IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v10y2026i6p2753-2763.html

Tax Administration and Revenue Generation in Plateau State

Author

Listed:
  • Ishaku Yusuf Yilleng

    (University of Jos)

  • Prof. Saratu Jim Suileman

    (Department of Accounting, University of Jos)

Abstract

The study examines the relationship between tax administration and revenue generation in Plateau State. The study employed a field survey that is cross-sectional. The population of the study consist of 400 staff of the Plateau State Revenue Board and a sample size of 196 using Krejcie and Morgan (1970) sample size determination formula as well as purposive sampling technique which was adopted. The study employed the used of structured questionnaire as method of data collection and the hypotheses were tested using multiple linear regression as method of data analysis based on a total number of 189 questionnaires returned. Findings show that there is a positive and significant relationship between tax education, tax collection, tax effectiveness and revenue generation in Plateau State. The study recommended that the tax collection process should be improved through the use of technology and increased accountability thereby raising revenue for the State.

Suggested Citation

  • Ishaku Yusuf Yilleng & Prof. Saratu Jim Suileman, 2026. "Tax Administration and Revenue Generation in Plateau State," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(6), pages 2753-2763, June.
    • Handle: RePEc:bcp:journl:v:10:y:2026:i:6:p:2753-2763
    as

    Download full text from publisher

    File URL: https://rsisinternational.org/journals/ijriss/uploads/vol10-iss6-pg2753-2763-202606_pdf.pdf
    Download Restriction: no
    File URL: https://rsisinternational.org/journals/ijriss/view/tax-administration-and-revenue-generation-in-plateau-state/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Andrew Okello, 2014. "Managing Income Tax Compliance through Self-Assessment," IMF Working Papers 2014/041, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yulianti Abbas & Christine Tjen & Panggah Tri Wicaksono, 2021. "Tax Education and Tax Awareness: An Analysis on Indonesian Tax Education Program," LPEM FEBUI Working Papers 202160, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2021.
    2. Yossinomita Yossinomita & Rina Hartanti & Rosmeli & Junaidi Junaidi & Fathiyah Fathiyah & Arna Suryani, 2025. "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(2), pages 282-305.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:10:y:2026:i:6:p:2753-2763. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.