4
OpenAlex · W4318473405

References

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