Digital technology adoption and its influence on tax compliance among selected SMEs in Ibadan North West local government, Oyo State, Nigeria
George Ayodele Kayode ORCID ↗ · Olajumoke O. Ogunsanya
International Journal of Business Ecosystem & Strategy · 2026 · Vol. 8 / Issue 5 · 01-10
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Abstract
This study investigated the effects of digitalisation of tax administration on tax compliance among selected small and medium enterprises (SMEs) in Ibadan North West Local Government Oyo State, Nigeria. The study was anchored on the Technology Acceptance Model (TAM), which explains technology adoption through perceived usefulness, perceived ease of use, and external constraints. A descriptive survey design was adopted, and structured questionnaires were administered to 367 SMEs across key business sectors. Of these, 352 valid responses were analysed using SPSS through descriptive statistics and ANOVA. The study examined the level of digital technology adoption, the perceived influence of digital tax administration on compliance, the drivers of non-compliance, and preferred policy measures for improvement. Findings revealed generally low digital technology adoption among SMEs, with 42.9% reporting very low adoption and 36.6% reporting low adoption. The major barriers were poor internet connectivity, high cost of technology and digital tools, limited technical skills, and inadequate awareness. Perceptions of digital tax reforms showed limited realised compliance benefits, as 48.9% of respondents reported no noticeable improvement in compliance, 21.3% reported improved ease of compliance, while 29.8% stated that compliance had become more difficult. Non-compliance was mainly linked to limited awareness of tax obligations, weak enforcement, affordability challenges, and low digital capability. The study concludes that digitalisation can improve SME tax compliance only when foundational readiness gaps are addressed. It recommends improving broadband reliability, reducing digital access costs, strengthening taxpayer education, simplifying digital tax processes, providing practical training, and ensuring consistent and fair enforcement.
Keywords: {'name': 'digitalisation; tax administration; tax compliance; SMEs; Technology Acceptance Model (TAM); Ibadan North West LGA; Nigeria.'}
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George Ayodele Kayode
Durban University of Technology
Olajumoke O. Ogunsanya
Durban University of Technology
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