{"id":13249,"date":"2025-06-02T16:17:44","date_gmt":"2025-06-02T16:17:44","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=13249"},"modified":"2025-06-02T16:21:46","modified_gmt":"2025-06-02T16:21:46","slug":"ahmodu-a-o-aat206","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/ahmodu-a-o-aat206\/","title":{"rendered":"AHMODU, A. O. (AAT)206"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13249\" class=\"elementor elementor-13249\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4b51db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4b51db\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e6c17d\" data-id=\"4e6c17d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e1610a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e1610a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1d5090\" data-id=\"f1d5090\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-beb3cc4 elementor-widget elementor-widget-text-editor\" data-id=\"beb3cc4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>E-PAYMENT TAX COLLECTION SYSTEM AND LEVEL OF COMPLIANCE AMONG THE SMALL AND MEDIUM ENTERPRISES IN ONDO STATE, NIGERIA<\/strong><\/a><\/p><p><strong>\u00a0<\/strong><strong>\u00a0<\/strong><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0<\/strong><\/p><p><strong>Aribaba, F. O., Ahmodu, A. O., Olasehinde, S. A.<\/strong><\/p><p><a href=\"https:\/\/zenodo.org\/records\/15577814\">DOI: 10.5281\/zenodo. 15577814<\/a><\/p><p><strong>Page:\u00a0 \u00a035-52<\/strong>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<strong>\u00a0Vol:<\/strong> 20\u00a0 \u00a0 <strong>Issue:<\/strong> 06\u00a0 \u00a0<strong>Year:<\/strong> 2025<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>The study examined the influence of e-payment tax collection systems on the level of compliance among SMEs in Ondo State. The study employed a cross sectional survey research design with the population of <em>one thousand, nine hundred and ninety-nine (1,999) registered SME<\/em>s in Ondo State. The krejcie and Morgan (2010) table were used to select the sample size of 154. Purposive and stratified sampling techniques were adopted. Data were obtained from SMEs business owners. A self-designed closed-ended questionnaire designed on a 4-point Likert scale was used. This instrument was validated, and the reliability of the instrument were tested with the aid of Cronbach Alpha statistics and revealed a coefficient of 0.762. The data collected were analysed using descriptive and categorical regression analysis. The statistical package for social sciences (SPSS) software were used to analyse the data. The study revealed ETCC (B = 0.025; t = 0.408; p = 0.684 &gt; 0.05); CCCS (B = -0.072; t = -1.113; p = 0.267 &gt; 0.05) and CTSS (B = -0.049; t = -0.834; p = 0.406 &gt; 0.05). The null hypotheses formulated was accepted. The study therefore concluded that electronic payment tax collection code, credit card collection service, and cash transfer collection system have no significant influence on the level of tax compliance among SMEs in Ondo State. Based on this findings, it was recommended that tax authorities should increase awareness and education on the benefits of e-tax systems to improve compliance rates.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>E-Payment, Taxation, Tax Collection System, Tax Compliance Small and Medium Enterprises<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 14 April 2025<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 25 May 2025<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 03 June 2025<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb33910 elementor-widget elementor-widget-button\" data-id=\"cb33910\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2025\/06\/AHMODU-A.-O.-AAT206.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67912a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67912a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa2ca7b\" data-id=\"fa2ca7b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 E-PAYMENT TAX COLLECTION SYSTEM AND LEVEL OF COMPLIANCE AMONG THE SMALL AND MEDIUM ENTERPRISES IN ONDO STATE, NIGERIA \u00a0\u00a0\u00a0AUTHORS:\u00a0 \u00a0 Aribaba, F. O., Ahmodu, A. O., Olasehinde, S. A. DOI: 10.5281\/zenodo. 15577814 Page:\u00a0 \u00a035-52\u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0Vol: 20\u00a0 \u00a0 Issue: 06\u00a0 \u00a0Year: 2025 \u00a0 \u00a0 ABSTRACT The &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/ahmodu-a-o-aat206\/\"> <span class=\"screen-reader-text\">AHMODU, A. O. (AAT)206<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-13249","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AHMODU, A. O. 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