Gender Diversity as a Moderator of Taxpayer’s Education and Voluntary Tax Compliance among Registered Businesses in Kaduna State

This study examines whether gender is a moderator of taxpayer education and voluntary tax compliance behaviour among registered businesses in Kaduna State. Data were collected from 334 respondents from a target population of 2,000 registered businesses using a survey design. The sample size was determined using Yamane’s formula, and proportionate sampling was employed to ensure representation across the state's three senatorial districts. Descriptive statistics and multiple regression were utilized to analyze the data. The study finds that both taxpayer’s education and voluntary tax compliance behaviour are low among the registered businesses in Kaduna State. The study also finds that both taxpayer’s education and gender are factors that have a significant positive effect on voluntary tax compliance. Finally, the study finds that the effect of taxpayer’s education on voluntary tax compliance is significantly moderated by the taxpayer’s gender. Based on the findings the study concludes that taxpayer education significantly improves voluntary tax compliance behaviour, and the effect is significantly moderated by gender. Based on the conclusion it is recommended that to increase voluntary tax compliance, the Kaduna State Internal Revenue Service should embark on taxpayer education by creating tax awareness campaigns using media platforms, like radio, television, social media, and flyers. The study also recommends that KADIRS should simplify tax education content and tailor it to specific genders. Finally, the study recommends incentives such as tax rebates to motivate voluntary tax compliance.