THE IMPACT OF AUTOMATED TELLER MACHINE (ATM) ON CUSTOMERS SATISFACTION IN NIGERIAN BANKING INDUSTRY

This study investigates the impact of electronic taxation (e-tax) on revenue generation in Bauchi State, Nigeria. The research aims to examine the effectiveness of e-tax in enhancing revenue collection, reducing tax evasion, and improving tax administration efficiency. A primary methods approach was employed using quantitative data collection and analysis methods. A survey questionnaire was administered to 33 taxpayers and 30 tax officials in Bauchi State. The study reveals: e-payment, e-filling and e-registration where the components of e-tax in Bauchi State inland revenue. Also the level of revenue generation in Bauchi State was found to be good in relations to e-tax. Finally, the regression analysis reveals that e-taxation has significant effect on revenue generation with e-registration has positive effect and e-filling with negative effect. The findings suggest that e-tax implementation can enhance tax revenue, reduce tax evasion, and improve tax administration efficiency. The study recommends that the Bauchi State Government should: Expand e-tax services to cover all tax types, Enhance taxpayer education and awareness, and Strengthen tax authority capacity for effective e-tax administration. The study's findings have implications for policy makers, tax authorities, and researchers. Future studies can investigate the impact of e-tax on small and medium-sized enterprises (SMEs) and the challenges faced by taxpayers in using e-tax services.