Personal Income Tax System in Nigeria

Modified: 1st Jan 2015
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This chapter gives a comprehensive explanation of the Nigeria personal income tax system, tax compliance, tax fairness, impact of perception of tax fairness towards tax compliance, dimension of tax fairness and demographic factors and their impact on tax compliance.

2.2 Overview of Personal Income Tax (PIT) System in Nigeria

Personal income tax (PIT) is the oldest tax system in Nigeria which was first introduced as a community tax in Northern Nigeria in 1904, before the unification of the country in 1914, and later implemented during the course of the national Revenue Ordinances to the western & eastern regions in 1917 and 1928 respectively. Among supplementary amendments made in the 1930s, and later incorporated into Direct Taxation Ordinance. The need for personal incomes tax throughout the country impelled the Income Tax Management Act (ITMA) of 1961. In Nigeria, personal income tax for employees was based on a ‘pay as you earn’ (PAYE) system, with a number of amendments been made up to 1961 ITMA Act. For example, in 1985 PIT was changed from 10 per cent of earned income to 12.5 per cent of income exceeding N 6,000. In 1989, 15 percent of withholding tax was useful to save deposits valued at N 50,000. In 2009 the amended tax policy shows that the percentage of tax deduction has been amended form the 12.5 percent to 10 percent which (Nigerian tax policy 2009).While on income received from rental was absolute to cover chartered vessels, ships and aircraft.

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In 1990 further amendments were made to PIT: apart from providing additional individual tax allowances, minimum taxation was reduced from 1 per cent to 0.5 percent, so that individuals with incomes of N 3,000 or less were exempt from submitting tax returns. Non-residents were exempt from withholding tax on interest accruing in deposit accounts. Personal allowances were further extended in 1992 to reduce the tax burden of individuals while the monetization and taxation of fringe benefits were introduced. The application of ITMA varied across regions/states, causing the burden of multiple taxes on individuals. Two study groups were subsequently set up in 1991 to review the situation and improve tax collection.

The first study group (SG) was formed in 2002 to appraise the entire tax system in Nigeria by the following term of reference. To review all aspects of Nigerian tax system and suggest enhancement therein, review the whole tax administration and suggest improvements in the constitution for the whole country and reflect on measures to bring international developments in tax administration to bear in Nigeria. Second is the Working Group (WG) was inaugurated in 2004 to review the information and recommendations of the SG which include intensification of tax administration, proposed strategies for implementing the proposed change and passage of the new tax bills .The 1961 ITMA was replaced with an amended act, which was superseded in 1993 by Personal Income Tax Act (PITA) and was pertinent with nationwide coverage.

However, it was assigned to the states, which were empowered to tax individuals, corporate or bodies of individuals residing in its territory in a particular year.

The PITA coordinated the subsidiary legislations for the PAYE system, withholding taxes, among others, as stipulated by the Ministry of Finance. The PITA empowered the Joint Tax Board to administer the tax throughout the country and to coordinate its administration, while the State Board of Internal Revenue (SBIR) became responsible for the administration of the revenue. There have been some amendments since its implementation. For instance in 1994, to achieve progressive taxation, the withholding tax was increased from 5 to 10 per cent. Directors’ fees payable by property and investment companies were raised from N 3,000 to N 10,000 when a 30 per cent ceiling was set for PIT. Child allowance was first increased to N 1,000 and then, in 1996, to N 1,500 per child payable up to four children.

In 1998 this was increased to N 2,500 per child. In addition, tax relief to low-income earners was increased to N 2,500, and individual marginal taxes were decreased from 30 per cent in 1995 to 25 per cent in 1996. The recurring predicament with PIT is the non-compliance of employers to register their employees and to remit there taxes to relevant authorities. In 2002 the government amended the 1993 PIT Act to make employers answerable to penalties up to N 25,000, for non compliant as well as liable for the payment of all tax arrears. An employer failing to keep records was also face with penalty of N 5,000. A fine is to encourage tax compliance since the penalty for being caught is lower than the cost for non compliance.

The problem of unremitted funds from the PAYE system and withholding taxes particularly among government ministries and agencies as well as lax adherence by all three levels of government to the approved list for (tax) collection, as stipulated by the 1998 Taxes and Levies Act 21, have over the past five years attracted the attention of joint board on taxation. Personal income tax failed in Nigeria for lack of equitability (Odinkonibgo, 2009). Inadequate monitoring by tax authorities, the dominance of informal sector activities and the fact that many Nigerians live in rural areas make the coverage of self-employed workers difficult.

