Tax Audit and Investigation: Issues on Corporate Tax Compliance, In Kogi state-Nigeria
Abstract
The study assessed the tax audit and investigation on corporate tax compliance in Kogi State as a case study. The specific objectives of the study were to examines the effect of tax audit intensity on corporate compliance in Kogi state, Nigeria and to Assess the impact of tax investigation effectiveness on corporate tax compliance. The study adopts a survey research design, using primary data collected through structured questionnaires targeting corporate tax units in Kogi State Alongside Secondary data from the Kogi State Internal Revenue Service . The dependent variable is corporate tax compliance, while the independent variables include tax audit intensity, tax investigation effectiveness and audit enforcement strength. The study employs descriptive statistics, correlation analysis and Multiple regression analysis for data analysis. The findings of the study reveal that a positive and statistically significant relationship between tax audit intensity, Investigation effectiveness, enforcement strength and corporate tax compliance in Kogi State. Firm size and industry type also significantly influenced compliance. The research concluded that the effective tax audit and investigation mechanisms, coupled with stringent enforcement, can substantially improve corporate compliance. The study recommends strengthening audit capacity, enhancing enforcement mechanisms and improving tax payer education to promote voluntary compliance. Key words: Tax Audit Intensity, Tax investigation Effectiveness, Enforcement Strength, Tax Audit, Corporate tax compliance, Tax investigation, Tax Administration, Kogi State, Nigeria.
Keywords
Tax Audit IntensityTax investigation EffectivenessEnforcement StrengthTax AuditCorporate tax complianceTax investigationTax AdministrationKogi StateNigeria.
References
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