Impact of Tax Enforcement and Tax Penalty on Tax Yield in Southwest Nigeria

The goal of the research was to see how tax enforcement and penalty affect revenue yield in southwest Nigeria. Tax are both part administrators’ programs with a view improve generation. Residents have natural desire decrease their liabilities by overstating expenses attitude taxpayers Nigeria has not been encouraging overtime. rate compliance is abysmally low. took place Ekiti, Ondo, Osun, Oyo, Ogun, Lagos states study employed survey method, 302 audit risk department employees from State Board Internal Revenue (SBIR) Federal Inland Service (FIRS) as study's population. 172 sample size scientifically obtained through Taro Yamane sampling approach. researcher devised closed-ended questionnaire called Administration Yield (TATY) collect relevant data for study. According findings, significant correlational effect on Nigeria, administrator should continue enforce laws taxpayers, appropriate be applied consistently defaulters boost generation region. Keywords: enforcement, penalty, yield, administration, Taxpayers Word Count: 204 DOI: 10.7176/RJFA/13-6-06 Publication date: March 31 st 2022