Although regulations were enforced in PIT Act No. 104 of 1993, amendments are still made on a 10years basis. In addition to the fact that amendments are not adequately informed to the public nor incorporated in the relevant legislation, the legal language is also ambiguous, confusing and unprofessional. There is very little tax education in Nigeria; taxpayers are ignorant of the laws regulating their taxation, and this makes disclosure difficult. Due to the absence of communication between the government and the people, most citizens view taxes as a mere legal hindrance rather than their civic responsibility. The CITN (2002) summarizes the problem confronting the PIT administration as follows: Governments in Nigeria are perceived as a corrupt and selfish lot, to whom money should not ever be voluntarily given. Taxes paid are expected to end up in private pockets, not in public utilities.

Taxable income rate in Nigeria 2002.

The Nigeria personal income tax rate is been amended every ten years the next amended is going to be probably 2012,Income taxes are levied at progressive rates on taxable income effective from 2002 till date, as shown in table two below:

Table 2



1st N 30,000


Next N 30,000


Next N 50,000


Next N 50,000


Over N 160,000


2.3 Overview of Tax Study Worldwide

The literature on tax compliance has escape at least cursory scrutiny detailed introduction to this theme are now available, including the related monographs from (Cowell, 1990) “theoretical oriented”, (Roth et al.1989) “an interdisciplinary perspectives”, (Andreoni, Erard & Fiestain. 1998) “discussion of empirical results”, (Slemord & Yitzhaki 2002) “avoidance and administration”, (Cowell, 2004) “emphasis on limit of the traditional model”, (Marchese, 2004) “special emphasis on public choice”, and (Slemrod, 2007) “focused on the United States income tax”. As a complex phenomenon, tax compliance needs to be addresses from a variety of perspectives.

Allingham & Sandmo (1972) investigated whether high tax rate will enhance or decrease compliance. Taxpayers’ behavior is influenced by many factors, including their deposition towards public institutions, the fairness of the taxes, prevailing social norms, and the chances of being detected and punished. Spicer (1974), Song & Yarbrough (1978) found positive associations between unfair system and tax underreporting. Porcano (1984) investigate how member of the general public perceived fair and equitable tax structure and the redistributions of wealth in the united state. By unstable hypothetical needs, abilities, equity considerations and benefits received from the government using four different justice rules in other to know the important they have in distribution of tax burden first contribution, need, equity.

The outcome of the study shows that contribution rules are so important, followed by equity, benefits, needs and ability to pay. He concluded that all the factors could lead to increased in compliance. In the result of the research conducted by Porcano & Price (1992) tax preparers perceived the tax system significantly fairer than the taxpayers. Some study have also attempted to see if educating taxpayers about the tax system can result to increased in compliance of tax. In addition to equity, Leventhal (1976) & Deutsch (1975) have incorporated equality and need as an additional criteria for distributive theory. Brown & Mazur (2003) stated that theoretical definition of taxpayer compliance consists of ‘three mutually exclusive and exhaustive measures’, payment compliance, filing compliance and reporting compliance. There are many predictors for tax compliance from the economic to the non economic factors. The economic factors are: detection and punishment, harsh enforcement, burden of taxation while the non economic factors are behavioral in nature (Alm, Sanchez & Ana 1995).

In the United States, the internal Revenue Service conducted one of the earliest large scale investigations of income tax compliance. The Audit control program of the Bureau of Internal Revenue of the late 1940s which later updated in 1949, 1950 respectively Farioletti (1958) and the IRS current tax compliance measurement program (TCMP) have collected detailed scientific data on the level and incidence of taxpayer noncompliance. Compliance with reporting requirements means that the tax payer file all required tax return at the proper time and the requirements accurately report tax liability in accordance with the International Revenue Code, regulation, and court decisions applicable at the time the return is filed.

