Nigerian Journal of Accounting and Finance, Volume 13, Issue 1, 2021 Website: https://www.nijafmautech.com Email: nijafmautech@gmail.com pg273 DETERMINANTS OF CITIZENS ACCEPTANCE OF ONLINE TAX FILING AND PAYMENT SYSTEM IN GOMBE STATE, NIGERIA Ahmed Umar Alkali 1 & Abdulkarim Musa Abubakar 2 1 Department of Management, Modibbo Adama University, Yola 2 Zaidu Bin Thabit (FQM) Nursery, Primary and Secondary School, Nasarawo Gombe 1&2 Email: aualkali@gmail.com , abacha225@gmail.com ABSTRACT Worldwide, governments are now adopting or using the Information and Communication Technology in order to expand service delivery to their citizens, improve expediency among citizens and improve ease of access to the information provided by government. For instance, many countries are now using e-tax filing and payment system for greater achievement of tax administration, compliance, and effectiveness. The study therefore aims at examining the factors determining citizens’ acceptance of online tax filing and payment system in Gombe State, Nigeria. The study sampled 394 taxpayers and the data collected were analyzed using descriptive statistics and structural equation modeling (SEM). The results revealed that information quality has significant effects on behaviour and the relationship between information quality and intention was mediated by behaviour. In addition, subjective norms, attitude, perceived behavioural control, and computer self-efficacy have insignificant effects on behaviour and intention to use online tax filing and payment system. The study, therefore, concludes that to hasten acceptance of online tax filling and payment systems, quality of the information provided on websites should be accurate, relevant, complete, timely and reliable. Keywords: Attitude, Subjective norms, Perceived behavioural control, Computer self-efficacy and Information quality 1. INTRODUCTION Globally, public and private sector are now adopting or using the Information and Communication Technology in order to expand service delivery to it citizens, improve expediency among citizens and improve ease of access to the information provided by government and improve or increase on services delivery (Azmi &