This study examined the relationship between religiosity and tax compliance in Akwa Ibom State. This was achieved through the following specific objectives: to evaluate the relationship between Islamic religion and tax compliance in Akwa Ibom State; to ascertain how the Christianity religion relates to tax compliance in Akwa Ibom State and to determine how the Traditional religion affect tax compliance in Akwa Ibom State. The study used descriptive survey research design with 92 sample size. Data were collected through the use of questionnaires and furthermore, Cronbach Alpha were adopted to test for internal consistency of the construct. The findings of this study were; Islamic religion positively influences tax compliance in Akwa Ibom State; Christianity religion significantly affects the tax compliance in Akwa Ibom State and Traditional religion significantly positively influences the tax compliance in Akwa Ibom State. From the research findings, the following conclusions were drawn, Islamic religion, Christianity religion and Traditional religion has a significant positive effect on tax compliance in Akwa Ibom State. Based on the findings of the study, the following recommendations are made; the study is recommending taxpayers’ service that would emphasis tax administrators are service providers and facilitators to taxpayers as customers for public goods and services. This measure would go a long way to enhance the fairness of the tax system and the attitudes of self-employed taxpayers. In order to improve taxpayers’ attitude, tax authorities should also continue the taxpayers’ education and enlightenment programmes regularly. Improvement of institutional welfare is also recommended for tax administrative and retributive fairness
Keywords: Religiosity, Tax Compliance, taxpayers