In Malaysia the first study on compliance was carried out in the middle of 1990. A review of mainly published studies reveals that there are 17 Malaysian tax compliance study for the period between 1995and 2008 (Hijat,2009). A clear definition of tax compliance, but yet tax compliance require adequate record keeping ,accurate and timely filling of tax returns, and the payment of all taxes owed (Roth et al.,1989). Intentional and unintentional non compliance are further argue that tax laws not only prevent taxpayers from engaging in certain behavior patterns, but also require that taxpayers take positive actions to comply with the tax law (Fischer et al., 1992). There is strong agreement that a tax system needs to be fair, the notion of fairness has been an elusive one (Hite & Roberts, 1992).

Jackson & Milliron (1986) have proved this during their wide-ranging review of over 40 tax compliance study carried out between 1970s and 1980s. Maryann Richardson and Adrian Sawyer (2001) in a comparable way, make available a comprehensive review in addition to synthesis of more than 130 tax compliance studies available from 1985 to 1997, and most provide conversation on the progress completed by following Jackson and Milliron’s suggestions by identifying fourteen key variables generally addressed by researchers and associated with measures of tax compliance in addition to the variables categorized into demographic; understudy for non compliance behavior; attitudinal; structural While taxes have been imposed in many forms, tax compliance research in recent times has focused pointedly in income taxes.

Christensen et al., (1994) examined the influence of tax education on tax fairness dimension. The study revealed that these dimensions of tax fairness were related to distributive theory while Christensen & Weihrich (1996) researched tax fairness under social justice theory and role theory. According to Gerbing, (1988) developed a multidimensional model of taxpayer perception of tax fairness judgments, opinions about fairness of the tax reform Act 1986. The factors and item identified are: general fairness and dimension of the tax burden, exchange with the government, attitude towards taxation of wealthy, and preferred tax rate structure which will be used in the course of these research. Taxpayer’s perception towards tax fairness, before and after implementation a system is important to ensure high compliance.

Hence researchers have noted that tax compliance studies have predominantly centred on the income tax compliance of individual taxpayers e.g. US, Australia and Hong Kong, But in the case of Nigeria most study were conducted on value added tax, petroleum profit tax and tax policy, there is enough study to justify individual income tax compliance (Ariyo,1997 & Odinkonibgo, 2009) . The current study is limited to the impact of tax fairness and demographic factors on individual income tax compliance in Nigeria.

Table 3. Prior key studies in tax fairness worldwide


Methodology/factors used



Gerbing, (1988)

Five dimension of fairness were used

General fairness/burden

Exchange with government

Attitudes towards tax of the wealthy

Progressive versus flat tax rate

Self interest

Found that there is relationship between tax fairness the fairness dimension


Christenson et al(1994)

Use similar fairness close to the one use by Gerbing (1988) in the contest of Australia

Shows that dimension of fairness exist


Christenson & weihrich (1996)

Using the same Gerbing dimension and administered it on 296 student studying tax introductory course. And also was tested on taxed auditors, tax practitioner, and tax educators with similar dimension of fairness

Shows that dimension of fairness exist


Richardson, (2006); and Gilligan &Richardson, (2005)

Identify six dimension of fairness which include the Five Dimension by Christenson, (1996) with middle income earners

Found that despite cultural differences that exist in Hong Kong they still have similar results

All the above given studies are mostly conducted in some developed country e.g. United States, Australia, Hon-Kong no such in the case of Africa especially Nigeria.

2.4 Tax Study Nigeria

In the effort to better understand the issues underlying taxpayer compliance. In 2007, the FIRS commissioned the National Assembly of Sciences (NAS) to give the current knowledge about tax compliance. The NAS created the panels on taxpayers’ compliance Research. The panel defined tax compliance, explored factors that may have impact on taxpayer compliance. Tax compliance with reporting requirements means that the taxpayers files all required tax returns at the proper time and that the return accurately report tax liability in accordance with the internal Revenue code, regulation, and court decisions applicable at the time the return is filled.

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Tax compliance has constantly be a problem in Nigeria tax system, which give the ability to considered the impact of fairness on tax compliance. Even the Presidential Committee on National Tax Policy, Draft Document on the National Tax Policy in 2008 did not spell out without a doubt the compliance strategy. All through the military era, tax force unit was used to enforce tax compliance. However, with self-governing rule, this is not allowed and the use of traditional court system is not only too burdensome but also time consuming. To achieve these, a bill for a tax court has been set by the state to replace the tax force. The bill has been discussed at the cabinet level, and when it is amended by the ministry of justice following it will be to present it at the national assembly. When these bills become operational, it is our expectation that compliance will improved and the level of fairness on taxation will be known.

