THE IMPACT OF FORENSIC ACCOUNTING ON TAX PAYER ATTITUDE AND COMPLIANCE TOWARDS TAX EVASION WITHIN SMES IN THE NORTH EAST NIGERIA

Income tax has contributed to a considerable amount of Nigeria's revenue generation, despite the fact that it is fraught with difficulties in both collection and execution. This study examines impact forensic accounting on payer attitude compliance towards evasion within SMEs north east Nigeria. The cross-sectional, data collected using simple random sampling. With help Smart PLS 3, partial least square structural equation modelling PLS-SEM 102 responses was utilized evaluate data. findings revealed check required address issue Nigeria ensure good compliance. Forensic Accounting (FA) improves Tax payers Attitude (TA) Compliance (TC) when they interact. Hence, taxpayer develops positive comply laws, are more likely have financial record state would better control over scale. In other words, small medium enterprises (SMEs) Northeast inclined commitment if checked, government use their contributions toward improving standard living, this will develop behaviour taxpayers region. Therefore, should provide awareness uses through sustainable enterprise support, infrastructure, social welfare.