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.