As argued by Kiabel, (2001), a solution to the problem probably lies in the proper education and orientation of the taxpayers towards government and its functionaries. Most Nigerians probably due to illiteracy and ignorance fail to understand that they owe certain responsibilities to government, one of which is the payment of tax. Even when the government says it is poor they would rather argue that the government should print more money to solve her problems. This lack of spirit of civic responsibility amongst the majority of Nigerians is a major cause of tax compliance problem in Nigeria. Some other authors have at one time or the other attributed the causes(s) of tax compliance problem to various reasons. E.g. Orewa (1957) had earlier investigated the characteristics of compliance and found that complete results from high degree of inter-district mobility on the part of the taxpayers.

According to Orewa, (1957) reported that due to mobility, compliance problem is more pronounced on the part of self employed taxpayers who move from compound to compound at frequent intervals than it is with salary and wage earners with known and permanent address. Kiabel (2001) has argued that some employee do not see any reason why they should pay tax irrespective of the fabulous profits made. This is the direct display of the spirit of unpatriotic.

Phillips (1997) considers the paucity of administrative capacity as a major impediment to the government in its attempts to raise revenue in Nigeria., Hence its fiscal operation also adhere to the same principle which has serious implication on how the tax system is managed in the country. Government’s fiscal power is based on three tiered tax structure divided to federal, state and local government each of which has different jurisdictions. The Nigerian tax system is lopsided, and dominated by oil revenue. Compliance limitations in manpower, money, tools and machinery to meet the increasing challenges and difficulties. In fact, the negative attitude of most tax collectors toward taxpayers can be linked poor remuneration and motivation.

As at 2003, the Federal Inland Revenue Services (FIRS) had 7,643 staff members throughout the country; of these a mere 12.6 per cent, or 964 employees, were tax professionals/officers. Since the early 1990s, Nigeria has been moving away from direct to the indirect tax considered to be less distortionary. VAT, for instance, is less distortionary because it is applicable to the value-added contents of imports and of domestically produced goods. Nigerian tax system is concentrated on petroleum and trade taxes while direct and broad-based indirect taxes like the value-added (VAT) are neglected. Income tax also faces the same risk. Since operations in the informal sector are rudimentary without adequate recordkeeping, tax assessments are difficult to make.

Ariyo (1997) points out that the proportion of self employed relative to the total working population is substantial, yet tax authorities have not devised appropriate means of collecting effective personal income tax. CITN (2002) concludes that ‘recordkeeping is not yet a popular culture’ in Nigeria. Evaluating tax liabilities is contingent on proper accounting records. Widespread illiteracy among business owners, however, precludes the existence of such accounting details. Outright falsification of records to undercut the system is also a problem,

Emphasizes on the fairness of tax laws will influence taxpayers compliance behavior. Many study on tax compliance, focus on corporate income taxes but as far as these study is concerned there is a lack of empherical evidence indicating the extent to which tax fairness have impact tax compliance the assessment of the evidence from table one shows that Nigerian are not comply with personal income tax which resulted to o compliance (NPCNTP, 2008).

2.5 Tax Compliance Theory

There are three major theoretical on tax compliance system. The First Theory perceived tax compliance as purely economic decision (Allingham & Sandmo, 1972), second theory perceived that tax compliance is deterred by sanction (Title, 1980) threats (fines and penalty structure). It has association with criminal justice and it is more crucial because it is needed to deter the noncompliance activities of taxpayer who default to pay the government its rightful source of revenue. Despite this relationship between fear of sanction and crime rate it can lead to a passive behavior by individual as reported by Cuccia,(1994) Jackson & Milliron,(1986), & Roth et al. (1989). While the third theory suggested that tax compliance is determined by noneconomic factor such as demographic attributes, attitudes and perception towards taxation.

An attitude towards research on tax compliance was first introduced in 50th. Schmolders, (1959) in his models using the attitudes tradition are more complex than deterrence theory models besides being unique because it looks at compliance intentions of the taxpayer. Factors under fiscal psychology which are behavioral in nature are demographic; the taxpayer may not reveal the truth in the survey due to bias because one person may perceive that underreporting is not wrong as compared to another. Alm, Bahl & Murray (1993) indicated that marginal tax benefits lowers the probability of income underreporting when 148 audited tax returns of self employed were sampled.

