Determinants of Tax Compliance Under the Self-assessment System in Private Secondary Schools: Evidence from Delta North Senatorial Zone

This study examines the determinants of tax compliance under the self assessment scheme in private secondary schools in Delta North Senatorial zone. Therefore three (3) research questions were raised and two (2) null hypotheses postulated. The questionnaire is the main instrument of data collection and which has a modified four point Likert scale of 24 items generated to answers the research questions. Both descriptive and inferential statistics namely mean, standard deviation, t test and One-way analysis of variance were utilized in analysing data obtained. Result of the investigation shows that tax compliance is mostly determined by tax clearance certification and least determined by social acceptance. Among the causes of non-compliance the complexity of filing process ranked the highest. In addition, there is low tax-related government assistance with respect to compliance under the self-assessment scheme. Consequently, the study recommends that tax filing process should be made more user friendly, less complicated and technical. Revenue authorities should provide tax payer education in respect of self assessment to reduce tax evasion and total non-compliance. It is also necessary for government to use tax revenue judiciously and with transparency as this will encourage tax payer to be more complaint since they will see tax payment as part of their contribution to the general good and welfare of the state