Taxpayers Income, Taxpayers Attributes and Personal Income Tax Compliance

The focus of this study is to investigate taxpayers' income, taxpayers' attributes and how these affects their level of tax compliance in Nigeria. The study adopted a survey research design in which copies of questionnaires were distributed to self-employed respondents. The data gathered were analysed descriptively while the hypotheses were tested using the Ordinary Least Square technique. The analysis and testing were done electronically using the SPSS 20 software. Findings from the study show that taxpayers' gender significantly affect the level of compliance; taxpayers' attitude also significantly affect their personal income tax compliance; taxpayers' income has a significant impact on the relationship between taxpayers attributes & their tax compliance; and the perception of taxpayers has no significant impact on their personal income tax compliance. In summary, the study concludes that social/psychological aspects of taxpayers are significantly affected by the level of their income and this also affects their tax compliance level. Based on these, the study recommends that since the attitude and gender of taxpayers fundamentally affect their tax compliance level, tax administrators can shape these positively by using education, enlightenment programmes, and carrying out value for money audit on taxes collected