TY - JOUR ID - 114783 TI - Influence of Corporate Taxpayers Knowledge on Tax Compliance Behaviour under Self-assessment System in Nigeria JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Yahaya, Lawan AU - Abba, Magaji AU - Suleiman, Naziru AD - Department of Accounting and Finance, A.T.B.U. Bauchi, Nigeria Y1 - 2018 PY - 2018 VL - 5 IS - 5 SP - 342 EP - 352 KW - Tax Knowledge, Tax compliance behavior KW - Self-assessment system KW - corporate taxpayers KW - Nigeria DO - N2 - Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country.   UR - https://www.ijmae.com/article_114783.html L1 - https://www.ijmae.com/article_114783_95f9cf0fe89195c473bd29c0cae7a343.pdf ER -