TECHNOLOGICAL READINESS AND ELECTRONIC TAX FILING ADOPTION IN JIGAWA STATE SMEs: EXAMINING THE ROLES OF OPTIMISM AND INNOVATIVENESS

Abstract

This study investigates how technological readiness particularly optimism and innovativeness shape the adoption of electronic tax filing (E-tax filing) systems among small and medium sized enterprises (SMEs) in Jigawa state, Nigeria. The paper was driven by the need to strengthen tax administration and boost internally generated revenue through digital platforms. Using cross sectional survey design, data were gathered from registered SMEs in Jigawa state through structured questionnaires and analyzed using partial least squares structural equation modeling (PLS- SEM). The results show that optimism has a significant positive effect on e-tax filing adoption, indicating that a favourable outlook toward technology drives greater acceptance of electronic tax systems. Also, innovativeness was found to positively influence adoption, showing that SMEs more willing to try new technologies are more inclined to adopt digital tax platforms. Finally, the study concludes that technological readiness is a key driver of e-tax filing adoption among SMEs in Jigawa state. It recommends that government through tax authorities intensify awareness efforts, offer sustained technical support, and pursue policies that foster innovation to encourage wider adoption of electronic tax filing.