ASSESSMENT OF TAX COMPLIANCE MOTIVATING FACTORS AMONG INDIVIDUAL TAX PAYERS IN ONDO STATE, NIGERIA

ABSTRACT Any country's government is burdened with enormous duties, many of which are directly related to the revenue the government receives from various sources, including taxes. The Nigerian government depends heavily on taxes to fund its operations. Taxes, which are typically imposed by the government, must be paid by people or businesses to the government. This study examines the Assessment of tax compliance motivating factors among individual tax payers in Ondo State, Nigeria. 100 tax payers in Ondo State were selected as a sample. A self-made questionnaire was used to collect the data, and the results were analyzed using the basic percentage approach and chi square to test the hypothesis. The instrument's reliability and validity were confirmed. The study's findings show that the fear of being penalized will propel tax payer to file accurate and timely return has helped to increase the rate of tax compliance in Ondo State. Based on these findings, government should make tax fair among the tax payers in Ondo State, there should be leniency in the rules, guidelines and regulations to be followed by tax payer in Ondo State.