CHAPTER THREE

RESEARCH METHODOLOGY

3.0 Introduction

This chapter presents the methodology adopted for examining the problems and prospects of

company income tax administration in Nigeria, focusing on the Federal Inland Revenue Service

(FIRS) in Plateau State. It details the research design, data sources, study area, population,

sample size, and sampling techniques. Data were gathered from primary sources through

structured questionnaires and interviews, and from secondary sources such as journals and

official records. The validity and reliability of instruments were ensured through expert review

and test-retest methods. Data analysis involved descriptive statistics and t-test application to

evaluate the hypotheses and draw meaningful conclusions.

3.1 Research Design

A research design serves as a systematic framework for collecting, measuring, and analyzing

data in a study. It outlines the procedures necessary to obtain the information needed to structure

or solve research problems (Saunders et al., 2019). This study adopts a survey research design,

which is suitable for obtaining data from a representative sample of respondents to understand

broader patterns and trends (Creswell & Creswell, 2018). The survey design is particularly

appropriate for this research, as it allows for the investigation of the problems and prospects of

company income tax administration in Nigeria, with a focus on the Federal Inland Revenue

Service (FIRS) in Plateau State.

The survey method provides flexibility and enables the collection of both qualitative and

quantitative data, which helps in drawing reliable conclusions and testing hypotheses (Bell,
Bryman & Harley, 2022). By using structured questionnaires and interviews, (ARE YOU

DOING MIXED RESEARCH? YOU SHOULD FOCUS ON YOUR QAUNTITTAVIE AND

QUESTIONAAIRES , FORGET ABOUT INTERVIEWS) the study aims to gather data from

FIRS staff on issues such as tax evasion, enforcement challenges, and administrative reforms.

This approach ensures a comprehensive understanding of the phenomenon under investigation,

enhancing the study’s validity and generalizability (Sekaran & Bougie, 2020).

3.2 Population of the Study

The population of this study encompasses the entire workforce of the Federal Inland Revenue

Service (FIRS) within Plateau State. The FIRS plays a crucial role in Nigeria’s revenue

mobilization and tax administration, making it a significant focus for examining the issues

surrounding company income tax administration. At the time of this research, the total number of

employees at the FIRS Plateau State offices was 382 staff members. This figure was obtained

through official internal records and administrative documentation from the FIRS.

The population is stratified according to the organizational hierarchy to allow for the inclusion of

various perspectives across different administrative levels. The breakdown of the population is as

follows:

Top Management Staff – 95

Middle Management Staff – 110

Senior Staff – 87

Junior Staff – 90

Total – 382 Staff Members

administrative procedures within the organization. Studying a well-defined population structure

is essential to achieving research validity and enhancing the representativeness of findings (Oino,

eta al, 2021). The inclusion of personnel from all levels provides a well-rounded basis for

examining the effectiveness and challenges in company income tax administration.

3.3 Sample Size and Sampling Technique

To select a representative subset of the study population, this research employed Taro Yamane’s

formula for determining sample size. The formula provides a simple and scientific method for

calculating a suitable sample size from a given population.

N
n=
1+ N ( e ) 2 n

Where:

n = Sample size

N = Population size (382)

e = Level of significance (0.05)

382
n=
1+ 382 ( 0.05 ) 2

1.955≈195n

Thus, the calculated sample size is 195 respondents, which is deemed sufficient for generalizing

the results to the entire population within a 95% confidence level. To enhance accuracy, a

stratified random sampling technique was used to ensure proportional representation across

different job categories. The sample was allocated as follows:

Middle Management – 55

Senior Staff – 48

Junior Staff – 47 (HOW DID YOU ARRIVE ATY THE FIGURES? YOU SHOULD USE THE

SAME FORMULA TO DETERMINE IT)

The researcher’s distribution of questionnaires to the staff was determined using the

Bowler’s proportion allocation formula.

The Bowler’s proportion formula is stated thus;

n1(n)
n=
N

Where:

n1 = the proportion of each element

n = the sample size of the study

N = the population of the study

Through substitution of values from the above formula,

Use the above formula highlighted to determine the sample of each strata

This technique enhances the reliability and representativeness of the data by ensuring that views

from all hierarchical levels of the FIRS are captured (Mukhtar et al., 2022). Moreover, stratified

sampling reduces sampling bias and increases the precision of the study outcomes (Akinyemi &

Ogunyemi, 2023). The chosen sample size is consistent with contemporary practices in

administrative and organizational research (Uzonwanne, 2023).

This study relied extensively on both primary and secondary data sources to investigate the

challenges and prospects of company income tax administration in Nigeria, with a focus on the

Federal Inland Revenue Service (FIRS) in Plateau State. The combination of these data sources

allowed for a comprehensive and reliable analysis of the research problem (Saunders et al.,

2019).

3.4.1 Primary Data

Primary data were obtained directly from the respondents through structured questionnaires and

oral interviews administered to selected staff of the FIRS in Plateau State. The questionnaire was

designed with a mixture of closed-ended questions using a Likert scale format, providing options

such as “Strongly Agree,” “Agree,” “Disagree,” and “Strongly Disagree.” This ensured

consistency, clarity, and ease of analysis (Creswell & Creswell, 2018).

Additionally, oral interviews were conducted to complement the questionnaire. These interviews

offered in-depth insights and helped mitigate the limitations of structured responses by clarifying

ambiguous answers and reducing response bias (Bell, eta al, 2022). The combination of

questionnaires and interviews enhanced the richness and validity of the data collected.

3.4.2 Secondary Data

Secondary data comprised information already available in published and unpublished materials.

These were sourced from academic journals, textbooks, government gazettes, and official reports

from the Federal Inland Revenue Service, as well as relevant policy documents and literature

reviews on tax administration in Nigeria. Secondary sources provided contextual background and

theoretical grounding to support the primary data (Sekaran & Bougie, 2020).
In summary, the integration of both data types enabled a thorough and multidimensional

examination of the research objectives.

3.5 METHOD OF DATA PRESENTATION AND ANALYSIS (this is missing in your

work)

3.6 Validity of Instruments

Validity refers to the degree to which an instrument measures what it is intended to measure. To

ensure this, the research instruments—questionnaires and interview guides—were reviewed and

validated by the research supervisor and academic experts. This helped to confirm content and

face validity, ensuring all items were relevant, clear, and aligned with the study objectives

(Creswell & Creswell, 2022).

Pilot testing was conducted with a small group of FIRS staff to refine the questionnaire and

eliminate ambiguities. The questions were further aligned with theoretical constructs such as tax

compliance and administrative efficiency, enhancing construct validity (Saunders et al., 2019).

Additionally, the study applied triangulation by incorporating both quantitative and qualitative

data—through interviews, questionnaires, and document reviews—to enhance the credibility and

depth of the findings (Yin, 2023). (hope you will do all this you says)

The use of well-structured instruments, expert validation, and data triangulation ensures that the

tools used for data collection were methodologically sound and suitable for addressing the

research problem.

(make all necessary corrections and send your questionnaires. Meanwhile, you are to send your

chapter four and five to Dr. Ret)