Artificial Intelligence AI AI Adoption AI-Generated Content Broadcast Media Media Credibility Edo Broadcasting Station EBS Independent Television ITV Media Practitioners Source Credibility Theory AI Adoption Model

This study examines the role of Artificial Intelligence (AI) in improving tax compliance in Nigeria. It aims to assess the current state of tax compliance, identify challenges in tax administration, explore AI applications in tax processes, evaluate their impact, and recommend strategies for effective integration. Primary data were collected from 100 respondents, including taxpayers and tax officials, using a structured questionnaire. The data were analyzed through descriptive statistics and hypothesis testing. The results indicate that tax compliance in Nigeria is moderate, hindered by challenges such as corruption, poor taxpayer education, and inadequate technology. The study finds that AI tools, including electronic filing (e-filing), automated reminders, data matching systems, and chatbots, can significantly enhance tax operations by reducing errors, increasing efficiency, and improving transparency. These findings suggest that AI adoption has a
positive effect on voluntary tax compliance. The study concludes that effective implementation of AI in Nigeria’s tax system can promote transparency, reduce evasion, and strengthen revenue collection. It recommends investing in AI infrastructure, staff training, public awareness campaigns, and establishing clear regulatory frameworks to ensure successful adoption.

This study investigated the adoption and impact of artificial intelligence (AI) in the Nigerian broadcast media landscape, with a focus on Edo Broadcasting Station (EBS) and Independent Television (ITV) stations in Benin City. The objectives of the study were to assess the extent of AI-generated content usage, examine the perceived impact of AI on media credibility, and identify the factors influencing AI adoption in these stations. The study is grounded in the Source Credibility Theory and the Artificial Intelligence Adoption Model and employs survey as research design while utilising questionnaire to collect data from media practitioners in EBS and ITV stations. Therefore, a questionnaire was used as the primary instrument for data collection. The findings of the study reveal a moderate level of AI-generated content usage in EBS and ITV stations, with concerns about credibility and ethical implications. The study concludes that AI adoption can enhance media operations, but it requires careful consideration of ethical and transparency issues. Based on the findings, the study recommends that media organisations develop guidelines for AI usage, invest in training for media practitioners, and prioritise transparency and accountability in AI-generated content. These recommendations aim to promote the responsible and effective use of AI in the Nigerian broadcast media sector.