Alm, Jackson, & McKee (1992) and Andreoni et al. (1998) support that presence of government expenditure will motivate compliance. In the studies of Meclland Schulze (1992), Becker, Buchner, & Sleeking (1987), the impact of tax fairness on tax compliance was discussed extensively in conjunction with Christensen et al (1994) on the level of the impact of fairness dimension on tax compliance. This is the basis for this study which is the first of its kind in Nigeria on tax compliance as related to demographic factors. The instrument of data collection is a well structured questionnaire, of which its validity had been tested to be fitted into this study. These were distributed among the tax officers in the Federal Inland Revenue service with its headquarters in Abuja, Nigeria by the enumerators.

2.6 Impact of Tax Fairness toward Compliance

Christensen et al. (1994), reported with the increase in tax knowledge on matters of complexity of the tax system, it allow taxpayers’ to take advantage of the complexity of the system, and then they don’t equate it to an unfair tax system Therefore, exposure to tax education, change their perceptions towards certain aspects of tax fairness and enhance compliance. Schisler (1995) reported that equity or fairness is positively related in some way to tax compliance. Jackson & Milliron (1986) concluded tax fairness refers to two important dimensions; equity of trade and equity of taxpayers’ burden. Roberts (1994) used a 30 second television public service advertisement to measure if there was any impact caused by these 30 second advertisement on taxpayers’ perception of fairness which was predicted to ultimately influence their tax compliant behavior.

2.7 Dimension of Tax Fairness

Researchers such as Porcano, (1984), Richardson & Sawyer, (2001) and Jackson & Milliron (1986) admit with the aim of tax fairness are a multidimensional notion and the rationale why it produces contradictory result was also given. Researchers also give the independent variable to facilitate the association and relationship with tax compliance. Christensen et al. (1994) refined and tailored survey instrument of Gerbing (1988) with the five dimensions and administered it to 296 students studying tax introductory course the dimension are; Attitudes toward taxation of wealthy exchange with government, self interest, preferred tax rate /structure, general fairness and distribution of the tax burden.

In Gilligan & Richardson (2005), Gerbing’s fairness dimensions were tested as a comparative study between two jurisdictions i.e. Australia and Hong Kong. Five dimensions of tax fairness were found but the overall conclusion was, there are no general perceptions of tax fairness widespread cross culture. Richardson (2006) tested Gerbing’s (1988) dimensions once more in isolation on Hong Kong taxpayers and found able to include one more dimensions i.e. middle income earners share/burden of tax as the sixth dimension and used regression to understand taxpayers perceptions of tax fairness, however not all the dimensions he factored showed significant results. The next section explains the dimension of tax fairness in detail.

2.7.1 Attitudes toward Taxation of Wealthy

This dimension is not very close to what was interpreted by Gerbing (1988) as there was specific provision in the IRS of United States that meant for this class of taxpayers. In US there might be some clear privileges only meant for the wealthy. However, in Nigeria there is no comprehensible provision in Personal Income Tax Act (PITA) 1993 that provides privileges for the wealthy. Therefore, the wealthy taxpayers may have high claims on medical, even for child insurance policies and so on due to their life style and status. General deductions and provisions meant for all who really qualify for it. This dimension is not very close to what was interpreted by Gerbing (1988) as there was specific provision in the IRS of US that meant for some class of taxpayers.

2.7.2 Exchange with Government

Previous research has operationally defined fairness in term of the so called exchange with the government measure which refers to the benefits from the government in exchange for tax dollars (Christenson et al, 1994). According to Gerbing (1988), the exchange for government is viewed on direct application of equity theory, since taxpayers typically compares the benefits from complying relative to their tax payment. Equity theory predicts that individuals are more likely to comply with rules when they perceive the system that determines the rules as being equitable in the perspective of compliance (Thibaut et al, 1974).

To understand the relationship between taxpayer and the government research is focused on the perceived tax fairness and the compliant behavior. The degree of satisfaction the public has with the government will enhance tax compliant behavior. Porcano (1992) analyzed the relationship between the criteria used to evaluate a tax system and the perception of fairness about the tax provisions. He compared between two groups i.e. tax preparers and taxpayers and found that taxpayers perceive the system to be unfair and also their exchange with the government not fair. Income declaration increases when individual perceive some form of benefit provided by the government through the tax money that the individual paid. Christensen et al. (1994) tested the five tax fairness dimension used in this study and found an affirmative answer to the research question whether tax fairness can be measured by these five dimensions.

2.7.3 Self Interest

Hite & Roberts (1992) stated how the Tax Reform Act 1986 of the US showed with the aim of self interest independently appeared as a variable in explaining evaluations through taxpayers’ whether the tax system is fair. Wartick (1994) found people who were made worse off by a tax law change perceive the system to be less fair compared to those who were not affected. Hite & Roberts (1992) using 10 specific tax reform changes to understand association between self interest and fairness the findings showed there is association between fairness and self interest in the case of tax reforms and tax changes. Spicer & Becker (1980) used taxpayer’s tax rate and the tax rates of other taxpayers’ to operationalize tax fairness. McGowan (2000) mentioned many studies have found that self interest (defined as direct personal benefit) significantly affects taxpayers’ attitude Self interest is not fairness but it affects taxpayer attitudes. Christensen et al. (1994) found significance between self interest and tax cheating i.e. noncompliance. If an individual believes that the tax system is not fair then he thinks noncompliance or evasion itself is justified

2.7.4 Preferred Tax Rate /Structure

The report given by Alm, Jackson, & McKee (1992) from their study is that compliance increase with lower tax rate because the ‘payoff’ benefit is greater when tax rate is larger. Roberts & Hite (1994) discussed about the preferred tax rate saying that increase in rate will increase compliance. The results by Kinsey & Grasmick (1993) were different i.e. progressive tax rate was judge unfair and chances of future Cases of tax cheating. Factors such as progressive versus proportional tax rates are significant variables to compliance behavior. According to Reckers, Sanders, & Roark (1994) have stated that mildly progressive tax rate will promote tax compliance. Their findings used ethical beliefs to test if compliance will react to any marginal tax rate.

2.7.5 General Fairness and distribution of the Tax burden

Fairness refers to one’s tax burden whereby one person’s tax burden compared with similar another person or people (horizontal equity) or else it is tax burden of a group compared with that of another group or others (vertical equity) (Wenzel 2003). According to Schisler (1995), taxpayers’ perception on equity was lower than tax preparers. The general conclusion is that taxpayer felt the system less equitable and they will find a way to evade or escape taxes. Wenzel (2003) who investigated the need to identity taxpayer’s role is as a person who seeks justice for all when in a situation like deciding on tax fairness. The role of the taxpayer cannot be looked as an individual’s outcome because the taxpayer is looking at justice to decide is the tax system fair to all

2.8 Demographic Factors

Jackson & Milliron (1986) were likely the first to review a number of tax studies in a single paper on tax compliance by looking at the direct impact of demographic factors such as age, gender, education, income level, income source, marginal tax rate, fairness, complexity, and revenue authority and tax morale. According to Porcano, (1988), Mason & Calvin, (1978), Wenzel, (2002) and Jackson & Milliron, (1986) showed that gender has an influence on tax compliance based on the significant differences between male and female, single males are more likely not to comply with tax. Andreoni et al. (1998) stating types of income affects compliance rate. The study also reported noncompliance was higher among taxpayer of older age. Feinstein (1991) stating the rate and degree of noncompliance is less with households who are over 65 years old. Baldry (1987) based data from TCMP and census and found age and gender affect compliance rate.

Chan et al. (2000) demographic variables indirectly affect tax compliance on three aspects; attitudes, perceptions and noncompliance opportunity. Age is another demographic factor found to have relationship with tax compliance. According to Vogel, (1974) & Mason et al, (1975) have stated that older taxpayers’ are more compliant mentioned by McGowan (2000), generally studies do not show clear efficient patterns of how demographic factors affect taxpayers’ perception on fairness. Richardson (2006) reported that older taxpayer is more compliant than younger taxpayers. The younger are risk seeking, less sensitive to penalties. In the present study, respondents were asked to complete demographic questions about age, gender, and education and employment status and were tested. These study will only concentrate on fairness dimension because a lot of study have conducted on the demographic factors to measure compliance (Devos, 2001; Wenze, 2003; Jackson and Milliron,1986; Mason & Calvin,1978;, Porcano,1988; Vogel,1974; and Kinsey & Grasm


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